What was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Financial Results Summary for the fiscal year ended April 2025〔Japanese GAAP〕(Consolidated), First-Quarter Financial Results Summary for the fiscal year ending April 2026〔Japanese GAAP〕(Consolidated), Second-Quarter Financial Results Summary for the fiscal year ending April 2026〔Japanese GAAP〕(Consolidated), Third-Quarter Financial Results Summary for the fiscal year ending April 2026〔Japanese GAAP〕(Consolidated)
Consolidated financial statements in the financial results summaries for prior full fiscal years and quarters (net sales, operating income, ordinary income, net income attributable to owners of the parent, total assets and net assets)
Period Fiscal year 39, full fiscal year ended April 2025 / Item Net sales / Value 17,477, Period Fiscal year 39, full fiscal year ended April 2025 / Item Operating profit / Value 44, Period Fiscal year 39, full fiscal year ended April 2025 / Item Ordinary profit / Value △31, Period Fiscal year 39, full fiscal year ended April 2025 / Item Profit attributable to owners of the parent / Value △84, Period Fiscal year 39, full fiscal year ended April 2025 / Item Total assets / Value 24,529, Period Fiscal year 39, full fiscal year ended April 2025 / Item Net Assets / Value 2,419, Period Fiscal year 40, first quarter ending April 2026 / Item Net sales / Value 3,884, Period Fiscal year 40, first quarter ending April 2026 / Item Operating profit / Value 77, Period Fiscal year 40, first quarter ending April 2026 / Item Ordinary profit / Value 11, Period Fiscal year 40, first quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 21, Period Fiscal year 40, first quarter ending April 2026 / Item Total assets / Value 23,273, Period Fiscal year 40, first quarter ending April 2026 / Item Net Assets / Value 2,417, Period Fiscal year 40, second quarter ending April 2026 / Item Net sales / Value 8,463, Period Fiscal year 40, second quarter ending April 2026 / Item Operating profit / Value 158, Period Fiscal year 40, second quarter ending April 2026 / Item Ordinary profit / Value 69, Period Fiscal year 40, second quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 163, Period Fiscal year 40, second quarter ending April 2026 / Item Total assets / Value 24,119, Period Fiscal year 40, second quarter ending April 2026 / Item Net Assets / Value 2,565, Period Fiscal year 40, third quarter ending April 2026 / Item Net sales / Value 13,043, Period Fiscal year 40, third quarter ending April 2026 / Item Operating profit / Value 172, Period Fiscal year 40, third quarter ending April 2026 / Item Ordinary profit / Value 75, Period Fiscal year 40, third quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 426, Period Fiscal year 40, third quarter ending April 2026 / Item Total assets / Value 24,174, Period Fiscal year 40, third quarter ending April 2026 / Item Net Assets / Value 2,877
Period Fiscal year 39, full fiscal year ended April 2025 / Item Net sales / Value 17,477, Period Fiscal year 39, full fiscal year ended April 2025 / Item Operating profit / Value 44, Period Fiscal year 39, full fiscal year ended April 2025 / Item Ordinary profit / Value △31, Period Fiscal year 39, full fiscal year ended April 2025 / Item Profit attributable to owners of the parent / Value △16, Period Fiscal year 39, full fiscal year ended April 2025 / Item Total assets / Value 24,702, Period Fiscal year 39, full fiscal year ended April 2025 / Item Net Assets / Value 2,487, Period Fiscal year 40, first quarter ending April 2026 / Item Net sales / Value 3,884, Period Fiscal year 40, first quarter ending April 2026 / Item Operating profit / Value 77, Period Fiscal year 40, first quarter ending April 2026 / Item Ordinary profit / Value 11, Period Fiscal year 40, first quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 21, Period Fiscal year 40, first quarter ending April 2026 / Item Total assets / Value 23,446, Period Fiscal year 40, first quarter ending April 2026 / Item Net Assets / Value 2,486, Period Fiscal year 40, second quarter ending April 2026 / Item Net sales / Value 8,463, Period Fiscal year 40, second quarter ending April 2026 / Item Operating profit / Value 158, Period Fiscal year 40, second quarter ending April 2026 / Item Ordinary profit / Value 69, Period Fiscal year 40, second quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 163, Period Fiscal year 40, second quarter ending April 2026 / Item Total assets / Value 24,291, Period Fiscal year 40, second quarter ending April 2026 / Item Net Assets / Value 2,633, Period Fiscal year 40, third quarter ending April 2026 / Item Net sales / Value 13,043, Period Fiscal year 40, third quarter ending April 2026 / Item Operating profit / Value 172, Period Fiscal year 40, third quarter ending April 2026 / Item Ordinary profit / Value 75, Period Fiscal year 40, third quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 426, Period Fiscal year 40, third quarter ending April 2026 / Item Total assets / Value 24,347, Period Fiscal year 40, third quarter ending April 2026 / Item Net Assets / Value 2,946
The impact on prior-year consolidated results was as follows: for the full fiscal year ended April 2025, net income attributable to owners of the parent was ¥68 million, total assets increased by ¥172 million and net assets increased by ¥68 million. For the first through third quarters of the fiscal year ending April 2026, total assets increased by ¥172 million and net assets increased by ¥68 million in each quarter.
