What was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Securities Report for the 56th Fiscal Year (1 April 2021 to 31 March 2022), Securities Report for the 57th Fiscal Year (1 April 2022 to 31 March 2023), Securities Report for the 58th Fiscal Year (1 April 2023 to 31 March 2024), Securities Report for the 59th Fiscal Year (1 April 2024 to 31 March 2025), Quarterly Report for the second quarter of the 58th Fiscal Year (1 July 2023 to 30 September 2023), Quarterly Report for the third quarter of the 58th Fiscal Year (1 October 2023 to 31 December 2023), Interim Report for the 59th Fiscal Year (1 April 2024 to 30 September 2024), Interim Report for the 60th Fiscal Year (1 April 2025 to 30 September 2025), Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2025 [Japanese GAAP] (Consolidated), Summary of Financial Results for the Third Quarter of the Fiscal Year Ending March 2025 [Japanese GAAP] (Consolidated), Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated), Summary of Financial Results for the Third Quarter of the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)
Performance figures in the Securities Reports for the 56th to 59th Fiscal Years, the Quarterly Reports for the second and third quarters of the 58th Fiscal Year, the Interim Reports for the 59th and 60th Fiscal Years, and the earnings summaries and other materials identified
56th fiscal year (fiscal year ending March 2022), full year Net Sales 43,863 / Operating profit 4,520 / Ordinary income 4,838 / Profit attributable to owners of the parent 3,913 / Total assets 73,153 / Net assets 61,776 / 57th fiscal year (fiscal year ending March 2023), full year Net Sales 52,903 / Operating profit 6,940 / Ordinary income 7,661 / Profit attributable to owners of the parent 5,541 / Total assets 82,491 / Net assets 68,019 / 58th fiscal year (fiscal year ending March 2024), first quarter Net Sales 12,496 / Operating profit 967 / Ordinary income 1,625 / Profit attributable to owners of parent for the quarter 1,251 / Total assets 86,135 / Net assets 70,144 / 58th fiscal year (fiscal year ending March 2024), second quarter Net Sales 28,140 / Operating profit 3,315 / Ordinary income 4,124 / Interim net income attributable to owners of the parent 3,167 / Total assets 91,313 / Net assets 73,554 / 58th fiscal year (fiscal year ending March 2024), third quarter Net Sales 41,140 / Operating profit 4,792 / Ordinary income 5,383 / Profit attributable to owners of parent for the quarter 4,294 / Total assets 91,445 / Net assets 72,751 / 58th fiscal year (fiscal year ending March 2024), full year Net Sales 55,271 / Operating profit 5,936 / Ordinary income 7,189 / Profit attributable to owners of the parent 5,593 / Total assets 96,856 / Net assets 77,016 / 59th fiscal year (fiscal year ending March 2025), first quarter Net Sales 12,534 / Operating profit 190 / Ordinary income 866 / Profit attributable to owners of parent for the quarter 371 / Total assets 103,145 / Net assets 77,686 / 59th fiscal year (fiscal year ending March 2025), second quarter Net Sales 27,159 / Operating profit 2,119 / Ordinary income 1,820 / Interim net income attributable to owners of the parent 1,089 / Total assets 95,538 / Net assets 70,975 / 59th fiscal year (fiscal year ending March 2025), third quarter Net Sales 42,168 / Operating profit 3,881 / Ordinary income 4,302 / Profit attributable to owners of parent for the quarter 2,917 / Total assets 98,632 / Net assets 75,952 / 59th fiscal year (fiscal year ending March 2025), full year Net Sales 56,332 / Operating profit 5,307 / Ordinary income 5,504 / Profit attributable to owners of the parent 2,662 / Total assets 91,370 / Net assets 71,196 / 60th fiscal year (fiscal year ending March 2026), first quarter Net Sales 15,163 / Operating profit 1,069 / Ordinary income 1,181 / Profit attributable to owners of parent for the quarter 510 / Total assets 90,882 / Net assets 67,736 / 60th fiscal year (fiscal year ending March 2026), second quarter Net Sales 30,974 / Operating profit 2,715 / Ordinary income 3,013 / Interim net income attributable to owners of the parent 2,081 / Total assets 90,176 / Net assets 70,983 / 60th fiscal year (fiscal year ending March 2026), third quarter Net Sales 47,129 / Operating profit 4,467 / Ordinary income 5,074 / Profit attributable to owners of parent for the quarter 3,704 / Total assets 95,881 / Net assets 75,704
