Tamura (6768) · RiskMaterialised
疑義 Regarding the Accounting Treatment of Purchased-Component Inventories at Chinese Consolidated Subsidiaries
First written in FY2025-H1. 1 of 2 entries say "Materialised", first in FY2025. Latest entry: FY2025.
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Suspected improper accounting for purchased-component inventories at Chinese consolidated subsidiaries and resulting inventory write-downA theme 1 companies write about · 1 as a headwind · 0 as a tailwind
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- FY2025MaterialisedAnnual report
「At the 2 consolidated Chinese subsidiaries concerned, an inventory write-down of ¥332 million was recognized in the current consolidated fiscal year, comprising ¥320 million related to prior periods and ¥12 million related to the current consolidated fiscal year.」
Regarding the accounting treatment of purchased-component inventories at the 2 Chinese subsidiaries, an inventory write-down of ¥332 million was recognized. Prior-period financial statements were not corrected, and the matter was accounted for from the interim period onward. - FY2025-H1First statedAnnual report
「In August 2024, the Company identified suspected inappropriate accounting under its internal rules, dating back to prior years, for inventories of purchased parts at 2 consolidated subsidiaries in China.」
At 2 consolidated Chinese subsidiaries, it was discovered that the accounting treatment of purchased-component inventories from prior years may not have been appropriate under the company’s internal rules. The company considered the impact on prior-year profit and loss to be limited and stated that it would account for the matter in the current interim period without correcting prior-period financial statements.