Following the investigation into inappropriate accounting practices such as past advertising transactions, and after receiving the report from a outside third-party committee, the company plans to record extraordinary losses in the third quarter of the Fiscal Year Ending September 2026. Extraordinary losses include investigative costs of 274,537 thousand yen and past-year adjustment costs of 3,526 thousand yen. 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Extraordinary losses include investigative costs of 274,537 thousand yen and past-year adjustment costs of 3,526 thousand yen. Additionally, impairment losses of 205,978 thousand yen and other items are planned to be recorded as extraordinary losses.","jir_summary":"### Impact on earnings and background\nThis disclosure relates to the recording of extraordinary losses following the third-party committee's investigation report into past inappropriate accounting practices such as advertising transactions and capitalization of software assets, and the consequent restatement of past-year figures. In the third quarter of the Fiscal Year ending September 2026, the company plans to record investigation-related costs and past-year correction costs as extraordinary losses, and additional impairment, allowance provisions, and termination losses are also expected to be recorded as extraordinary losses.\n\n### Outlook and the position of this disclosure\nThe relevant costs have been reflected in the financial results for the Fiscal Year ending September 2026 or will be reflected, and the impact on performance is expected to be treated as extraordinary losses. The amounts are currently under review, and caution is required regarding future confirmed figures.","jir_financial_highlights":"Extraordinary losses (investigative costs): 274,537 \u5343\u5186 (\u4e88\u5b9a for recording as extraordinary loss at the same time)\nCosts related to past-year corrections: 3,526 \u5343\u5186 (\u540c\u4e0a)\nImpairment losses: 205,978 \u5343\u5186 (\u8a08\u4e0a)\nProvision for loss on guarantee: 23,018 \u5343\u5186 (\u8a08\u4e0a)\nLease termination losses: 22,167 \u5343\u5186 (\u8a08\u4e0a)\nLease termination loss: 4,032 \u5343\u5186 (\u8a08\u4e0a)","jir_category":"","jir_hashtags":"#AdvancedCreate, #DisclosureUpdate, #ExtraordinaryLoss","jir_key_figures":"Extraordinary investigative costs: 274,537 \u5343\u5186\nCosts related to past-year corrections: 3,526 \u5343\u5186\nImpairment losses: 205,978 \u5343\u5186\nProvision for loss on guarantee: 23,018 \u5343\u5186\nLease termination losses: 22,167 \u5343\u5186\nLease cancellation losses: 4,032 \u5343\u5186","jir_meta_title":"\u3010Advanced Create Co., Ltd.\u3011Notice regarding Recording of Extraordinary Losses\uff5cSeptember 2026","jir_meta_description":"Advanced Create Co., Ltd. records extraordinary losses in the third quarter of the Fiscal Year ending September 2026 following the receipt of the investigation report into past improper accounting practices, including investigative costs and past-year correction costs, with impairment and cancellation losses also expected.","jir_og_title":"\u3010Advanced Create\u3011Notice of Extraordinary Losses\uff5cSeptember 2026","jir_og_description":"In response to the third-party committee investigation report, extraordinary losses are recorded. Includes investigative costs and past-year correction costs, with impairment and cancellation losses planned as well.","jir_og_image_url":"\/assets\/og\/company-general_ir.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-115324","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n