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. |
|---|---|---|---|---|---|
| ARDEPRO Co.,Ltd. | 8925 | Quarterly report (consolidated financial statements) |
Q1 of year ending Jul. 2024 | Dec. 15, 2023 | Disclaimer of conclusion |
| VISIONARYHOLDINGS CO.,LTD. | 9263 | Annual securities report (consolidated financial statements) |
Year ending Apr. 2023 | Aug. 30, 2023 | Disclaimer of opinion |
| MARUMITSU CO.,LTD. | 8256 | Quarterly report (consolidated financial statements) |
Q1 of year ending Mar. 2024 | Aug. 04, 2023 | Disclaimer of conclusion |
| MARUMITSU CO.,LTD. | 8256 | Correction of annual securities report (consolidated financial statements) |
Year ending Mar. 2022 Year ending Mar. 2021 |
Jul. 20, 2023 | Disclaimer of opinion |
| MARUMITSU CO.,LTD. | 8256 | Correction of quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2023 Q2 of year ending Mar. 2023 Q1 of year ending Mar. 2023 Q3 of year ending Mar. 2022 Q1 of year ending Mar. 2022 Q3 of year ending Mar. 2021 Q2 of year ending Mar. 2021 Q1 of year ending Mar. 2021 |
Jul. 20, 2023 | Disclaimer of conclusion |
| MARUMITSU CO.,LTD. | 8256 | Annual securities report (consolidated and standalone financial statements) |
Year ending Mar. 2023 |
Jul. 20, 2023 | Disclaimer of opinion |
| VISIONARYHOLDINGS CO.,LTD. | 9263 | Quarterly report (consolidated financial statements) |
Q3 of year ending Apr. 2023 |
Jun. 13, 2023 | 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. 2023 | Dec. 26, 2023 | Qualified opinion |
| VISIONARYHOLDINGS CO.,LTD. | 9263 | Quarterly report (consolidated financial statements) |
Q2 of year ending Apr. 2024 | Dec. 15, 2023 | Qualified conclusion |
| SAKAI Holdings CO.,LTD | 9446 | Correction of annual securities report (consolidated financial statements) |
Year ending Sep. 2021 Year ending Sep. 2020 Year ending Sep. 2019 Year ending Sep. 2018 |
Nov. 30, 2023 | Qualified opinion |
| Showa Holdings Co.,Ltd. | 5103 | Quarterly report (consolidated financial statements) |
Q2 of year ending Mar. 2024 | Nov. 14, 2023 | Qualified conclusion |
| Samty Co.,Ltd. | 3244 | Quarterly report (consolidated financial statements) |
Q3 of year ending Nov. 2023 | Oct. 13, 2023 | Qualified conclusion |
| TOKYO KOKI CO.LTD. | 7719 | Quarterly report (consolidated financial statements) |
Q2 of year ending Feb. 2024 | Oct. 12, 2023 | Qualified conclusion |
| VISIONARYHOLDINGS CO.,LTD. | 9263 | Quarterly report (consolidated financial statements) |
Q1 of year ending Apr. 2024 | Oct. 06, 2023 | Qualified conclusion |
| Wedge Holdings CO.,LTD. | 2388 | Quarterly report (consolidated financial statements) |
Q3 of year ending Sep. 2023 | Aug. 14, 2023 | Qualified conclusion |
| Showa Holdings Co.,Ltd. | 5103 | Quarterly report (consolidated financial statements) |
Q1 of year ending Mar. 2024 | Aug. 14, 2023 | Qualified conclusion |
| TOKYO KOKI CO.LTD. | 7719 | Quarterly report (consolidated financial statements) |
Q1 of year ending Feb. 2024 | Jul. 13, 2023 | Qualified conclusion |
| Samty Co.,Ltd. | 3244 | Quarterly report (consolidated financial statements) |
Q2 of year ending Nov. 2023 |
Jul. 12, 2023 | Qualified conclusion |
| SOPHIA HOLDINGS CO.,LTD. | 6942 | Annual securities report (consolidated financial statements) |
Year ending Mar. 2023 | Jun. 28, 2023 | Qualified opinion |
| RIKEN VITAMIN CO.,LTD. | 4526 | Annual securities report (consolidated and standalone financial statements) |
