Partial correction to the notice on differences in individual performance announced on February 13, 2026. Due to an overstatement of tax expenses and additional recognition of subsidiary stock valuation losses, net income attributable to owners of parent was revised from \u25b31,334 million yen to \u25b31,820 million yen.<\/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,"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":"2160","jir_company_name":"GNI Group Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/2160-20260304-02.pdf","jir_short_summary":"Partial correction to the notice on differences in individual performance announced on February 13, 2026. Due to an overstatement of tax expenses and additional recognition of subsidiary stock valuation losses, net income attributable to owners of parent was revised from \u25b31,334 million yen to \u25b31,820 million yen.","jir_summary":"### Overview of Correction\nIn the \"Notice on Differences in Individual Performance Compared to the Previous Fiscal Year\" published on February 13, 2026, it was found that the tax expenses related to the Controlled Foreign Corporation (CFC) tax regime concerning our wholly-owned consolidated subsidiary GNI Hong Kong Limited were overstated, and the figures were corrected appropriately. Furthermore, after consultation with the auditing firm, the accounting treatment for individual performance under Japanese GAAP was reconsidered, leading to additional recognition of subsidiary stock valuation losses and provisions for doubtful accounts. As a result, net income and other figures for individual performance were revised; however, there is no impact on the consolidated financial results.\n\n### Details and Impact of Correction\nPost-correction individual performance for the fiscal year ending December 2025 shows revenue of 21 million yen (11.7% decrease YoY), operating income of \u25b3662 million yen, ordinary income of \u25b32,333 million yen, and net income attributable to owners of parent of \u25b31,820 million yen. Particularly, ordinary income and net income have worsened compared to the figures before the correction. Net income per share was also revised to \u25b334.71 yen. These corrections impact only individual performance and are eliminated in consolidated results, thus having no effect on consolidated performance.","jir_financial_highlights":"Revenue: 21 million yen (11.7% decrease YoY)\nOperating Income: \u25b3662 million yen (Revised from \u25b3674 million yen before correction)\nOrdinary Income: \u25b32,333 million yen (Worsened from \u25b31,592 million yen before correction)\nNet Income Attributable to Owners of Parent: \u25b31,820 million yen (Worsened from \u25b31,334 million yen before correction)\nNet Income Per Share: \u25b334.71 yen (Worsened from \u25b325.45 yen before correction)","jir_category":"","jir_hashtags":"#GNIGroupCoLtd, #disclosure_update, #JapaneseStocks","jir_key_figures":"Revenue: 21 million yen (11.7% decrease YoY)\nNet Income Attributable to Owners of Parent: \u25b31,820 million yen (previously \u25b31,334 million yen)\nNet Income Per Share: \u25b334.71 yen (previously \u25b325.45 yen)","jir_meta_title":"GNI Group Co., Ltd. Revises Net Income Attributable to Owners of Parent to \u25b31,820 Million Yen in Individual Performance Correction","jir_meta_description":"GNI Group Co., Ltd. announces partial correction to individual performance for the fiscal year ending December 2025. Following correction of overstated tax expenses and additional recognition of subsidiary stock valuation losses, net income attributable to owners of parent was revised to \u25b31,820 million yen. There is no impact on consolidated financial results.","jir_og_title":"GNI Group Notice of Individual Performance Correction (March 4, 2026)","jir_og_description":"Net income attributable to owners of parent has been revised to \u25b31,820 million yen due to partial correction of individual performance. There is no impact on consolidated results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9370,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-33253","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n