A disclaimer of conclusion was issued for the interim review of the interim consolidated reporting period. Due to delays in verification procedures related to GPU-related transactions and incomplete accounting reconciliations such as determination of consolidation scope, identification of related parties, valuation of subsidiaries and goodwill, treatment of software, inventory and investment securities, there is a possibility that the impact will extend to prior fiscal years. The company indicates potential delays in filing amended reports and the possibility of future corrections.<\/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":"4395","jir_company_name":"Accrete Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4395-20261113-02.pdf","jir_short_summary":"A disclaimer of conclusion was issued for the interim review of the interim consolidated reporting period. Due to delays in verification procedures related to GPU-related transactions and incomplete accounting reconciliations such as determination of consolidation scope, identification of related parties, valuation of subsidiaries and goodwill, treatment of software, inventory and investment securities, there is a possibility that the impact will extend to prior fiscal years. The company indicates potential delays in filing amended reports and the possibility of future corrections.","jir_summary":"### Overview and Conclusion\nAccrete Inc. received a disclaimer of conclusion on the interim review of the interim consolidated financial statements for the fiscal year ending December 2026. The company explains that multiple accounting reconciliations remain incomplete \u2014 including delays in procedures to confirm the substance of GPU-related transactions, determination of consolidation scope, identification of related parties, valuation of customer-related assets, goodwill valuation, and accounting for software, inventory and investment securities. There is a possibility that these issues may affect prior fiscal years, and the amount of impact is expected to be determined depending on the submission of amended reports and the completion of audits.\n\n### Future Actions and Impact on Investors\nThe company states it takes the disclaimer of conclusion seriously and will proceed with resolving the accounting treatments. Depending on the audit results by Ks Lab. for the fiscal year ending December 2025, the company may amend prior period financial summaries. Investors should note the potential for material effects on opening balances, comparative information and period attribution, and closely monitor future disclosures and whether any corrections and their amounts are made.","jir_financial_highlights":"GPU-related transactions: Unknown (Unknown)\nDetermination of consolidation scope and identification of related parties: Unknown (Unknown)\nValuation of customer-related assets of VietGuys J.S.C. \/ Revenue recognition for top-up transactions: Unknown (Unknown)","jir_category":"","jir_hashtags":"#Accrete, #Disclosure, #AccountingReconciliations, #DisclaimerOfConclusionOnInterimReview","jir_key_figures":"Status of recognition and consideration of GPU-related transactions: Unknown\nDetermination of consolidation scope and identification of related parties: Unknown\nValuation of VGS customer-related assets and revenue recognition for top-up transactions: Unknown","jir_meta_title":"Accrete Inc. \u2014 Disclaimer of Conclusion on Interim Consolidated Review | Fiscal Year Ending December 2026","jir_meta_description":"Accrete Inc. disclosed a disclaimer of conclusion on its interim review. Accounting reconciliations for GPU-related transactions, consolidation scope, related party identification and subsidiary valuations remain incomplete, with possible corrections to prior periods.","jir_og_title":"Accrete Inc. \u2014 Notice of Disclaimer of Conclusion on Interim Review","jir_og_description":"Accrete Inc. announced a disclaimer of conclusion on its interim review due to delays verifying GPU-related transactions and finalizing consolidation scope. Investors should be aware of possible future corrections.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59243,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-153235","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n