Adverse Opinions, Qualified Opinions, and Disclaimers of Opinion
This list is provided for the purpose of alerting investors to listed companies that have received an adverse opinion, disclaimer of opinion, or qualified opinion in the audit report (quarterly review report) attached to financial statements (quarterly financial statements, etc.).
List of Adverse Opinions and Disclaimers of Opinion
Issue Name | Code | Document | Period | Date of Audit Report, etc. | Audit Opinion, etc. |
---|---|---|---|---|---|
PIXEL COMPANYZ INC. | 2743 | Quarterly earnings report (consolidated financial statements) |
Q3 of year ending Dec. 2024 | Nov. 12, 2024 | Disclaimer of conclusion |
PIXEL COMPANYZ INC. | 2743 | Semiannual securities report (consolidated financial statements) |
H1 of year ending Dec. 2024 | Nov. 12, 2024 | Disclaimer of conclusion |
PIXEL COMPANYZ INC. | 2743 | Correction of annual securities report (consolidated and standalone financial statements) |
Year ending Dec. 2023 Year ending Dec. 2022 Year ending Dec. 2021 |
Nov. 12, 2024 | Disclaimer of opinion |
PIXEL COMPANYZ INC. | 2743 | Correction of quarterly report (consolidated financial statements) |
Q1 of year ending Dec. 2024 Q3 of year ending Dec. 2023 Q2 of year ending Dec. 2023 Q1 of year ending Dec. 2023 Q3 of year ending Dec. 2022 Q2 of year ending Dec. 2022 Q1 of year ending Dec. 2022 Q3 of year ending Dec. 2021 Q2 of year ending Dec. 2021 Q1 of year ending Dec. 2021 |
Nov. 12, 2024 | Disclaimer of conclusion |
Aqualine Ltd. | 6173 | Quarterly report (consolidated financial statements) |
Q1 of year ending Feb. 2025 | Oct. 10, 2024 | Disclaimer of conclusion |
GOODSPEED.CO.,LTD. | 7676 | Quarterly earnings report (consolidated financial statements) |
Q3 of year ending Sep. 2024 | Aug. 14, 2024 | Disclaimer of conclusion |
Wellco Holdings Corporation | 7831 | Quarterly report (consolidated financial statements) |
Q2 of year ending Oct. 2024 | Jul. 16, 2024 | Disclaimer of conclusion |
Sanyo Engineering & Construction Inc. | 1960 | Annual securities report (consolidated and standalone financial statements) |
Year ending Mar. 2024 | Jun. 25, 2024 | Disclaimer of opinion |
Sanyo Engineering & Construction Inc. | 1960 | Correction of quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2024 Q2 of year ending Mar. 2024 Q1 of year ending Mar. 2024 |
May 27, 2024 | Disclaimer of conclusion |
GOODSPEED.CO.,LTD. | 7676 | Quarterly report (consolidated financial statements) |
Q2 of year ending Sep. 2024 |
May 15, 2024 | Disclaimer of conclusion |
GOODSPEED.CO.,LTD. | 7676 | Quarterly report (consolidated financial statements) |
Q1 of year ending Sep. 2024 |
Apr. 09, 2024 | Disclaimer of conclusion |
GOODSPEED.CO.,LTD. | 7676 | Correction of annual securities report (consolidated and standalone financial statements) |
Year ending Sep. 2022 Year ending Sep. 2021 |
Mar. 29, 2024 | Disclaimer of opinion |
GOODSPEED.CO.,LTD. | 7676 | Annual securities report (consolidated and standalone financial statements) |
Year ending Sep. 2023 | Mar. 29, 2024 | Disclaimer of opinion |
GOODSPEED.CO.,LTD. | 7676 | Correction of quarterly report (standalone financial statements) |
Q3 of year ending Sep. 2021 Q2 of year ending Sep. 2021 Q1 of year ending Sep. 2021 |
Mar. 29, 2024 | Disclaimer of conclusion |
GOODSPEED.CO.,LTD. | 7676 | Correction of quarterly report (consolidated financial statements) |
Q3 of year ending Sep. 2023 Q2 of year ending Sep. 2023 Q1 of year ending Sep. 2023 Q3 of year ending Sep. 2022 Q2 of year ending Sep. 2022 Q1 of year ending Sep. 2022 |
Mar. 29, 2024 | Disclaimer of conclusion |
ARDEPRO Co.,Ltd. | 8925 | Quarterly report (consolidated financial statements) |
Q2 of year ending Jul. 2024 | Mar. 15, 2024 | Disclaimer of conclusion |
TOKYO SANGYO CO.,LTD. | 8070 | Quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2024 | Feb. 14, 2024 | Disclaimer of conclusion |
TOKYO SANGYO CO.,LTD. | 8070 | Quarterly report (consolidated financial statements) |
Q2 of year ending Mar. 2024 | Jan. 15, 2024 | Disclaimer of conclusion |
(Note)
- ・In the case of an adverse opinion or disclaimer of opinion, if TSE deems that it clear that it will be difficult to ensure an orderly market unless the company is immediately delisted, the company will be delisted. If TSE deems that improvement of the internal control system is necessary, the company may be designated as Securities on Alert or be required to submit an improvement report.
- ・"Details of and Reasons for Audit Opinion, etc.“ documents (in Japanese only), posted in place of the listed company’s disclosure documents, can be found on the Japanese website.
