{"id":135893,"date":"2026-10-29T11:10:18","date_gmt":"2026-10-29T02:10:18","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9368-20261029-03_wp_disclosure_update\/"},"modified":"2026-10-29T11:10:18","modified_gmt":"2026-10-29T02:10:18","slug":"9368-20261029-03_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9368\/ir\/9368-20261029-03_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Submission of Restated Securities Reports for Prior Periods and Corrections to Prior Period Financial Summaries"},"content":{"rendered":"<p>Announced submission of restated securities reports, quarterly reports, and semi-annual reports for prior periods and that corrections were made to prior period financial summaries. The corrections stem from errors in lessor accounting treatment for lease transactions, and the impact amounts on the consolidated financial statements were disclosed.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"9368","jir_company_name":"Kimura Unity Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/9368-20261029-03.pdf","jir_short_summary":"Announced submission of restated securities reports, quarterly reports, and semi-annual reports for prior periods and that corrections were made to prior period financial summaries. The corrections stem from errors in lessor accounting treatment for lease transactions, and the impact amounts on the consolidated financial statements were disclosed.","jir_summary":"### Overview of the Corrections\nThe Company identified errors in the lessor accounting treatment related to historical lease transactions, resulting in an overstatement of lease investment assets and an understatement of leased assets. Accordingly, the Company submitted restatement reports for previously filed securities reports, quarterly reports, and semi-annual reports. The scope covers the consolidated financial results for the relevant periods, and the corrections include items that had not been adjusted in prior years from a materiality standpoint.\n\n### Financial Impact of the Corrections\nFigures in the consolidated financial statements such as net sales, operating income, ordinary income, and net income attributable to owners of parent have been revised following the corrections. Specifically, adjustments and impact amounts are presented for multiple periods from the 51st term through the 55th term. Impact amounts are disclosed for each item, and there are effects on certain total assets and net assets.","jir_financial_highlights":"Full-year net sales: 57,192 million yen (After correction -0.2% (comparisons of prior period figures reflect before\/after correction))\nOperating income: 2,970 million yen (After correction +32 million yen)\nOrdinary income: 3,694 million yen (After correction +24 million yen)\nNet income attributable to owners of parent: 2,256 million yen (After correction +75 million yen)","jir_category":"","jir_hashtags":"#PriorPeriodRestatement, #DisclosureChange","jir_key_figures":"Net sales (full year): 57,192 million yen\nOperating income (full year): 2,970 million yen\nOrdinary income (full year): 4,004 million yen \u2192 After correction 3,694 million yen (Note: listed as the corrected value after confirming the pre-correction figure)\nNet income attributable to owners of parent (full year): 2,256 million yen","jir_meta_title":"Kimura Unity Co., Ltd. \u2014 Notice of Prior Period Restatements | October 2026","jir_meta_description":"Kimura Unity Co., Ltd. has submitted restated securities reports and corrected financial summaries for prior periods. The company discloses corrections to lessor accounting for lease transactions and their impact on consolidated financial statements, summarizing key post-correction indicators and impact amounts.","jir_og_title":"Kimura Unity Co., Ltd. \u2014 Notice of Prior Period Restatements | October 2026","jir_og_description":"Announcement of restatements to securities reports and financial summaries for prior periods. Summarizes the error in lessor accounting for lease transactions and the resulting revisions to financial metrics.","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-135893","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Submission of Restated Securities Reports for Prior Periods and Corrections to Prior Period Financial Summaries - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-9368\/ir\/9368-20261029-03_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9368\/ir\/9368-20261029-03_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9368\/ir\/9368-20261029-03_wp_disclosure_update\/\",\"name\":\"Notice Regarding Submission of Restated Securities Reports for Prior Periods and Corrections to Prior Period Financial Summaries - 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