Decision and Details
Consideration of an application to extend the filing deadline for the semi-annual report for the fiscal year ending December 2026
The Company changed its valuation policy to calculate the inventory turnover period for each individual inventory item. This revealed matters requiring correction to the amounts recorded for inventory in prior fiscal years, and the audit and review procedures remain incomplete.
| Item | Details |
|---|---|
| Matter Covered | Consideration of an application to extend the filing deadline for the semi-annual report for the fiscal year ending December 2026 |
| Decision Date | 13 August 2026 (disclosure date) |
| Period Covered | Interim report for the fiscal year ending December 2026 |
| Quantity / scale | Amended reports for the annual securities reports, semi-annual reports and quarterly reports for the five prior fiscal years |
| Reason | The Company changed its valuation policy to calculate the inventory turnover period for each individual inventory item. This revealed matters requiring correction to the amounts recorded for inventory in prior fiscal years, and the audit and review procedures remain incomplete. |
| Governing Rule | Article 24-5, Paragraph 1 of the Financial Instruments and Exchange Act |
| Related previous disclosures | “Notice Regarding the Appointment of a Temporary Accounting Auditor (Progress of Disclosed Matter),” dated 2 July 2026 |
| Future plans | The Company will promptly provide an update once its policy has been determined following discussions and confirmations with the relevant parties. |
Items this document does not state (4)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.A review of the amounts recorded in prior fiscal years based on a new inventory valuation policy revealed matters requiring correction. As the audit and review procedures for prior fiscal years remain incomplete, it is difficult to receive the interim review report by the statutory filing deadline.