Risk That Internal Administration Will Not Keep Pace with Rapid Business Expansion
First written in FY2022. 3 of 7 entries say "Materialised", first in FY2025-H1. Latest entry: FY2026.
- FY2026MitigatedAnnual report
「As a result, the deficiency had been remediated as of the fiscal year-end and was assessed as effective. Nevertheless, because internal controls require continuous review in response to changes in the business environment, we will continue to appropriately verify their development and operation and make necessary improvements, thereby further strengthening our internal management system and enhancing corporate governance.」
The company explained that the deficiency related to rapid expansion had been remediated and assessed as effective at the fiscal year-end, while recognizing the need for continuous review. - 2026-06-16MaterialisedGeneral Meetings of Shareholders
「It was discovered that some transactions that should have been disclosed in the notes to related-party transactions in the individual notes were not disclosed.」
関連当事者取引の記載漏れが判明し、内部管理・財務報告プロセスに関する不備が追加で明らかになった。元のcanonical threadは変更しない。 - FY2026-H1WorsenedAnnual report
「As a result of restating prior-year results for the affected periods and reviewing our operating structure through the implementation of recurrence-prevention measures, profitability temporarily declined significantly. We therefore recorded a net loss of ¥925 million in the prior fiscal year and an interim net loss of ¥1,517 million in the interim accounting period.」
Implementation of recurrence-prevention measures related to deficiencies in internal management continued to affect performance, resulting in a prior-year loss of ¥925 million and an interim-period loss of ¥1,517 million. - FY2025MaterialisedAnnual report
「As a result of reviewing our operating structure through the implementation of recurrence-prevention measures, profitability temporarily declined significantly, and we recorded a net loss of ¥925 million for the fiscal year.」
The review of the operating structure following deficiencies in internal management resulted in lower profitability and a net loss of ¥925 million for the fiscal year. - FY2025-H1MaterialisedAnnual report
「As described in (6) above, following the discovery that we had billed medical fees that should not have been billed, we restated prior-year results on 12 February 2025 and filed amended reports for the securities reports for the fiscal years ended March 2022 through March 2024 and the quarterly reports from the first quarter of the fiscal year ended March 2023 through the third quarter of the fiscal year ended March 2024. We also filed amended internal control reports for the 18th and 19th fiscal years because material deficiencies requiring disclosure existed in internal control at each fiscal year-end.」
In connection with the risk that internal management could not keep pace with rapid expansion, excessive medical-fee claims and material deficiencies in internal control were discovered, resulting in restatements of prior-year financial results and internal control reports. - FY2024RestatedAnnual report
「If rapid business expansion or other factors result in a situation where the establishment of an adequate internal management system cannot keep pace, appropriate business operations may become difficult, potentially affecting our operating performance and financial condition.」
The imbalance between rapid expansion and the development of internal management systems continues to be disclosed as a risk. - FY2022First statedAnnual report
「If rapid business expansion or other factors result in a situation where the establishment of an adequate internal management system cannot keep pace, appropriate business operations may become difficult, potentially affecting our operating performance and financial condition.」
The imbalance between the pace of expansion and the development of management systems is recognized as a key risk.