{"id":109064,"date":"2026-09-01T12:04:52","date_gmt":"2026-09-01T03:04:52","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8894-20260901-01_wp_disclosure_update\/"},"modified":"2026-09-01T12:04:52","modified_gmt":"2026-09-01T03:04:52","slug":"8894-20260901-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8894\/ir\/8894-20260901-01_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Investigation Report of the Internal Investigation Committee"},"content":{"rendered":"<p>Publicizing receipt of the investigation report regarding the share buyback transaction. Investigation conducted from July 9, 2026 to August 31, 2026, covering 251 real estate fund transactions. 28 cases judged as financial transactions, with potential revisions to past financial statements; disclosure to be made timely based on future decisions.<\/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":"8894","jir_company_name":"Yamawaki Estate Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/8894-20260901-01.pdf","jir_short_summary":"Publicizing receipt of the investigation report regarding the share buyback transaction. Investigation conducted from July 9, 2026 to August 31, 2026, covering 251 real estate fund transactions. 28 cases judged as financial transactions, with potential revisions to past financial statements; disclosure to be made timely based on future decisions.","jir_summary":"### Background and purpose of the investigation\nThis report summarizes the investigation results by the internal investigation committee established to verify the accounting treatment's validity and comprehensiveness for real estate transactions subject to buyback agreements. The investigation was conducted from July 9 to August 31, 2026, covering the period from October 2023 to the end of March 2026. The committee used fund ledgers, contracts, interviews, and forensic methods to classify real estate transactions and financial transactions and to assess the impact on financial statements.\n\n### Financial impact and future actions\nBased on the investigation, 28 cases were judged as financial transactions, and the potential impact on past financial statements was estimated. However, numerical precision requires audit by certified public accountants, and there are uncertainties. Going forward, the company plans to disclose the third-quarter earnings summary for the fiscal year ending October 2026 in mid-September, with timely disclosure based on the auditor's verification results.","jir_financial_highlights":"Fund classification cases: 251 \u4ef6 (Unknown)\nJudgments as financial transactions: 28 \u4ef6 (New judgment)\nEstimated impact on 2024 earnings (sales): Unknown (Estimates indicate potential impact)","jir_category":"","jir_hashtags":"#YamawakiEstate, #InternalInvestigation, #DisclosureUpdate","jir_key_figures":"251 \u4ef6: \u30d5\u30a1\u30f3\u30c9\u5206\u985e\u4ef6\u6570\n28 \u4ef6: \u91d1\u878d\u53d6\u5f15\u3068\u3057\u3066\u306e\u5224\u5b9a\u4ef6\u6570\n\u4e0d\u660e: 2024\u5e74\u5ea6\u4fee\u6b63\u5f71\u97ff\u984d\uff08\u58f2\u4e0a\u9ad8\uff09","jir_meta_title":"\u3010Yamawaki Estate\u3011Notice Regarding Investigation Report by Internal Investigation Committee | September 2026","jir_meta_description":"Summary of the key points regarding the internal investigation committee's investigation report published by Yamawaki Estate. Verifies the validity and comprehensiveness of buyback transactions, notes 28 cases as financial transactions, and suggests potential impact on financial statements. Also outlines future disclosure policy.","jir_og_title":"Yamawaki Estate | Notice Regarding Investigation Report","jir_og_description":"Announcement of receipt of the internal investigation committee's report. Explains verification results for real estate fund buyback transactions, potential financial impact, and future timely disclosure policy.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":59617,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-109064","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Investigation Report of the Internal Investigation Committee - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-8894\/ir\/8894-20260901-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8894\/ir\/8894-20260901-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8894\/ir\/8894-20260901-01_wp_disclosure_update\/\",\"name\":\"Notice Regarding Investigation Report of the Internal Investigation Committee - 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