56th fiscal year (fiscal year ending March 2022), full year Net Sales 43,856 / Operating profit 4,405 / Ordinary income 4,686 / Profit attributable to owners of the parent 3,764 / Total assets 72,423 / Net assets 61,276 / 57th fiscal year (fiscal year ending March 2023), full year Net Sales 52,547 / Operating profit 6,814 / Ordinary income 7,560 / Profit attributable to owners of the parent 5,391 / Total assets 81,901 / Net assets 67,555 / 58th fiscal year (fiscal year ending March 2024), first quarter Net Sales 12,651 / Operating profit 918 / Ordinary income 1,557 / Profit attributable to owners of parent for the quarter 1,122 / Total assets 85,081 / Net assets 69,302 / 58th fiscal year (fiscal year ending March 2024), second quarter Net Sales 28,490 / Operating profit 3,203 / Ordinary income 4,004 / Interim net income attributable to owners of the parent 3,006 / Total assets 90,321 / Net assets 72,722 / 58th fiscal year (fiscal year ending March 2024), third quarter Net Sales 41,545 / Operating profit 4,869 / Ordinary income 5,441 / Profit attributable to owners of parent for the quarter 4,242 / Total assets 90,950 / Net assets 72,293 / 58th fiscal year (fiscal year ending March 2024), full year Net Sales 55,726 / Operating profit 5,957 / Ordinary income 7,085 / Profit attributable to owners of the parent 5,371 / Total assets 96,016 / Net assets 76,215 / 59th fiscal year (fiscal year ending March 2025), first quarter Net Sales 12,472 / Operating profit 387 / Ordinary income 1,056 / Profit attributable to owners of parent for the quarter 553 / Total assets 102,380 / Net assets 76,924 / 59th fiscal year (fiscal year ending March 2025), second quarter Net Sales 27,070 / Operating profit 2,189 / Ordinary income 1,882 / Interim net income attributable to owners of the parent 1,225 / Total assets 95,050 / Net assets 70,395 / 59th fiscal year (fiscal year ending March 2025), third quarter Net Sales 42,122 / Operating profit 3,910 / Ordinary income 4,321 / Profit attributable to owners of parent for the quarter 2,987 / Total assets 97,748 / Net assets 74,996 / 59th fiscal year (fiscal year ending March 2025), full year Net Sales 56,244 / Operating profit 5,469 / Ordinary income 5,587 / Profit attributable to owners of the parent 2,730 / Total assets 90,690 / Net assets 70,474 / 60th fiscal year (fiscal year ending March 2026), first quarter Net Sales 15,187 / Operating profit 873 / Ordinary income 976 / Profit attributable to owners of parent for the quarter 401 / Total assets 90,164 / Net assets 66,900 / 60th fiscal year (fiscal year ending March 2026), second quarter Net Sales 30,985 / Operating profit 2,603 / Ordinary income 2,841 / Interim net income attributable to owners of the parent 2,001 / Total assets 89,197 / Net assets 70,141 / 60th fiscal year (fiscal year ending March 2026), third quarter Net Sales 47,141 / Operating profit 4,328 / Ordinary income 4,874 / Profit attributable to owners of parent for the quarter 3,604 / Total assets 95,136 / Net assets 74,872
The impact of the corrections on historical results is presented for net sales, operating profit, ordinary profit, profit attributable to owners of the parent, total assets and net assets, showing the figures before and after the corrections, the impact and the percentage change.
