Material weaknesses in internal control were identified, and it was determined that the effectiveness of the financial reporting process cannot be assessed. Based on the third-party committee’s investigation, multiple accounting irregularities were found and remedial measures to prevent recurrence were announced. 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Based on the third-party committee's investigation, multiple accounting irregularities were found and remedial measures to prevent recurrence were announced. Trade compliance issues related to FIR Co. were also disclosed.","jir_summary":"### Overview of the Matter\nThe Company identified material weaknesses in internal control over financial reporting and confirmed that enterprise-wide internal controls were not functioning effectively. The third-party committee's investigation revealed widespread accounting irregularities, highlighting operational failures of NIAP and weaknesses in the supervisory functions of the Board of Directors and the Audit and Supervisory Committee. In addition, an external expert investigation into trade transactions by FIR Co. found errors in country-of-origin declarations related to exports to the United States. The Company has presented corrective actions and measures to prevent recurrence for these deficiencies.\n\n### Measures to Prevent Recurrence and Future Response\nThe recurrence prevention measures comprehensively list initiatives including corporate culture transformation, enhanced compliance training, clarification of responsibilities, strengthening business planning and budget vs. actual management, ensuring independence of accounting functions, reinforcing the internal audit framework, clarifying accounting policies and ensuring proper application, enhancing the effectiveness of the Board of Directors and the Audit and Supervisory Committee, establishing systems for sharing critical risk information, and recurrence prevention measures related to FIR Co. Progress includes establishing a Culture Transformation Lab, conducting internal training, expanding support for outside directors, reviewing and thoroughly communicating NIAP, and introducing compliance declarations.","jir_financial_highlights":"Disclaimer of Opinion: Disclaimer (Unknown)","jir_category":"","jir_hashtags":"#FinancialControl, #InternalControl, #Disclosure, #RiskManagement","jir_key_figures":"Some personnel actions for officers and employees who were involved in, instructed, or aware of inappropriate accounting treatments have not been fully completed\nAudit opinion: Disclaimer of Opinion\nImplementation status of NIAP review and elimination of exception applications","jir_meta_title":"[Unknown] Disclosure of Deficiencies in Internal Control over Financial Reporting | Fiscal Year Ending March 2026","jir_meta_description":"Notice regarding deficiencies in internal control over financial reporting and a disclaimer of the evaluation result. Summarizes the third-party committee's investigation and measures to prevent recurrence. Also addresses FIR Co.'s trade compliance issues.","jir_og_title":"Notice of Disclosure of Internal Control Deficiencies","jir_og_description":"Announces material weaknesses in internal control over financial reporting and a disclaimer of the evaluation result. Summarizes the full scope of recurrence prevention measures and future responses.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":6892,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-125303","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n