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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.
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 Special 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.
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.

EDINET (Electronic Disclosure for Investors' NETwork (EDINET)) icon-block
(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.