Decision and Details
The Company (specific name of the decision-making body: Not disclosed)Application for Approval to Extend the Filing Deadline for the Semi-Annual Report for the 81st Fiscal Period (Fiscal Year Ending March 2027)
TST NA TRIM, LLC. identified a matter requiring confirmation regarding the accounting treatment and other matters relating to inventories, making an investigation by the internal investigation committee, preparation of the condensed interim consolidated financial statements and other documents, and additional audit and review procedures by the accounting auditor necessary.
The Company is unlikely to be able to file its semi-annual report by the statutory filing deadline. Amount of the impact on operating performance and financial position: Not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Application for Approval to Extend the Filing Deadline for the Semi-Annual Report for the 81st Fiscal Period (Fiscal Year Ending March 2027) |
| Decision-Making Body | The Company (specific name of the decision-making body: Not disclosed) |
| Decision Date | 13 November 2026 |
| Implementation Date | 15 February 2027 (filing deadline, if the extension is approved) |
| Period Covered | Semi-annual report for the 81st fiscal period (fiscal year ending March 2027) (from 1 April 2026 to 30 September 2026) |
| Quantity / scale | Filing deadline extended from 16 November 2026 to 15 February 2027 (91 days) |
| Impact on Business Performance | The Company is unlikely to be able to file its semi-annual report by the statutory filing deadline. Amount of the impact on operating performance and financial position: Not disclosed. |
| Reason | TST NA TRIM, LLC. identified a matter requiring confirmation regarding the accounting treatment and other matters relating to inventories, making an investigation by the internal investigation committee, preparation of the condensed interim consolidated financial statements and other documents, and additional audit and review procedures by the accounting auditor necessary. |
| Governing Rule | Article 18-2, Paragraph 1 of the Cabinet Office Ordinance on Disclosure of Corporate Affairs, etc. |
| Related previous disclosures | Notice dated 30 October 2026: “Notice Regarding the Establishment of an Internal Investigation Committee and the Postponement of the Announcement of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027”; notice dated 10 November 2026: “Notice Regarding Consideration of an Application to Extend the Filing Deadline for the Semi-Annual Report for the 81st Fiscal Period (Fiscal Year Ending March 2027)” |
| Future plans | If the application is approved, the Company will make a timely disclosure. If approved, the filing deadline will be 15 February 2027. |
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 Company is conducting an internal investigation into the accounting treatment and other matters relating to the inventories of its US subsidiary, TST NA TRIM, LLC. The investigation, preparation of the condensed interim consolidated financial statements and other documents, and additional audit and review procedures by the accounting auditor will require additional time.