Corrections to prior years’ Securities Reports and financial summaries were implemented. As a result of self-checks, revisions include processing of overseas subsidiary restricted stock grant transactions and tax-effect accounting, as well as restating period attribution and presentation. 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As a result of self-checks, revisions include processing of overseas subsidiary restricted stock grant transactions and tax-effect accounting, as well as restating period attribution and presentation. The company will continue to strengthen internal controls to ensure reliability of financial reporting.","jir_summary":"### Background and purpose of the corrections\nIn response to the investigations by the Independent Committee, the Audit Committee, and the Investigation Committee, the company conducted an internal review to reassess the appropriateness of prior year accounting treatments and financial reporting. As a result, it determined that corrections were required for major accounting treatments such as revenue recognition, inventories evaluation, cost calculations, fixed asset valuation, and tax-effect accounting, leading to the restatement of the prior year's consolidated financial statements and quarterly reports.\n\n### Future actions and impact\nThe corrections aim at ensuring the accuracy of financial statements, with ongoing strengthening of internal controls and review of the accounting close and disclosure processes. By reinforcing the accounting and finance functions and enhancing monitoring, the company aims to provide timely, appropriate, and accurate disclosures. Investors will be notified promptly as disclosures are clarified.","jir_financial_highlights":"Revenue: Unknown (Unknown)\nOperating income: Unknown (Unknown)\nNet income attributable to owners of the parent: Unknown (Unknown)","jir_category":"","jir_hashtags":"#OurDisclosure, #DisclosureCorrection, #AccountingFraudInvestigation","jir_key_figures":"Correction target period: 21st term to 26th term (extracts)\nSubmission of correction reports for the relevant financial results summaries and Securities Reports\nMain areas of correction: revenue recognition, inventories valuation, cost calculation, fixed asset valuation, tax-effect accounting, and impairment-related period attribution revisions","jir_meta_title":"\u3010Abalan\u0441e\u3011Notice of Corrections to Prior Years' Disclosures\uff5cAugust 2026","jir_meta_description":"Abalan\u0441e implements corrections to prior years' Securities Report and financial summaries. Self-check results reflect revisions to overseas subsidiary transaction handling and tax-effect accounting. Focus on preventing recurrence and strengthening internal controls.","jir_og_title":"Abalan\u0441e\uff5cNotice of Corrections to Prior Years' Disclosures","jir_og_description":"Abalan\u0441e announces corrections for prior years. Self-check results explain the items of accounting corrections and the plan to strengthen internal controls. Provides investor impact and response policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59421,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-105163","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n