Year ending Mar. 2023 | Jun. 27, 2023 | Qualified opinion |
| Showa Holdings Co.,Ltd. | 5103 | Annual securities report (consolidated financial statements) |
Year ending Mar. 2023 | Jun. 27, 2023 | Qualified opinion |
| TOKYO KOKI CO.LTD. | 7719 | Annual securities report (consolidated and standalone financial statements) |
Year ending Feb. 2023 | May 25, 2023 | Qualified opinion |
| Wedge Holdings CO.,LTD. | 2388 | Quarterly report (consolidated financial statements) |
Q2 of year ending Sep. 2023 |
May 15, 2023 | Qualified conclusion |
| Samty Co.,Ltd. | 3244 | Quarterly report (consolidated financial statements) |
Q1 of year ending Nov. 2023 | Apr. 13, 2023 | Qualified conclusion |
| Samty Co.,Ltd. | 3244 | Annual securities report (consolidated financial statements) |
Year ending Nov. 2022 | Mar. 31, 2023 | Qualified opinion |
| Impact HD Inc. | 6067 | Correction of annual securities report (consolidated financial statements) |
Year ending Dec. 2021 | Mar. 30, 2023 | Qualified opinion |
| Impact HD Inc. | 6067 | Correction of quarterly report (consolidated financial statements) |
Q3 of year ending Dec. 2021 Q2 of year ending Dec. 2021 Q1 of year ending Dec. 2021 |
Mar. 30, 2023 | Qualified conclusion |
| TOKYO KOKI CO.LTD. | 7719 | Correction of annual securities report (consolidated financial statements) |
Year ending Feb. 2019 | Mar. 07, 2023 | Qualified opinion |
| TOKYO KOKI CO.LTD. | 7719 | Correction of annual securities report (consolidated and standalone financial statements) |
Year ending Feb. 2022 Year ending Feb. 2021 Year ending Feb. 2020 |
Mar. 07, 2023 | Qualified opinion |
| TOKYO KOKI CO.LTD. | 7719 | Correction of quarterly report (consolidated financial statements) |
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 Q3 of year ending Feb. 2021 Q2 of year ending Feb. 2021 Q1 of year ending Feb. 2021 Q3 of year ending Feb. 2020 Q2 of year ending Feb. 2020 Q1 of year ending Feb. 2020 |
Mar. 07, 2023 | Qualified conclusion |
| TOKYO KOKI CO.LTD. | 7719 | Quarterly report (consolidated financial statements) |
Q3 of year ending Feb. 2023 | Mar. 07, 2023 | Qualified conclusion |
| Wedge Holdings CO.,LTD. | 2388 | Quarterly report (consolidated financial statements) |
Q1 of year ending Sep. 2023 | Feb. 14, 2023 | Qualified conclusion |
| Showa Holdings Co.,Ltd. | 5103 | Quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2023 | Feb. 14, 2023 | Qualified conclusion |
| SOPHIA HOLDINGS CO.,LTD. | 6942 | Quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2023 | Feb. 14, 2023 | Qualified conclusion |
| RIKEN VITAMIN CO.,LTD. | 4526 | Quarterly report (consolidated financial statements) |
Q3 of year ending Mar. 2023 | Feb. 10, 2023 | Qualified conclusion |
| DAIOHS CORPORATION | 4653 | Correction of annual securities report (consolidated financial statements) |
Year ending Mar. 2022 Year ending Mar. 2021 Year ending Mar. 2020 Year ending Mar. 2019 Year ending Mar. 2018 |
Jan. 19, 2023 | Qualified opinion |
| DAIOHS CORPORATION | 4653 | Correction of quarterly report (consolidated financial statements) |
Q2 of year ending Mar. 2023 Q1 of year ending Mar. 2023 Q3 of year ending Mar. 2022 Q2 of year ending Mar. 2022 Q1 of year ending Mar. 2022 Q3 of year ending Mar. 2021 Q2 of year ending Mar. 2021 Q1 of year ending Mar. 2021 Q3 of year ending Mar. 2020 |
Jan. 19, 2023 | 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.