Worth reading
27Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Change in Certified Public Accountants, etc. Due to Merger
Subject Entity
UMENOHANA GROUP CO.,LTD., Josui Audit Corporation and SCS International LLP
Occurrence1 December 2026 (予定)
This disclosure10/19/2026
Cause
Josui Audit Corporation (the disappearing audit corporation) will merge with SCS International LLP (the surviving audit corporation) and is scheduled to change its name to SCS Josui LLP.
Outlook
From 1 December 2026, the certified public accountants and other professionals responsible for the company’s audit certifications are scheduled to be from SCS Josui LLP.
| Item | Details |
|---|---|
| Event name | Change in Certified Public Accountants, etc. Due to Merger |
| Date of occurrence | 1 December 2026 (予定) |
| Subject Entity | UMENOHANA GROUP CO.,LTD., Josui Audit Corporation and SCS International LLP |
| Cause | Josui Audit Corporation (the disappearing audit corporation) will merge with SCS International LLP (the surviving audit corporation) and is scheduled to change its name to SCS Josui LLP. |
| Outlook | From 1 December 2026, the certified public accountants and other professionals responsible for the company’s audit certifications are scheduled to be from SCS Josui LLP. |
Items this document does not state (20)
Date recognized / date notice receivedTarget Locations / ProductsAmount of Impact on Business PerformanceAccounting period in which recognizedImpact on Earnings ForecastType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure
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.Josui Audit Corporation will merge with SCS International LLP and change its name to SCS Josui LLP after the merger.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.