Change in Certified Public Accountant, etc. (Resignation)
東光有限責任監査法人, the accounting auditor of baby calendar Inc.
Because, after comprehensively considering changes in the Company's structure and the future operating environment, it expects the audit workload to increase substantially going forward.
Company response
A special investigation committee has been established. Chair and establishment date: Not disclosed
The Company will promptly announce the successor accounting auditor once appointed. In light of the situation in which the Company will have no accounting auditor, it will promptly take the necessary steps, including determining whether to appoint a temporary accounting auditor. The special investigation committee's investigation report is scheduled to be completed during March 2026, and the Company will promptly disclose it upon receipt.
The Company will promptly announce the appointment of a successor, the scheduled disclosure date for the financial results summary for the fiscal year ended December 2025 once finalized, and receipt of the investigation report. The Company will also promptly announce any matters requiring disclosure that arise in connection with this matter.
| Item | Details |
|---|---|
| Event name | Change in Certified Public Accountant, etc. (Resignation) |
| Date of occurrence | At the continued session of the 35th Annual General Meeting of Shareholders (scheduled date of change; the Annual General Meeting of Shareholders will be held on 27 March 2026) |
| Date recognized / date notice received | 26 March 2026 (date the resignation notice was received) |
| Subject Entity | 東光有限責任監査法人, the accounting auditor of baby calendar Inc. |
| Cause | Because, after comprehensively considering changes in the Company's structure and the future operating environment, it expects the audit workload to increase substantially going forward. |
| Investigation structure | A special investigation committee has been established. Chair and establishment date: Not disclosed |
| Outlook | The Company will promptly announce the successor accounting auditor once appointed. In light of the situation in which the Company will have no accounting auditor, it will promptly take the necessary steps, including determining whether to appoint a temporary accounting auditor. The special investigation committee's investigation report is scheduled to be completed during March 2026, and the Company will promptly disclose it upon receipt. |
| Planned follow-up disclosure | The Company will promptly announce the appointment of a successor, the scheduled disclosure date for the financial results summary for the fiscal year ended December 2025 once finalized, and receipt of the investigation report. The Company will also promptly announce any matters requiring disclosure that arise in connection with this matter. |
Items this document does not state (17)
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.東光有限責任監査法人 stated that, after comprehensively considering changes in the Company's structure and the future operating environment, it expects the audit workload to increase substantially going forward.