List of Qualified Opinions
Issue Name | Code | Document | Period | Date of Audit Report, etc. | Audit Opinion, etc. |
---|---|---|---|---|---|
Wedge Holdings CO.,LTD. | 2388 | Annual securities report (consolidated financial statements) |
Year ending Sep. 2024 | Dec. 27, 2024 | Qualified opinion |
Showa Holdings Co.,Ltd. | 5103 | Semiannual securities report (consolidated financial statements) |
H1 of year ending Mar. 2025 | Nov. 14, 2024 | Qualified conclusion |
SHINWA WISE HOLDINGS CO.,LTD. | 2437 | Correction of quarterly report (consolidated financial statements) |
Q3 of year ending May 2024 Q2 of year ending May 2024 Q1 of year ending May 2024 Q3 of year ending May 2023 Q2 of year ending May 2023 Q1 of year ending May 2023 Q3 of year ending May 2022 Q2 of year ending May 2022 Q1 of year ending May 2022 Q3 of year ending May 2021 Q2 of year ending May 2021 Q1 of year ending May 2021 Q3 of year ending May 2020 Q2 of year ending May 2020 Q1 of year ending May 2020 |
Nov. 01, 2024 | Qualified conclusion |
SHINWA WISE HOLDINGS CO.,LTD. | 2437 | Correction of annual securities report (consolidated financial statements) |
Year ending May 2023 Year ending May 2022 Year ending May 2021 Year ending May 2020 Year ending May 2019 |
Nov. 01, 2024 | Qualified opinion |
SHINWA WISE HOLDINGS CO.,LTD. | 2437 | Annual securities report (consolidated financial statements) |
Year ending May 2024 |
Nov. 01, 2024 | Qualified opinion |
THE WHY HOW DO COMPANY,Inc. | 3823 | Correction of annual securities report (consolidated and standalone financial statements) |
Year ending Aug. 2019 |
Oct. 15, 2024 | Qualified opinion |
TOKYO KOKI CO.LTD. | 7719 | Semiannual securities report (consolidated financial statements) |
H1 of year ending Feb. 2025 |
Oct. 11, 2024 | Qualified conclusion |
Wedge Holdings CO.,LTD. | 2388 | Quarterly earnings report (consolidated financial statements) |
Q3 of year ending Sep. 2024 | Aug. 14, 2024 | Qualified conclusion |
Showa Holdings Co.,Ltd. | 5103 | Quarterly earnings report (consolidated financial statements) |
Q1 of year ending Mar. 2025 | Aug. 14, 2024 | Qualified conclusion |
TOKYO KOKI CO.LTD. | 7719 | Quarterly report (consolidated financial statements) |
Q1 of year ending Feb. 2025 |
Jul. 11, 2024 | Qualified conclusion |
Showa Holdings Co.,Ltd. | 5103 | Annual securities report (consolidated financial statements) |
Year ending Mar. 2024 | Jun. 26, 2024 | Qualified opinion |
TOKYO KOKI CO.LTD. | 7719 | Correction of quarterly report (consolidated financial statements) |
Q3 of year ending Feb. 2024 Q2 of year ending Feb. 2024 Q1 of year ending Feb. 2024 Q3 of year ending Feb. 2023 Q2 of year ending Feb. 2023 Q1 of year ending Feb. 2023 Q3 of year ending Feb. 2022 Q2 of year ending Feb. 2022 Q1 of year ending Feb. 2022 |
May 30, 2024 | Qualified conclusion |
TOKYO KOKI CO.LTD. | 7719 | Correction of annual securities report (standalone financial statements) |
Year ending Feb. 2023 Year ending Feb. 2022 Year ending Feb. 2021 Year ending Feb. 2020 |
May 30, 2024 | Qualified opinion |
TOKYO KOKI CO.LTD. | 7719 | Correction of annual securities report (consolidated financial statements) |
Year ending Feb. 2023 Year ending Feb. 2022 Year ending Feb. 2021 Year ending Feb. 2020 Year ending Feb. 2019 |
May 30, 2024 | Qualified opinion |
TOKYO KOKI CO.LTD. | 7719 | Annual securities report (consolidated and standalone financial statements) |
Year ending Feb. 2024 | May 30, 2024 | Qualified opinion |
Wedge Holdings CO.,LTD. | 2388 | Quarterly report (consolidated financial statements) |
Q2 of year ending Sep. 2024 | May 15, 2024 | Qualified conclusion |
Samty Co.,Ltd. | 3244 | Annual securities report (consolidated financial statements) |
Year ending Nov. 2023 | Feb. 28, 2024 | Qualified opinion |
Wedge Holdings CO.,LTD. | 2388 | Quarterly report (consolidated financial statements) |
Q1 of year ending Sep. 2024 | Feb. 14, 2024 | Qualified conclusion |
Showa Holdings Co.,Ltd. | 5103 | Quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2024 | Feb. 14, 2024 | Qualified conclusion |
TOKYO KOKI CO.LTD. | 7719 | Quarterly report (consolidated financial statements) |
Q3 of year ending Feb. 2024 | Jan. 11, 2024 | Qualified conclusion |
Please refer to the Annual Securities Reports or Quarterly Securities Reports of each company for the details of the qualified opinion and other information.
(Note)
- ・EDINET is an electronic disclosure system operated by the Financial Services Agency for statutory disclosure (securities reports and other disclosure documents) required under the Financial Instruments and Exchange Act.