The facts identified included improper monetary payments at 2 overseas subsidiaries, delays in the preparation of financial results and audits at overseas subsidiaries, premature recognition of revenue at overseas subsidiaries in the fiscal years ended March 2023 and March 2024, other accounting errors, and issues relating to quality control and quality assurance at the Company, among other matters.
| Item | Details |
|---|---|
| Disclosure subject to correction | Securities Report for the 56th Fiscal Year (1 April 2021 to 31 March 2022), Securities Report for the 57th Fiscal Year (1 April 2022 to 31 March 2023), Securities Report for the 58th Fiscal Year (1 April 2023 to 31 March 2024), Securities Report for the 59th Fiscal Year (1 April 2024 to 31 March 2025), Quarterly Report for the second quarter of the 58th Fiscal Year (1 July 2023 to 30 September 2023), Quarterly Report for the third quarter of the 58th Fiscal Year (1 October 2023 to 31 December 2023), Interim Report for the 59th Fiscal Year (1 April 2024 to 30 September 2024), Interim Report for the 60th Fiscal Year (1 April 2025 to 30 September 2025), Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2025 [Japanese GAAP] (Consolidated), Summary of Financial Results for the Third Quarter of the Fiscal Year Ending March 2025 [Japanese GAAP] (Consolidated), Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated), Summary of Financial Results for the Third Quarter of the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated) |
| Location of correction | Performance figures in the Securities Reports for the 56th to 59th Fiscal Years, the Quarterly Reports for the second and third quarters of the 58th Fiscal Year, the Interim Reports for the 59th and 60th Fiscal Years, and the earnings summaries and other materials identified |
| Details of correction | 56th fiscal year (fiscal year ending March 2022), full year Net Sales 43,863 / Operating profit 4,520 / Ordinary income 4,838 / Profit attributable to owners of the parent 3,913 / Total assets 73,153 / Net assets 61,776 / 57th fiscal year (fiscal year ending March 2023), full year Net Sales 52,903 / Operating profit 6,940 / Ordinary income 7,661 / Profit attributable to owners of the parent 5,541 / Total assets 82,491 / Net assets 68,019 / 58th fiscal year (fiscal year ending March 2024), first quarter Net Sales 12,496 / Operating profit 967 / Ordinary income 1,625 / Profit attributable to owners of parent for the quarter 1,251 / Total assets 86,135 / Net assets 70,144 / 58th fiscal year (fiscal year ending March 2024), second quarter Net Sales 28,140 / Operating profit 3,315 / Ordinary income 4,124 / Interim net income attributable to owners of the parent 3,167 / Total assets 91,313 / Net assets 73,554 / 58th fiscal year (fiscal year ending March 2024), third quarter Net Sales 41,140 / Operating profit 4,792 / Ordinary income 5,383 / Profit attributable to owners of parent for the quarter 4,294 / Total assets 91,445 / Net assets 72,751 / 58th fiscal year (fiscal year ending March 2024), full year Net Sales 55,271 / Operating profit 5,936 / Ordinary income 7,189 / Profit attributable to owners of the parent 5,593 / Total assets 96,856 / Net assets 77,016 / 59th fiscal year (fiscal year ending March 2025), first quarter Net Sales 12,534 / Operating profit 190 / Ordinary income 866 / Profit attributable to owners of parent for the quarter 371 / Total assets 103,145 / Net assets 77,686 / 59th fiscal year (fiscal year ending March 2025), second quarter Net Sales 27,159 / Operating profit 2,119 / Ordinary income 1,820 / Interim net income attributable to owners of the parent 1,089 / Total assets 95,538 / Net assets 70,975 / 59th fiscal year (fiscal year ending March 2025), third quarter Net Sales 42,168 / Operating profit 3,881 / Ordinary income 4,302 / Profit attributable to owners of parent for the quarter 2,917 / Total assets 98,632 / Net assets 75,952 / 59th fiscal year (fiscal year ending March 2025), full