Komori
Statutory disclosure document8798Advance Create Co.,Ltd.Financials (excluding banks)

Notice concerning the filing of amended reports on prior-year annual securities reports and other documents, and amendments to prior-year financial results summaries and other materials

Following the results of an investigation into inappropriate accounting practices, the Company amended its earnings summaries, etc., and securities reports, etc., for prior periods from the fiscal year ended September 2021 through the first quarter of the fiscal year ending September 2026. Figures for net sales, profit, total assets, net assets and other items have been revised for each period.

Worth reading
73In focus
Scored from 2 of 3 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
—
¥ million
Wording
Definitive
How definitive the wording is.

What was corrected and how

A subsequent correction by the company to the contents of an already published filing.

Original disclosure

Notice concerning the filing of amended reports on prior-year annual securities reports and other documents, and amendments to prior-year financial results summaries and other materials

The number of days elapsed cannot be calculated because the original disclosure date is unknown.
This correction2026-08-14
Location of correction (where in the original document)

Figures for results for prior periods in securities reports, semi-annual reports, quarterly reports, internal control reports, earnings summaries and quarterly earnings summaries for prior periods

Before correction

Figures for results for prior periods before the amendments are provided in the tables in the main text for each period and item

After correction

Figures for results for prior periods after the amendments are provided in the tables in the main text for each period and item

ChangesThe amount of the impact (B − A) is provided in the tables in the main text for each period and item
Impact on Business Performance (the company’s explanation)

As an overview of the impact on results for prior periods, the amended amounts for net sales, operating income or operating loss, ordinary income or ordinary loss, net income or net loss attributable to owners of the parent, total assets and net assets are provided

Reason for correction

The results of an investigation by a third-party committee into suspected inappropriate accounting practices in certain advertising transactions and the capitalization of software assets in prior periods

What was corrected and how
ItemDetails
Disclosure subject to correctionNotice concerning the filing of amended reports on prior-year annual securities reports and other documents, and amendments to prior-year financial results summaries and other materials
Location of correctionFigures for results for prior periods in securities reports, semi-annual reports, quarterly reports, internal control reports, earnings summaries and quarterly earnings summaries for prior periods
Details of correctionFigures for results for prior periods before the amendments are provided in the tables in the main text for each period and item → Figures for results for prior periods after the amendments are provided in the tables in the main text for each period and item(The percentage change is provided in the tables in the main text for each period and item)
Reason for correctionThe results of an investigation by a third-party committee into suspected inappropriate accounting practices in certain advertising transactions and the capitalization of software assets in prior periods
Impact on Business PerformanceAs an overview of the impact on results for prior periods, the amended amounts for net sales, operating income or operating loss, ordinary income or ordinary loss, net income or net loss attributable to owners of the parent, total assets and net assets are provided
Items this document does not state (1)
Original disclosure date

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.

An investigation by a third-party committee identified suspected inappropriate accounting practices in certain advertising transactions and the capitalization of software assets in prior periods. Based on the investigation results, the Company determined that it was appropriate to amend its financial results for prior periods.

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.
Notice concerning the filing of amended reports on prior-year annual securities reports and other documents, and amendments to prior-year financial results summaries and other materials | Advance Create Co.,Ltd. (8798) timely disclosure | Komori