{"id":142282,"date":"2026-11-05T17:34:11","date_gmt":"2026-11-05T08:34:11","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2678-20261105-01_wp_financial_summary\/"},"modified":"2026-11-05T17:34:11","modified_gmt":"2026-11-05T08:34:11","slug":"2678-20261105-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2678\/ir\/2678-20261105-01_wp_financial_summary\/","title":{"rendered":"Notice Regarding LINE Yahoo&#8217;s Earnings Presentation Materials"},"content":{"rendered":"<p>A notice that LINE Yahoo&#8217;s earnings presentation materials included references related to our company and may affect us; clarifies differences in consolidated accounting periods and accounting standards between the two companies. It notes that the figures published by our company and those published by LINE Yahoo do not match.<\/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":"2678","jir_company_name":"ASKUL Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2678-20261105-01.pdf","jir_short_summary":"A notice that LINE Yahoo's earnings presentation materials included references related to our company and may affect us; clarifies differences in consolidated accounting periods and accounting standards between the two companies. It notes that the figures published by our company and those published by LINE Yahoo do not match.","jir_summary":"### Background and Relationship to Disclosures\nThis notice follows the inclusion of descriptions concerning our company in excerpted materials from LINE Yahoo Corporation's earnings presentation for the second quarter of fiscal 2026. It clarifies that the consolidated accounting periods differ between the two companies and that differences in accounting standards (our company follows Japanese GAAP, while LINE Yahoo follows IFRS) mean the published figures do not align.\n\n### Scope of Impact and Future Actions\nBecause the financial figures published by our company may differ from those in LINE Yahoo's materials, investors are advised to refer to each company's individual financial documents when making investment decisions. The notice also states to pay attention to the consistency between pages in the attached materials.","jir_financial_highlights":"Net Sales: Unknown (Unknown)\nEBITDA: Unknown (Unknown)","jir_category":"","jir_hashtags":"#ConsideringShareBuyback, #EarningsInformationCorrectionSupplement, #IRDisclosure","jir_key_figures":"Difference in reporting periods: LINE Yahoo Q2 (2026\/7\/1-2026\/9\/30) vs our fiscal period (2026\/8\/21-2026\/11\/20)\nDifference in accounting standards: LINE Yahoo uses IFRS, our company uses Japanese GAAP\nNote regarding possible definition changes or retrospective adjustments to adjusted EBITDA and similar metrics","jir_meta_title":"ASKUL Corporation: Notice Regarding LINE Yahoo's Earnings Presentation Materials\uff5c2026-11-05","jir_meta_description":"Notice about matters related to ASKUL Corporation contained in LINE Yahoo's earnings presentation materials. Clarifies that published figures may not match due to differences in consolidated periods and accounting standards.","jir_og_title":"Notice Related to LINE: Differences in Earnings Materials and Disclosures","jir_og_description":"Clarifies discrepancies between LINE Yahoo's materials and our published figures. Explains the impact arising from differences in consolidated periods and accounting standards.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":9390,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-142282","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 LINE Yahoo&#039;s Earnings Presentation Materials - 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-2678\/ir\/2678-20261105-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2678\/ir\/2678-20261105-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2678\/ir\/2678-20261105-01_wp_financial_summary\/\",\"name\":\"Notice Regarding LINE Yahoo's Earnings Presentation Materials - 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