year Net Sales 56,332 / Operating profit 5,307 / Ordinary income 5,504 / Profit attributable to owners of the parent 2,662 / Total assets 91,370 / Net assets 71,196 / 60th fiscal year (fiscal year ending March 2026), first quarter Net Sales 15,163 / Operating profit 1,069 / Ordinary income 1,181 / Profit attributable to owners of parent for the quarter 510 / Total assets 90,882 / Net assets 67,736 / 60th fiscal year (fiscal year ending March 2026), second quarter Net Sales 30,974 / Operating profit 2,715 / Ordinary income 3,013 / Interim net income attributable to owners of the parent 2,081 / Total assets 90,176 / Net assets 70,983 / 60th fiscal year (fiscal year ending March 2026), third quarter Net Sales 47,129 / Operating profit 4,467 / Ordinary income 5,074 / Profit attributable to owners of parent for the quarter 3,704 / Total assets 95,881 / Net assets 75,704 → 56th fiscal year (fiscal year ending March 2022), full year Net Sales 43,856 / Operating profit 4,405 / Ordinary income 4,686 / Profit attributable to owners of the parent 3,764 / Total assets 72,423 / Net assets 61,276 / 57th fiscal year (fiscal year ending March 2023), full year Net Sales 52,547 / Operating profit 6,814 / Ordinary income 7,560 / Profit attributable to owners of the parent 5,391 / Total assets 81,901 / Net assets 67,555 / 58th fiscal year (fiscal year ending March 2024), first quarter Net Sales 12,651 / Operating profit 918 / Ordinary income 1,557 / Profit attributable to owners of parent for the quarter 1,122 / Total assets 85,081 / Net assets 69,302 / 58th fiscal year (fiscal year ending March 2024), second quarter Net Sales 28,490 / Operating profit 3,203 / Ordinary income 4,004 / Interim net income attributable to owners of the parent 3,006 / Total assets 90,321 / Net assets 72,722 / 58th fiscal year (fiscal year ending March 2024), third quarter Net Sales 41,545 / Operating profit 4,869 / Ordinary income 5,441 / Profit attributable to owners of parent for the quarter 4,242 / Total assets 90,950 / Net assets 72,293 / 58th fiscal year (fiscal year ending March 2024), full year Net Sales 55,726 / Operating profit 5,957 / Ordinary income 7,085 / Profit attributable to owners of the parent 5,371 / Total assets 96,016 / Net assets 76,215 / 59th fiscal year (fiscal year ending March 2025), first quarter Net Sales 12,472 / Operating profit 387 / Ordinary income 1,056 / Profit attributable to owners of parent for the quarter 553 / Total assets 102,380 / Net assets 76,924 / 59th fiscal year (fiscal year ending March 2025), second quarter Net Sales 27,070 / Operating profit 2,189 / Ordinary income 1,882 / Interim net income attributable to owners of the parent 1,225 / Total assets 95,050 / Net assets 70,395 / 59th fiscal year (fiscal year ending March 2025), third quarter Net Sales 42,122 / Operating profit 3,910 / Ordinary income 4,321 / Profit attributable to owners of parent for the quarter 2,987 / Total assets 97,748 / Net assets 74,996 / 59th fiscal year (fiscal year ending March 2025), full year Net Sales 56,244 / Operating profit 5,469 / Ordinary income 5,587 / Profit attributable to owners of the parent 2,730 / Total assets 90,690 / Net assets 70,474 / 60th fiscal year (fiscal year ending March 2026), first quarter Net Sales 15,187 / Operating profit 873 / Ordinary income 976 / Profit attributable to owners of parent for the quarter 401 / Total assets 90,164 / Net assets 66,900 / 60th fiscal year (fiscal year ending March 2026), second quarter Net Sales 30,985 / Operating profit 2,603 / Ordinary income 2,841 / Interim net income attributable to owners of the parent 2,001 / Total assets 89,197 / Net assets 70,141 / 60th fiscal year (fiscal year ending March 2026), third quarter Net Sales 47,141 / Operating profit 4,328 / Ordinary income 4,874 / Profit attributable to owners of parent for the quarter 3,604 / Total assets 95,136 / Net assets 74,872（56th fiscal year (fiscal year ending March 2022), full year Net Sales 0 / Operating profit -2.6 / Ordinary income -3.1 / Profit attributable to owners of the parent -3.8 / Total assets -1 / Net assets -0.8 / 57th fiscal year (fiscal year ending March 2023), full year Net Sales -0.7 / Operating profit -1.8 / Ordinary income -1.3 / Profit attributable to owners of the parent -2.7 / Total assets -0.7 / Net assets -0.7 / 58th fiscal year (fiscal year ending March 2024), first quarter Net Sales 1.2 / Operating profit -5.1 / Ordinary income -4.1 / Profit attributable to owners of parent for the quarter -10.3 / Total assets -1.2 / Net assets -1.2 / 58th fiscal year (fiscal year ending March 2024), second quarter Net Sales 1.2 / Operating profit -3.4 / Ordinary income -2.9 / Interim net income attributable to owners of the parent -5.1 / Total assets -1.1 / Net assets -1.1 / 58th fiscal year (fiscal year ending March 2024), third quarter Net Sales 1 / Operating profit 1.6 / Ordinary income 1.1 / Profit attributable to owners of parent for the quarter -1.2 / Total assets -0.5 / Net assets -0.6 / 58th fiscal year (fiscal year ending March 2024), full year Net Sales 0.8 / Operating profit 0.3 / Ordinary income -1.4 / Profit attributable to owners of the parent -4 / Total assets -0.9 / Net assets -1 / 59th fiscal year (fiscal year ending March 2025), first quarter Net Sales -0.5 / Operating profit 103.8 / Ordinary income 22 / Profit attributable to owners of parent for the quarter 48.9 / Total assets -0.7 / Net assets -1 / 59th fiscal year (fiscal year ending March 2025), second quarter Net Sales -0.3 / Operating profit 3.3 / Ordinary income 3.4 / Interim net income attributable to owners of the parent 12.5 / Total assets -0.5 / Net assets -0.8 / 59th fiscal year (fiscal year ending March 2025), third quarter Net Sales -0.1 / Operating profit 0.7 / Ordinary income 0.5 / Profit attributable to owners of parent for the quarter 2.4 / Total assets -0.9 / Net assets -1.3 / 59th fiscal year (fiscal year ending March 2025), full year Net Sales -0.2 / Operating profit 3.1 / Ordinary income 1.5 / Profit attributable to owners of the parent 2.5 / Total assets -0.7 / Net assets -1 / 60th fiscal year (fiscal year ending March 2026), first quarter Net Sales 0.2 / Operating profit -18.4 / Ordinary income -17.3 / Profit attributable to owners of parent for the quarter -21.4 / Total assets -0.8 / Net assets -1.2 / 60th fiscal year (fiscal year ending March 2026), second quarter Net Sales 0 / Operating profit -4.1 / Ordinary income -5.7 / Interim net income attributable to owners of the parent -3.8 / Total assets -1.1 / Net assets -1.2 / 60th fiscal year (fiscal year ending March 2026), third quarter Net Sales 0 / Operating profit -3.1 / Ordinary income -3.9 / Profit attributable to owners of parent for the quarter -2.7 / Total assets -0.8 / Net assets -1.1） |
| Reason for correction | The facts identified included improper monetary payments at 2 overseas subsidiaries, delays in the preparation of financial results and audits at overseas subsidiaries, premature recognition of revenue at overseas subsidiaries in the fiscal years ended March 2023 and March 2024, other accounting errors, and issues relating to quality control and quality assurance at the Company, among other matters. |
| Impact on Business Performance | The impact of the corrections on historical results is presented for net sales, operating profit, ordinary profit, profit attributable to owners of the parent, total assets and net assets, showing the figures before and after the corrections, the impact and the percentage change. |
Items this document does not state (1)
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 investigation by the independent committee found improper monetary payments at 2 overseas subsidiaries, delays in the preparation of financial results and audits, premature recognition of revenue in the fiscal years ended March 2023 and March 2024, other accounting errors, and issues relating to quality control and quality assurance, among other matters.