Worth reading
58In focus
Scored from 1 of 6 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Results for this period
Full year1 January 2025 to 31 December 2025Factors Behind Changes in Business Performance
Illicit fund transfers by the former Senior Managing Director and CFO, the third-party committee's investigation, corrections to prior-period financial statements and other documents, and the prolonged financial closing and audit procedures
Change in accounting policy
基準改正に伴う変更 Not disclosedそれ以外の変更 Not disclosed見積りの変更 Not disclosed修正再表示 Yes
| Item | Details |
|---|---|
| Fiscal Period Classification | Full year |
| Period Covered | 1 January 2025 to 31 December 2025 |
| Change in accounting policy | Changes due to revisions to standards Not disclosed / Other changes Not disclosed / Change in accounting estimate Not disclosed / Restatement Yes |
| Factors Behind Changes in Business Performance | Illicit fund transfers by the former Senior Managing Director and CFO, the third-party committee's investigation, corrections to prior-period financial statements and other documents, and the prolonged financial closing and audit procedures |
Items this document does not state (34)
Accounting standardsConsolidated / non-consolidatedNet SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per shareOperating MarginEquity ratioTotal assetsNet assetsCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossBreakdown of extraordinary income (loss)Disclosure regarding the going concern assumptionChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End
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.Following illicit fund transfers by the former Senior Managing Director and CFO, it became necessary to conduct an investigation by a third-party committee and correct prior-period accounting treatments based on the results. The investigation, financial closing procedures, and audit procedures by the accounting auditor required a considerable amount of time.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.