Following a special investigation committee report, corrections were made to prior-period financial statements due to inappropriate accounting by subsidiary PFH. 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Corrected figures for revenue and profits were disclosed and the amounts of impact were announced.","jir_summary":"### Background and Details of Corrections\nBased on suspicions of inappropriate accounting at consolidated subsidiary PFH and following a special investigation committee, an investigation report was published. In response, the Company amended its securities reports, semi-annual reports, and financial summaries, revising related accounting treatments such as the recoverability assessment of deferred tax assets. The corrections include items that had not previously been disclosed.\n\n### Impact and Future Disclosures\nThe key indicators for the interim, third quarter, and full fiscal year of the fiscal year ending February 2026 after correction have been published. Revenue remained almost flat, but operating income, ordinary income, and net income declined substantially. A correction to the internal control report has been published separately. Future financial reporting should emphasize evaluation of financial soundness taking the correction impacts into account.","jir_financial_highlights":"Revenue: 341,051 million yen (No change of -0.0% before\/after correction (entire period))\nOperating Income: 12,971 million yen (After correction -8.6%)\nOrdinary Income: 12,759 million yen (After correction -7.8%)\nNet Income Attributable to Owners of Parent: 5,953 million yen (After correction approximately -34.0% (YoY figures not provided in materials))","jir_category":"","jir_hashtags":"#ArclandsCorporation, #DisclosureCorrection","jir_key_figures":"Key Figure 1: Fiscal Year ending February 2026 Revenue 341,051 million yen\nKey Figure 2: Fiscal Year ending February 2026 Operating Income 12,971 million yen\nKey Figure 3: Fiscal Year ending February 2026 Net Income Attributable to Owners of Parent 5,953 million yen","jir_meta_title":"Arclands Corporation - Notice of Past Period Financial Statement Corrections | Fiscal Year Ending February 2026","jir_meta_description":"Arclands Corporation has corrected past financial summaries due to inappropriate accounting at subsidiary PFH. Corrected revenue and profit figures and the scope of impact are disclosed. A correction to the internal control report has also been published.","jir_og_title":"Arclands Corporation Notice of Corrections to Past Period Financial Statements","jir_og_description":"Corrections to past-period financials disclosed following inappropriate accounting at subsidiary PFH. Corrected financial figures and impacts are disclosed, with internal control corrections published as well.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9408,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-129815","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n