Receipt of the Special Investigation Committee’s Investigation Report
baby calendar Inc. (the filing company) and the former CFO
Suspected misappropriation by the former CFO of funds relating to advertising revenue receipts, among other matters. The report includes factual findings concerning the misappropriation of sales proceeds and cash.
The amount of the impact is under examination. The amount and accounting classification are Not disclosed.
The impact on accounting treatment, including for prior fiscal years, is under examination.
Related procedures
Investigation by the Special Investigation Committee
Company response
Special Investigation Committee. The appointment of the committee members was disclosed in a filing dated 13 February 2026, but the name of the chair and the establishment date are Not disclosed.
Based on the investigation report, the company will examine whether there is any impact, including for prior fiscal years, on accounting treatment and disclosure documents, determine the amount of any impact, finalize its accounting treatment policy, review its internal control assessment and closing procedures, and address any additional audit procedures to be performed by the accounting auditor. The company plans to disclose an overview of the investigation report and its future response on 3 April 2026.
The company plans to disclose an overview of the investigation report and its future response on 3 April 2026. Other results will be announced promptly once finalized.
| Item | Details |
|---|---|
| Event name | Receipt of the Special Investigation Committee’s Investigation Report |
| Date of occurrence | 31 March 2026 (the date the investigation report was received) |
| Date recognized / date notice received | 31 March 2026 (the date the investigation report was received from the Special Investigation Committee) |
| Subject Entity | baby calendar Inc. (the filing company) and the former CFO |
| Cause | Suspected misappropriation by the former CFO of funds relating to advertising revenue receipts, among other matters. The report includes factual findings concerning the misappropriation of sales proceeds and cash. |
| Amount of Impact on Business Performance | The amount of the impact is under examination. The amount and accounting classification are Not disclosed. |
| Accounting period in which recognized | The impact on accounting treatment, including for prior fiscal years, is under examination. |
| Type of litigation or proceeding | Investigation by the Special Investigation Committee |
| Investigation structure | Special Investigation Committee. The appointment of the committee members was disclosed in a filing dated 13 February 2026, but the name of the chair and the establishment date are Not disclosed. |
| Outlook | Based on the investigation report, the company will examine whether there is any impact, including for prior fiscal years, on accounting treatment and disclosure documents, determine the amount of any impact, finalize its accounting treatment policy, review its internal control assessment and closing procedures, and address any additional audit procedures to be performed by the accounting auditor. The company plans to disclose an overview of the investigation report and its future response on 3 April 2026. |
| Planned follow-up disclosure | The company plans to disclose an overview of the investigation report and its future response on 3 April 2026. Other results will be announced promptly once finalized. |
Items this document does not state (14)
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.Because an investigation by the Special Investigation Committee was being conducted into suspected misappropriation by the former CFO of funds relating to advertising revenue receipts, among other matters.