Establishment of a Special Investigation Committee
DKK Co.,Ltd. (the filing company)
Certain products and work in process in the fiscal year ended March 2025 and the fiscal period ended September 2025 (the products and other items under review)
An inventory valuation loss of ¥912 million related to the products and other items under review has already been recorded for the fiscal year ending March 2026. The special investigation committee is expected to calculate the impact of the questions under review on the consolidated financial statements and other matters; no additional impact has been disclosed.
Fiscal year ending March 2026 (an inventory valuation loss of ¥912 million related to the products and other items under review was recorded). The questions under review relate to the fiscal year ended March 2025 and the fiscal period ended September 2025.
Company response
The Board of Directors resolved to establish the committee at its meeting held on 16 September 2026. It comprises 3 external experts with no conflicts of interest. The chair is Ogawa Masato (小川 真人), certified public accountant, ACEコンサルティング株式会社, and the members are Unemoto Tsuyoshi (畝本 毅), attorney, 弁護士法人大江橋法律事務所, and Takagi Akira (髙木 明), certified public accountant, 株式会社KIC.
Analysis of the causes of the questions under review and recommendations for preventing recurrence
Related procedures
Investigation by the Special Investigation Committee
The company will fully cooperate with the special investigation committee's investigation and will promptly disclose the results upon receiving them from the committee.
The results will be promptly disclosed upon receipt.
| Item | Details |
|---|---|
| Event name | Establishment of a Special Investigation Committee |
| Date of occurrence | 16 September 2026 (the date on which the Board of Directors resolved to establish the special investigation committee) |
| Subject Entity | DKK Co.,Ltd. (the filing company) |
| Target Locations / Products | Certain products and work in process in the fiscal year ended March 2025 and the fiscal period ended September 2025 (the products and other items under review) |
| Amount of Impact on Business Performance | An inventory valuation loss of ¥912 million related to the products and other items under review has already been recorded for the fiscal year ending March 2026. The special investigation committee is expected to calculate the impact of the questions under review on the consolidated financial statements and other matters; no additional impact has been disclosed. |
| Accounting period in which recognized | Fiscal year ending March 2026 (an inventory valuation loss of ¥912 million related to the products and other items under review was recorded). The questions under review relate to the fiscal year ended March 2025 and the fiscal period ended September 2025. |
| Type of litigation or proceeding | Investigation by the Special Investigation Committee |
| Investigation structure | The Board of Directors resolved to establish the committee at its meeting held on 16 September 2026. It comprises 3 external experts with no conflicts of interest. The chair is Ogawa Masato (小川 真人), certified public accountant, ACEコンサルティング株式会社, and the members are Unemoto Tsuyoshi (畝本 毅), attorney, 弁護士法人大江橋法律事務所, and Takagi Akira (髙木 明), certified public accountant, 株式会社KIC. |
| Measures to prevent recurrence | Analysis of the causes of the questions under review and recommendations for preventing recurrence |
| Outlook | The company will fully cooperate with the special investigation committee's investigation and will promptly disclose the results upon receiving them from the committee. |
| Planned follow-up disclosure | The results will be promptly disclosed upon receipt. |
Items this document does not state (14)
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.The company determined that, after questions were raised by an external organization, verifying the facts and the appropriateness of the accounting treatment from an objective and independent standpoint was necessary to fulfill its accountability to shareholders, investors and other stakeholders.