What was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Notice Regarding the Recording of Non-Operating Income by the Company and Its Consolidated Subsidiaries
1. Recognition of non-operating income by the Company; 2. Recognition of non-operating income by a consolidated subsidiary (income from consulting services); 3. Recognition of non-operating income by a consolidated subsidiary (subsidies for human resources development support); 4. Outlook
１ ¥36.9 million recognized as non-operating income. Planned to be reflected in consolidated results for the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027 / ２ ¥37.043 million recognized as non-operating income. Planned to be reflected in consolidated results for the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027 / ３ ¥43.56 million recognized as non-operating income. Not included in the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027, and planned to be reflected in consolidated results for the cumulative third-quarter consolidated reporting period of that fiscal year
１ ¥36.9 million recorded as suspense receipts. Not recognized as non-operating income in the consolidated financial statements for the second quarter (interim period) of the fiscal year ending February 2027, and treated as a suspense account / ２ ¥37.043 million recorded as suspense receipts. Not recognized as non-operating income in the consolidated financial statements for the second quarter (interim period) of the fiscal year ending February 2027, and treated as a suspense account / ３ ¥43.56 million recorded as suspense receipts. Not included in the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027, and the accounting treatment going forward will be determined based on the results of the confirmation process
The items described in 1 and 2 above will not be recognized as non-operating income in the consolidated financial statements for the second quarter (interim period) of the fiscal year ending February 2027, but will be treated as suspense accounts. For the item described in 3 above, the accounting treatment going forward will be determined based on the results of the confirmation process.
Regarding the non-operating income disclosed on 6 October 2026, matters requiring additional confirmation were identified during subsequent audit procedures concerning part of that non-operating income, making it necessary to reconfirm the amount recognized and the basis for recognition. As a result, the recognition as non-operating income was cancelled, and the amounts will be treated as suspense receipts.
| Item | Details |
|---|---|
| Disclosure subject to correction | Notice Regarding the Recording of Non-Operating Income by the Company and Its Consolidated Subsidiaries |
| Original disclosure date | 6 October 2026 |
| Location of correction | 1. Recognition of non-operating income by the Company; 2. Recognition of non-operating income by a consolidated subsidiary (income from consulting services); 3. Recognition of non-operating income by a consolidated subsidiary (subsidies for human resources development support); 4. Outlook |
| Details of correction | １ ¥36.9 million recognized as non-operating income. Planned to be reflected in consolidated results for the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027 / ２ ¥37.043 million recognized as non-operating income. Planned to be reflected in consolidated results for the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027 / ３ ¥43.56 million recognized as non-operating income. Not included in the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027, and planned to be reflected in consolidated results for the cumulative third-quarter consolidated reporting period of that fiscal year → １ ¥36.9 million recorded as suspense receipts. Not recognized as non-operating income in the consolidated financial statements for the second quarter (interim period) of the fiscal year ending February 2027, and treated as a suspense account / ２ ¥37.043 million recorded as suspense receipts. Not recognized as non-operating income in the consolidated financial statements for the second quarter (interim period) of the fiscal year ending February 2027, and treated as a suspense account / ３ ¥43.56 million recorded as suspense receipts. Not included in the cumulative second-quarter (interim-period) consolidated reporting period of the fiscal year ending February 2027, and the accounting treatment going forward will be determined based on the results of the confirmation process |
| Reason for correction | Regarding the non-operating income disclosed on 6 October 2026, matters requiring additional confirmation were identified during subsequent audit procedures concerning part of that non-operating income, making it necessary to reconfirm the amount recognized and the basis for recognition. As a result, the recognition as non-operating income was cancelled, and the amounts will be treated as suspense receipts. |
| Impact on Business Performance | The items described in 1 and 2 above will not be recognized as non-operating income in the consolidated financial statements for the second quarter (interim period) of the fiscal year ending February 2027, but will be treated as suspense accounts. For the item described in 3 above, the accounting treatment going forward will be determined based on the results of the confirmation process. |
The reasons the company gives
The company's own explanation, not something inferred from the numbers.During subsequent audit procedures, matters requiring additional confirmation were identified concerning part of the non-operating income, making it necessary to reconfirm the amount recognized and the basis for recognition. As a result of the confirmation, the recognition as non-operating income was cancelled, and the amounts will be treated as suspense receipts.