Discloses the basis for opinion non-issuance in audit reports and quarterly review reports related to prior years\u2019 securities reports and mid-term reviews. Describes possible future actions, such as retention of audit opinions.<\/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":"3856","jir_company_name":"Abalance \u682a\u5f0f\u4f1a\u793e","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-19","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3856-20260819-05.pdf","jir_short_summary":"Discloses the basis for opinion non-issuance in audit reports and quarterly review reports related to prior years\u2019 securities reports and mid-term reviews. Describes possible future actions, such as retention of audit opinions.","jir_summary":"### Section heading\nThis matter is a public notice disclosing the basis for opinion non-issuance for past and interim audit reports, quarterly review reports, and mid-term review reports. As background for disclosure, it organizes information on points raised by the audit firm and audit results of prior securities reports, and outlines future actions. The disclosure focuses more on internal controls and accounting processes than on capital policy or performance metrics. Investors should monitor the current position of audit judgments and corrective plans going forward.\n\n### Section 2 heading\nAs future actions, this matter indicates the formulation and implementation of improvement plans, monitoring of progress, involvement of external experts, and disclosure of the schedule for subsequent disclosures. For investors, this information relates to the accuracy and reliability of the financial statements, and it is important to track the progress of internal control enhancements. Focus will be on whether and when further disclosure updates occur and the progress of the improvement plan.","jir_financial_highlights":"Subject period: Unknown (Unknown)","jir_category":"","jir_hashtags":"#no_share_buyback, #no_executive_changes","jir_key_figures":"Key figure 1: Unknown (subject period and explicit opinion status are not described in the PDF as elements)\nKey figure 2: Unknown\nKey figure 3: Unknown","jir_meta_title":"\u3010Abalance\u3011Notice regarding opinions not expressed in audit reports | Unknown","jir_meta_description":"Discloses the basis for opinion non-issuance related to past years\u2019 securities reports and quarterly review reports, and the future course of action. Direct financial impact is unknown.","jir_og_title":"Notice regarding opinions not expressed in audit reports","jir_og_description":"Discloses the basis for opinions not expressed regarding past audits and future actions. Investors should monitor progress of corrective plans.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.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-105214","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n