Contents of this filing
For the Internal Control Report for the fiscal year ending February 2026, the Company corrected its assessment of internal controls over financial reporting from "effective" to "ineffective" and added the details of the material deficiencies requiring disclosure, the reasons they remain unremediated, and recurrence prevention measures.
この書類は、機関設計や取締役会の構成そのものは述べていません。上に示したのは、この書類が述べている変更点です。
| Item | Details |
|---|---|
| Changes this time | For the Internal Control Report for the fiscal year ending February 2026, the Company corrected its assessment of internal controls over financial reporting from "effective" to "ineffective" and added the details of the material deficiencies requiring disclosure, the reasons they remain unremediated, and recurrence prevention measures. |
Items this document does not state (7)
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.This was because figures differing from those in the accounting system were used in the PFH Group’s consolidated reporting figures, and failures to eliminate unrealized profits in inventory and delays in recording allowances for doubtful accounts and bonuses were identified. The absence of a post-acquisition integration framework and additional financial reporting monitoring, as well as the failure to reconcile the accounting system and consolidated trial balance during the consolidated closing process, among other matters, were determined to constitute material deficiencies.