Worth reading
34Immaterial
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
Filing company: SEIKA CORPORATION; dissolved audit corporation: 明光監査法人; surviving audit corporation: ふじみ監査法人
Occurrence1 October 2026 (scheduled)
This disclosure07/24/2026
Cause
Because 明光監査法人 is scheduled to merge with ふじみ監査法人.
Outlook
Effective 1 October 2026, ふじみ監査法人 is scheduled to become the certified public accountant, etc. providing audit certification for the Company.
| Item | Details |
|---|---|
| Event name | Change in Certified Public Accountants, etc. Due to Merger |
| Date of occurrence | 1 October 2026 (scheduled) |
| Subject Entity | Filing company: SEIKA CORPORATION; dissolved audit corporation: 明光監査法人; surviving audit corporation: ふじみ監査法人 |
| Cause | Because 明光監査法人 is scheduled to merge with ふじみ監査法人. |
| Outlook | Effective 1 October 2026, ふじみ監査法人 is scheduled to become the certified public accountant, etc. providing audit certification for the Company. |
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.Because 明光監査法人 is scheduled to merge with ふじみ監査法人 effective 1 October 2026.
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.