Following the accounting discrepancies after the acquisition at Vietnam subsidiary USM, we submitted to the Kanto Local Finance Bureau an extension of the filing deadline for the 108th term (fiscal year ending December 2026) mid-term report due to accounting irregularities at USM and investigation 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"7915","jir_company_name":"NISSHA Limited","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7915-20260813-01.pdf","jir_short_summary":"Following the accounting discrepancies after the acquisition at Vietnam subsidiary USM, we submitted to the Kanto Local Finance Bureau an extension of the filing deadline for the 108th term (fiscal year ending December 2026) mid-term report due to accounting irregularities at USM and investigation progress.","jir_summary":"### Background and extension factors\nDuring the PMI process disclosed on May 20, 2026 and the initial consolidated financial statements regarding USM, improper accounting at USM was identified for the pre-acquisition period. An investigation is ongoing with external experts, and we are examining the amount of impact on consolidated financial statements and whether any legal violations occurred.\n\n### Decision on extension and future outlook\nAfter discussions with our audit firm, we determined that, given current progress, it will take substantial time to obtain an interim review report and to complete appropriate financial and audit procedures. Accordingly, we submitted an application for approval to extend the deadline for the 108th term mid-term report to the Kanto Local Finance Bureau. We plan to disclose promptly as soon as approval is obtained.","jir_financial_highlights":"New submission deadline after extension: 2026 \u5e74 10 \u6708 23 \u65e5 (Unknown)\nTarget period: 108th term (fiscal year ending December 2026) mid-term report (for the period January 1, 2026 to June 30, 2026) (Unknown)","jir_category":"","jir_hashtags":"#NISSHA, #DisclosureUpdate, #SubmissionDeadlineExtension","jir_key_figures":"New submission deadline: 2026-10-23\nTarget period: 2026\u5e741\u67081\u65e5\u301c6\u670830\u65e5\nBasis for extension: USM\u2019s improper accounting and progress delays in investigation","jir_meta_title":"\u3010NISSHA\u3011Notice of Deadline Extension Submission\uff5cMid-Term Report for the December 2026 Term","jir_meta_description":"NISSHA has submitted to the Kanto Local Finance Bureau an extension of the filing deadline for the mid-term report for the December 2026 term. This article explains the accounting irregularities related to USM and the progress of the investigation, along with the outlook.","jir_og_title":"NISSHA Notice of Mid-Term Report Filing Deadline Extension","jir_og_description":"NISSHA submitted to extend the filing deadline for the mid-term report related to USM accounting irregularities. We summarize the investigation status and future outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17150,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-103171","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n