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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 (negative conclusion), disclaimer of opinion (opinion or conclusion withheld), or qualified opinion (qualified conclusion) in the audit report (quarterly review report) attached to financial statements (quarterly financial statements, etc.).

Archives:

List of Adverse Opinions and Disclaimers of Opinion

Issue Name Code Document Period Date of Audit Report, etc. Audit Opinion, etc.
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.
Link to Japanese website

List of Qualified Opinions

Issue Name Code Document Period Date of Audit Report, etc. Audit Opinion, etc.
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.

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(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.