Decision and Details
Board of DirectorsSubmission of an application for approval to extend the filing deadline for the semi-annual report for the 31st fiscal period (fiscal year ending September 2026)
It was determined that the investigation by the third-party committee and work to finalize the financial results would require time in connection with concerns regarding inappropriate accounting treatment in certain advertising transactions and the capitalization of software in prior fiscal years, and that the interim review report could not be received by the statutory deadline.
| Item | Details |
|---|---|
| Matter Covered | Submission of an application for approval to extend the filing deadline for the semi-annual report for the 31st fiscal period (fiscal year ending September 2026) |
| Decision-Making Body | Board of Directors |
| Decision Date | 14 May 2026 |
| Implementation Date | 14 May 2026 (resolution and actual submission of the application) |
| Period Covered | Semi-annual report for the 31st fiscal period (fiscal year ending September 2026) (from 1 October 2025 to 31 March 2026) |
| Quantity / scale | 91-day extension of the filing deadline (if approved) |
| Reason | It was determined that the investigation by the third-party committee and work to finalize the financial results would require time in connection with concerns regarding inappropriate accounting treatment in certain advertising transactions and the capitalization of software in prior fiscal years, and that the interim review report could not be received by the statutory deadline. |
| Governing Rule | Article 18-2, Paragraph 1 of the Cabinet Office Ordinance on Disclosure of Corporate Affairs, etc. |
| Related previous disclosures | “Notice Regarding the Establishment of a Third-Party Committee, Postponement of the Announcement of Financial Results for the Second Quarter of the Fiscal Year Ending September 2026, and Consideration of an Application to Extend the Filing Deadline for the Semi-Annual Report,” dated 8 May 2026 |
| Future plans | If the application for the extension is approved, the company will make a timely disclosure. If approved, the filing deadline will be 14 August 2026. |
Items this document does not state (2)
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.Concerns came to light regarding inappropriate accounting treatment in certain advertising transactions and the capitalization of software in prior fiscal years. As the investigation by the third-party committee, work to finalize the financial results, financial reporting procedures and the audit firm's interim review are expected to require a considerable amount of time, it was determined that the interim review report could not be received by the statutory deadline.