{"id":105023,"date":"2026-08-18T15:45:08","date_gmt":"2026-08-18T06:45:08","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8798-20260818-02_wp_disclosure_update\/"},"modified":"2026-08-18T15:45:08","modified_gmt":"2026-08-18T06:45:08","slug":"8798-20260818-02_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260818-02_wp_disclosure_update\/","title":{"rendered":"\u3014Correction\u3015 2026 Fiscal Year Q2\uff082025 October\u20132026 March\uff09 Earnings Briefing Materials, Page 5: Third-Party Committee Investigation and Corrections to Previous Year\u2019s Financial Statements"},"content":{"rendered":"<p>Notice of correction regarding the third-party committee investigation and corrections to prior year\u2019s financial statements. Some corrections to the amounts in past financial statements; ultimate impact on net assets is considered limited. The corrections may be related to delays in announcing the Q3 earnings for the 2026 fiscal year.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","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":"","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":"8798","jir_company_name":"Advance Create","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/8798-20260818-02.pdf","jir_short_summary":"Notice of correction regarding the third-party committee investigation and corrections to prior year\u2019s financial statements. Some corrections to the amounts in past financial statements; ultimate impact on net assets is considered limited. The corrections may be related to delays in announcing the Q3 earnings for the 2026 fiscal year.","jir_summary":"### Section Heading\nThis document organizes the correction notice focusing on the third-party committee investigation and corrections to prior-year financial statements, detailing the corrected period, causes, and scope. The purpose of the correction includes submitting revised reports for past annual securities reports, quarterly reports, and internal control reports, and publicly disclosing correction events for prior-year results. The majority of corrected transactions relate to timing mismatches for revenue and cost recognition, and the financial impact is considered limited. There is also mention of possible postponement, suggesting that the earnings announcement date may be rescheduled.\n\n### Section 2 Heading\nThe backdrop of the corrected prior-year financial statements is influenced by the findings of the third-party committee, and the corrections are intended to improve the reliability of historical financial information. The company states it will continue to strengthen financial reporting processes and improve internal controls. In terms of market impact, the emphasis is on enhanced disclosure to stabilize short-term shareholder value and improved transparency of post-correction financial indicators. Regarding future quarterly earnings announcements, language suggesting the possibility of postponement is present, and a specific schedule is expected to be announced later.","jir_financial_highlights":"Impact on final net assets: Unknown (Unknown)\nTransactions corrected: Unknown (Unknown)","jir_category":"","jir_hashtags":"#AdvanceCreate, #CorrectionsToPriorYearFinancialStatements, #ThirdPartyCommitteeInvestigation","jir_key_figures":"Final net assets impact: Unknown\nTransactions subject to correction: Unknown\nDecision date regarding postponement: Unknown","jir_meta_title":"\u3010Advance Create\u3011Third-Party Committee Investigation and Corrections to Prior-Year Financial Statements | August 2026","jir_meta_description":"Explanation of the key points of the notice issued by Advance Create regarding the third-party committee investigation and corrections to prior-year financial statements, including corrected items, impact, and subsequent disclosure policy.","jir_og_title":"Advance Create | Notice of Corrections to Prior-Year Financial Statements (2026\/08\/18)","jir_og_description":"Summary of the third-party committee investigation findings and the corrections to prior-year financial statements, including possible postponement of the next disclosures and the forthcoming disclosure policy.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":59245,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-105023","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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