Notice of Auditor’s Disclaimer of Conclusion on Interim Consolidated Financial Statements

Overview and Conclusion

Accrete Inc. received a disclaimer of conclusion on the interim review of the interim consolidated financial statements for the fiscal year ending December 2026. The company explains that multiple accounting reconciliations remain incomplete — including delays in procedures to confirm the substance of GPU-related transactions, determination of consolidation scope, identification of related parties, valuation of customer-related assets, goodwill valuation, and accounting for software, inventory and investment securities. There is a possibility that these issues may affect prior fiscal years, and the amount of impact is expected to be determined depending on the submission of amended reports and the completion of audits.

Future Actions and Impact on Investors

The company states it takes the disclaimer of conclusion seriously and will proceed with resolving the accounting treatments. Depending on the audit results by Ks Lab. for the fiscal year ending December 2025, the company may amend prior period financial summaries. Investors should note the potential for material effects on opening balances, comparative information and period attribution, and closely monitor future disclosures and whether any corrections and their amounts are made.