Ensuring the Reliability and Appropriateness of Financial Reporting
First written in FY2019. 5 of 16 entries say "Materialised", first in FY2020. Latest entry: 2026-09-29.
Tabikobo moved to the "Worse" side of this theme in 2020, 5 years before the typical company in this theme (2025).
The whole theme swung hardest in 2020: 4 of 12 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- 2026-09-29RestatedManagement planning
「We may receive an order from the Financial Services Agency to pay a surcharge for violating disclosure regulations. However, because it is currently difficult to reasonably estimate when this may occur or the amount involved, it is classified as undetermined.」
課徴金納付命令の可能性と発生時期・金額を見積もれない状況を継続している。 - FY2026Internal control enhancements under the improvement plan coexist with the possibility of a surchargeAnnual report
「The company announced its “Improvement Plan and Status Report” on 15 April 2026 and is working to improve its internal management system. However, depending on the results of the above review, its shares may be delisted.」
While advancing the improvement plan for the internal management system, achieving a 100% participation rate for compliance training among all employees and dual reporting for internal audits, the possibility remains that the Financial Services Agency will issue an order to pay a surcharge for violations of disclosure regulations. - FY2026-H1WorsenedAnnual report
「As a result, it was found that the company had made disclosures deemed false in violation of the listing rules in its earnings summaries and other filings from the fiscal year ended March 2019 through the third quarter of the fiscal year ending June 2025. Following corrections to the financial results, the net loss attributable to owners of the parent for the fiscal year ended March 2021 increased by more than 60%, from ¥1,808 million to ¥2,925 million. It was also found that net assets, previously reported as an asset surplus of ¥108 million, had become a negative net worth of ¥1,017 million.」
The Tokyo Stock Exchange’s observation that disclosures concerning prior-year financial reporting from the fiscal year ended March 2019 through the third quarter of the fiscal year ending June 2025 were deemed false was recorded. The corrections also materially changed the company’s loss and net asset positions. - FY2025MaterialisedAnnual report
「Following the investigation results, the company determined that it was necessary to correct the inappropriate accounting treatments made in prior years, including the overstatement of subsidy income associated with fraudulent receipt of employment adjustment subsidies, overstatement of software and inappropriate accounting for transactions intended to defer losses. Accordingly, it decided to correct the consolidated financial statements and non-consolidated financial statements, quarterly consolidated financial statements and interim consolidated financial statements included in previously filed securities reports and other documents.」
Fraudulent receipt and overstatement of employment adjustment subsidies, overstatement of software and inappropriate transactions intended to defer losses were identified, leading to corrections to prior-year securities reports, quarterly securities reports and other filings. - FY2024RestatedAnnual report
「To ensure the reliability and appropriateness of financial reporting, the company will establish internal controls over financial reporting and undertake initiatives for their continued operation, evaluation and enhancement of effectiveness.」
The company continues its policy of establishing, operating, evaluating and improving internal controls to ensure the reliability and appropriateness of financial reporting. It also recorded the ¥12 million administrative monetary penalty related to corrections to prior-year financial statements. - FY2024-Q4MaterialisedAnnual report
「Administrative monetary penalty ¥12,000」
In connection with corrections to prior-year securities reports and quarterly securities reports, the company recorded the ¥12 million administrative monetary penalty as an extraordinary loss and disclosed that it had also paid the penalty in its cash flow information. - FY2024-Q1MaterialisedAnnual report
「Administrative monetary penalty ¥12,000」
The company recorded the ¥12 million administrative monetary penalty recommended by the Securities and Exchange Surveillance Commission in connection with corrections to prior-year securities reports and quarterly securities reports as an extraordinary loss in the first quarter of the current fiscal year. - FY2023MaterialisedAnnual report
「Regarding the corrections to prior-year securities reports and quarterly securities reports filed by the company on 17 March 2022, it was announced on 6 June 2023 that the Securities and Exchange Surveillance Commission had recommended to the Prime Minister and the Commissioner of the Financial Services Agency, pursuant to Article 20, paragraph 1 of the Act for Establishment of the Financial Services Agency, that an administrative monetary penalty payment order of ¥12 million be issued against the company.」
Regarding corrections to prior-year disclosures following the fictitious recording of sales and other matters, the Securities and Exchange Surveillance Commission’s recommendation for an administrative monetary penalty payment order of ¥12 million was recorded as a significant subsequent event. - FY2020MaterialisedAnnual report
「After identifying fictitious recording of sales by an employee and the fraudulent appropriation of company assets, the company proceeded with an investigation by an external investigation team composed of outside experts and received the investigation report on 26 June 2020.」
Fictitious recording of sales occurred as an event underlying the policy concerning the reliability and appropriateness of financial reporting, leading to an external investigation and corrections to prior-year financial results. - FY2019First statedAnnual report
「To ensure the reliability and appropriateness of financial reporting, the company will establish internal controls over financial reporting and undertake initiatives for their continued operation, evaluation and enhancement of effectiveness.」
The company has independently stated for the first time a policy of establishing internal controls over financial reporting and continuously operating, evaluating and enhancing their effectiveness.