It was discovered that inadequate accounting treatment occurred due to changes in residual value ratios of vehicle lease transactions in past fiscal years, resulting in incorrect classification between finance leases and operating leases. The company reviewed the effectiveness of internal control and submitted a correction report. Corrective actions include revising checklists and strengthening operations. Impacts have been reflected in the consolidated financial statements. 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The company reviewed the effectiveness of internal control and submitted a correction report. Corrective actions include revising checklists and strengthening operations. Impacts have been reflected in the consolidated financial statements. An unqualified audit opinion is maintained.","jir_summary":"### Material Internal Control Deficiency and Correction\nThe Company found that its internal control over past reporting periods did not include controls to properly identify and assess changes in residual value ratios for vehicle lease transactions, and lacked procedures to re-evaluate the appropriateness of reflecting shifts in the composition between finance leases and operating leases in the financial statements. As a result, it was determined that contracts that should have been accounted for as finance leases were, in multiple fiscal years, incorrectly accounted for as operating leases, and a correction report has been filed.\n\n### Corrective Policies and Impact\nThe evaluation results for the internal control reports subject to correction have been amended as deficiencies, and the Company will implement a comprehensive revision of the accounting policy checklist and strengthen operational procedures based on information collection from business units. By reinforcing internal control over financial reporting, the Company aims to appropriately manage impacts on the financial statements. The effects have already been reflected in the consolidated financial statements and financial statements, and the auditor's report continues to be an unqualified opinion.","jir_financial_highlights":"Unqualified Audit Opinion: Unknown (Unknown)","jir_category":"","jir_hashtags":"#KimuraUnity_NoDisclosureToAvoidSpeculation #InternalControl #FinancialReportCorrection","jir_key_figures":"Correction period: Fiscal Years 51 to 55 internal control reports\nAudit opinion: Unqualified Audit Opinion\nCorrective policy: Comprehensive revision of the accounting policy checklist and strengthening of operations","jir_meta_title":"Kimura Unity Co., Ltd. \u2014 Notice of Correction to Past Internal Controls\uff5cOctober 2026","jir_meta_description":"Announcement of correction to material weaknesses in past internal control reports and efforts to remediate internal control over financial reporting. Describes corrective policies and impacts related to inappropriate classification of vehicle lease accounting and future operational strengthening.","jir_og_title":"Announcement of Correction to Past Internal Controls and Remedial Policies\uff5cOctober 2026","jir_og_description":"Correcting accounting deficiencies caused by changes in residual value ratios of vehicle lease transactions. Details on internal control enhancements and future operational strengthening.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56802,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-135892","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n