The Company's accounting auditor, Audit Corporation Aria, pointed out that voluntary verification of the implementation of effective measures to prevent recurrence and the accuracy and completeness of the correction procedures for prior-year financial results had not been completed, and that it was therefore unable to complete its audit procedures in these areas. In response, the Company established an internal verification committee and made the corrections based on the results of its review and other findings.
| Item | Details |
|---|---|
| Disclosure subject to correction | Financial Results Summary for the fiscal year ended April 2025〔Japanese GAAP〕(Consolidated), First-Quarter Financial Results Summary for the fiscal year ending April 2026〔Japanese GAAP〕(Consolidated), Second-Quarter Financial Results Summary for the fiscal year ending April 2026〔Japanese GAAP〕(Consolidated), Third-Quarter Financial Results Summary for the fiscal year ending April 2026〔Japanese GAAP〕(Consolidated) |
| Location of correction | Consolidated financial statements in the financial results summaries for prior full fiscal years and quarters (net sales, operating income, ordinary income, net income attributable to owners of the parent, total assets and net assets) |
| Details of correction | Period Fiscal year 39, full fiscal year ended April 2025 / Item Net sales / Value 17,477, Period Fiscal year 39, full fiscal year ended April 2025 / Item Operating profit / Value 44, Period Fiscal year 39, full fiscal year ended April 2025 / Item Ordinary profit / Value △31, Period Fiscal year 39, full fiscal year ended April 2025 / Item Profit attributable to owners of the parent / Value △84, Period Fiscal year 39, full fiscal year ended April 2025 / Item Total assets / Value 24,529, Period Fiscal year 39, full fiscal year ended April 2025 / Item Net Assets / Value 2,419, Period Fiscal year 40, first quarter ending April 2026 / Item Net sales / Value 3,884, Period Fiscal year 40, first quarter ending April 2026 / Item Operating profit / Value 77, Period Fiscal year 40, first quarter ending April 2026 / Item Ordinary profit / Value 11, Period Fiscal year 40, first quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 21, Period Fiscal year 40, first quarter ending April 2026 / Item Total assets / Value 23,273, Period Fiscal year 40, first quarter ending April 2026 / Item Net Assets / Value 2,417, Period Fiscal year 40, second quarter ending April 2026 / Item Net sales / Value 8,463, Period Fiscal year 40, second quarter ending April 2026 / Item Operating profit / Value 158, Period Fiscal year 40, second quarter ending April 2026 / Item Ordinary profit / Value 69, Period Fiscal year 40, second quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 163, Period Fiscal year 40, second quarter ending April 2026 / Item Total assets / Value 24,119, Period Fiscal year 40, second quarter ending April 2026 / Item Net Assets / Value 2,565, Period Fiscal year 40, third quarter ending April 2026 / Item Net sales / Value 13,043, Period Fiscal year 40, third quarter ending April 2026 / Item Operating profit / Value 172, Period Fiscal year 40, third quarter ending April 2026 / Item Ordinary profit / Value 75, Period Fiscal year 40, third quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 426, Period Fiscal year 40, third quarter ending April 2026 / Item Total assets / Value 24,174, Period Fiscal year 40, third quarter ending April 2026 / Item Net Assets / Value 2,877 → Period Fiscal year 39, full fiscal year ended April 2025 / Item Net sales / Value 17,477, Period Fiscal year 39, full fiscal year ended April 2025 / Item Operating profit / Value 44, Period Fiscal year 39, full fiscal year ended April 2025 / Item Ordinary profit / Value △31, Period Fiscal year 39, full fiscal year ended April 2025 / Item Profit attributable to owners of the parent / Value △16, Period Fiscal year 39, full fiscal year ended April 2025 / Item Total assets / Value 24,702, Period Fiscal