Approval of the application for an extension of the filing deadline for the annual securities report for the 35th fiscal year (fiscal year ended December 2025)
baby calendar Inc.
Annual securities report for the 35th fiscal year (fiscal year ended December 2025)
A considerable amount of time is required to examine whether there is any impact, and the amount of any impact, on accounting treatment and disclosure documents based on the contents of the Special Investigation Committee's investigation report; finalize the accounting treatment policy; review the internal control assessment and closing procedures; and respond to additional audit procedures by the accounting auditor.
Related procedures
Approval procedure for an application to extend the filing deadline for an annual securities report
Director-General of the Kanto Local Finance Bureau
Company response
Special Investigation Committee (investigation report received dated 31 March 2026)
Review of the internal control assessment and closing procedures
The Company will endeavor to file the annual securities report for the 35th fiscal year by 30 June 2026. The contents of the investigation report and the Company's response based on the report are scheduled to be disclosed on 3 April 2026. If any matters requiring disclosure arise, the Company will disclose them promptly.
| Item | Details |
|---|---|
| Event name | Approval of the application for an extension of the filing deadline for the annual securities report for the 35th fiscal year (fiscal year ended December 2025) |
| Date of occurrence | 31 March 2026 (the date approval was received from the Director-General of the Kanto Local Finance Bureau) |
| Date recognized / date notice received | 31 March 2026 (the date the approval notice was received from the Director-General of the Kanto Local Finance Bureau) |
| Subject Entity | baby calendar Inc. |
| Target Locations / Products | Annual securities report for the 35th fiscal year (fiscal year ended December 2025) |
| Cause | A considerable amount of time is required to examine whether there is any impact, and the amount of any impact, on accounting treatment and disclosure documents based on the contents of the Special Investigation Committee's investigation report; finalize the accounting treatment policy; review the internal control assessment and closing procedures; and respond to additional audit procedures by the accounting auditor. |
| Type of litigation or proceeding | Approval procedure for an application to extend the filing deadline for an annual securities report |
| Court or authority | Director-General of the Kanto Local Finance Bureau |
| Date of filing / date of action | 31 March 2026 (the date of the application for, and approval of, the filing deadline extension) |
| Investigation structure | Special Investigation Committee (investigation report received dated 31 March 2026) |
| Measures to prevent recurrence | Review of the internal control assessment and closing procedures |
| Outlook | The Company will endeavor to file the annual securities report for the 35th fiscal year by 30 June 2026. The contents of the investigation report and the Company's response based on the report are scheduled to be disclosed on 3 April 2026. If any matters requiring disclosure arise, the Company will disclose them promptly. |
| Planned follow-up disclosure | The contents of the investigation report and the Company's response based on the report are scheduled to be disclosed on 3 April 2026. If any matters requiring disclosure arise, the Company will disclose them promptly. |
Items this document does not state (12)
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.A considerable amount of time is required to examine the impact and amount of any impact on accounting treatment, including for prior fiscal years, and disclosure documents based on the Special Investigation Committee's investigation report; finalize the accounting treatment policy; review the internal control assessment and closing procedures; and respond to additional audit procedures by the accounting auditor.