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It was discovered that consolidated net assets changes including subsidiaries of equity-method affiliates were understated due to incorrect calculation, and this was determined to be a material deficiency in financial reporting. The corrections cover fiscal years 2021\u20132025. The company plans to strengthen internal control going forward.","jir_summary":"### Background and Overview of the Deficiency\nThe Company submitted correction reports to the Kanto Local Finance Bureau after identifying a material deficiency in prior-year internal control reports. The affected internal control reports cover fiscal years 2021 through 2025. The cause was that the financial figures of equity-method affiliates were calculated based on changes in standalone net assets rather than changes in consolidated net assets, resulting in prolonged understatement. This stemmed from practices carried over from the pre-IFRS era and was identified as a deficiency in the design and operation of internal control.\n\n### Impact and Remediation Policy\nThis deficiency was judged to have a material impact on financial reporting, and the Company intends to restate the affected internal control reports retroactively. Remediation has not yet been completed; the Company will strengthen internal controls over the financial reporting process to restore reliability. Tax and disclosure corrections have been reflected in amendment reports to the annual securities report.","jir_financial_highlights":"Amount of equity-method investment income based on changes in consolidated net assets and the amount of investments accounted for by the equity method: Unknown (Unknown)\nPeriod of internal control reports subject to correction: 2021-01-01\uff5e2021-12-31, 2022-01-01\uff5e2022-12-31, 2023-01-01\uff5e2023-12-31, 2024-01-01\uff5e2024-12-31, 2025-01-01\uff5e2025-12-31 (Correction report submission date: 2026-09-30)\nAudit opinion: Unqualified opinion (Post-correction)","jir_category":"","jir_hashtags":"#Nabtesco, #DisclosureUpdate, #CorrectionOfInternalControlOverFinancialReporting","jir_key_figures":"Number of years subject to correction: 2021-01-01\uff5e2025-12-31\nCorrection report submission date: 2026-09-30\nAudit report: Unqualified opinion","jir_meta_title":"Nabtesco Corporation \u2014 Correction Report on Internal Control Material Deficiency | Strengthening Financial Reporting Processes","jir_meta_description":"Nabtesco Corporation submitted correction reports to the Kanto Local Finance Bureau for prior-year internal control reports. The company will correct calculation errors related to equity-method affiliates in consolidated accounting and work to enhance the reliability of financial reporting. The audit opinion is unqualified. Overview and next steps explained.","jir_og_title":"Nabtesco Corporation \u2014 Notice of Correction Report on Internal Control | Enhancing Financial Reporting Reliability","jir_og_description":"Nabtesco Corporation submitted correction reports for a material deficiency in prior-year internal control reports caused by miscalculation related to equity-method affiliates. The company discloses its correction policy and future measures.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7930,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-125461","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n