year 39, full fiscal year ended April 2025 / Item Net Assets / Value 2,487, Period Fiscal year 40, first quarter ending April 2026 / Item Net sales / Value 3,884, Period Fiscal year 40, first quarter ending April 2026 / Item Operating profit / Value 77, Period Fiscal year 40, first quarter ending April 2026 / Item Ordinary profit / Value 11, Period Fiscal year 40, first quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 21, Period Fiscal year 40, first quarter ending April 2026 / Item Total assets / Value 23,446, Period Fiscal year 40, first quarter ending April 2026 / Item Net Assets / Value 2,486, Period Fiscal year 40, second quarter ending April 2026 / Item Net sales / Value 8,463, Period Fiscal year 40, second quarter ending April 2026 / Item Operating profit / Value 158, Period Fiscal year 40, second quarter ending April 2026 / Item Ordinary profit / Value 69, Period Fiscal year 40, second quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 163, Period Fiscal year 40, second quarter ending April 2026 / Item Total assets / Value 24,291, Period Fiscal year 40, second quarter ending April 2026 / Item Net Assets / Value 2,633, Period Fiscal year 40, third quarter ending April 2026 / Item Net sales / Value 13,043, Period Fiscal year 40, third quarter ending April 2026 / Item Operating profit / Value 172, Period Fiscal year 40, third quarter ending April 2026 / Item Ordinary profit / Value 75, Period Fiscal year 40, third quarter ending April 2026 / Item Quarterly net income attributable to owners of the parent / Value 426, Period Fiscal year 40, third quarter ending April 2026 / Item Total assets / Value 24,347, Period Fiscal year 40, third quarter ending April 2026 / Item Net Assets / Value 2,946（Period Fiscal year 39, full fiscal year ended April 2025 / Item Total assets / Value 0.7, Period Fiscal year 39, full fiscal year ended April 2025 / Item Net Assets / Value 2.8, Period Fiscal year 40, first quarter ending April 2026 / Item Total assets / Value 0.7, Period Fiscal year 40, first quarter ending April 2026 / Item Net Assets / Value 2.8, Period Fiscal year 40, second quarter ending April 2026 / Item Total assets / Value 0.7, Period Fiscal year 40, second quarter ending April 2026 / Item Net Assets / Value 2.6, Period Fiscal year 40, third quarter ending April 2026 / Item Total assets / Value 0.7, Period Fiscal year 40, third quarter ending April 2026 / Item Net Assets / Value 2.3） |
| Reason for correction | The Company's accounting auditor, Audit Corporation Aria, pointed out that voluntary verification of the implementation of effective measures to prevent recurrence and the accuracy and completeness of the correction procedures for prior-year financial results had not been completed, and that it was therefore unable to complete its audit procedures in these areas. In response, the Company established an internal verification committee and made the corrections based on the results of its review and other findings. |
| Impact on Business Performance | The impact on prior-year consolidated results was as follows: for the full fiscal year ended April 2025, net income attributable to owners of the parent was ¥68 million, total assets increased by ¥172 million and net assets increased by ¥68 million. For the first through third quarters of the fiscal year ending April 2026, total assets increased by ¥172 million and net assets increased by ¥68 million in each quarter. |
Items this document does not state (1)
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.Audit corporation Aria pointed out that its voluntary verification of the implementation of measures to prevent recurrence and the accuracy and completeness of the correction procedures for prior-year financial results had not been completed, leaving it unable to complete its audit procedures. The Company corrected the financial results summaries for prior fiscal years based on the results of the internal verification committee's review and other findings.