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The impact is limited to specific accounts but is considered significant. The company states it will respond appropriately going forward.","jir_summary":"### Overview\nAsahi Diamond Industrial Co., Ltd. announced that it received an interim review report with a qualified conclusion for the interim consolidated financial statements for the fiscal year ending March 2027. The qualified conclusion arose because the company was unable to obtain financial information from its equity-method foreign affiliate, Shinkan Diamond Kogyo Co., Ltd. The period for which information could not be obtained did not include the first quarter consolidated accounting period or the cumulative first quarter consolidated period, and the impact is limited to specific account items such as investment securities and equity-method investment gains\/losses.\n\n### Future responses and impact\nThe audit firm has judged that the impact is limited and does not recognize a material effect on the company's overall financial position, operating results, or cash flows. However, because there are periods for which evidence supporting the qualified conclusion could not be obtained, the company intends to respond appropriately to shareholders and the market.","jir_financial_highlights":"Basis for the qualified conclusion: Unknown (Unknown)\nPeriod covered: Interim consolidated accounting period for the fiscal year ending March 2027 (Unknown)\nAffected accounts: Investment securities and equity-method investment gains\/losses (Unknown)","jir_category":"","jir_hashtags":"#AsahiDiamondIndustrialCoLtd, #InterimConsolidated, #Disclosure","jir_key_figures":"Affected accounts: Investment securities, equity-method investment gains\/losses, etc.\nPeriod covered: Interim consolidated accounting period for the fiscal year ending March 2027\nReview report: Qualified conclusion (received on 2026-11-13)","jir_meta_title":"Asahi Diamond Industrial Co., Ltd. \u2014 Notice on Qualified Conclusion for Interim Consolidated Statements\uff5cNovember 2026","jir_meta_description":"Asahi Diamond Industrial Co., Ltd. announced a qualified conclusion on its interim consolidated financial statements due to inability to obtain information from Shinkan Diamond Kogyo Co., Ltd. The impact is limited to specific accounts and is not considered material overall. The company discloses its planned responses and risk management.","jir_og_title":"Asahi Diamond Industrial Co., Ltd. \u2014 Notice on Qualified Conclusion for Interim Consolidated Statements","jir_og_description":"A qualified conclusion arose in the interim consolidated review due to inability to obtain information from an equity-method affiliate. The effect is limited to specific account items and is not considered material to the overall financial position. The company has disclosed its planned countermeasures.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56826,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-151841","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n