A period-specific event in which errors in the accounting treatment for determining the consolidation scope of an EV charging SPC led to substantial revisions to financial figures, including revenue, followed by an external investigation committee, a digital forensic investigation and remediation of internal controls. It covers recurrence-prevention measures, including the decentralization of authority and the strengthening of oversight by the board of directors and board of corporate auditors, as well as the accounting, legal and internal audit functions.