The company received a disclaimer of conclusion on the interim consolidated financial statements from the interim review. Significant uncertainty about the going concern assumption and tight liquidity were identified, and the auditor was unable to obtain sufficient appropriate evidence partly due to consideration of issuing new shares. 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Significant uncertainty about the going concern assumption and tight liquidity were identified, and the auditor was unable to obtain sufficient appropriate evidence partly due to consideration of issuing new shares. The company will pursue liquidity improvement and strengthening of its financial base.","jir_summary":"### Key Points\nkaihan co.,Ltd. received a report that the auditor will not express a conclusion on the interim review of the interim consolidated financial statements for the half-year report for the fiscal year ending March 2027. The background includes identification of significant uncertainty regarding the going concern assumption and tight liquidity, and difficulty for the auditor to obtain sufficient appropriate audit evidence for the preparation of the financial statements.\n\n### Future Response and Impact\nThe company will work to improve liquidity and strengthen its financial base and will continue discussions regarding issuance of new shares. It will coordinate with the audit firm to obtain appropriate evidence and promptly disclose any additional information as it becomes available.","jir_financial_highlights":"Interim Consolidated Financial Statements: Disclaimer of Conclusion (Reasons for disclaimer present)\nLiquidity: Tight (Significant uncertainty regarding going concern assumption)\nIssuance of New Shares: Under Consideration (Difficult due to depressed share price; discussions with stakeholders ongoing)","jir_category":"","jir_hashtags":"#kaihanCoLtd, #DisclosureUpdate, #Liquidity","jir_key_figures":"Disclaimer of Conclusion (Interim Consolidated Financial Statements)\nSeizure of delinquent social insurance premiums of approx. 41 million yen (material subsequent event)\nDifficulty in exercising stock acquisition rights and consideration of issuing new shares","jir_meta_title":"kaihan co.,Ltd. \u2014 Notice of Auditor's Disclaimer of Conclusion on Interim Review\uff5cNovember 2026","jir_meta_description":"kaihan co.,Ltd. received an auditor's disclaimer of conclusion on the interim consolidated financial statements in the half-year report for the fiscal year ending March 2027. Significant uncertainty about the going concern assumption was identified; the company will pursue liquidity improvement and consider issuing new shares.","jir_og_title":"kaihan co.,Ltd.\uff5cNotice of Auditor's Disclaimer of Conclusion on Interim Review","jir_og_description":"kaihan co.,Ltd. received an auditor's disclaimer of conclusion on the interim review of its interim consolidated financial statements for the half-year report. Tight liquidity and consideration of issuing new shares will be key focus areas going forward.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57441,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-153206","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n