Correction of partial errors in the third quarter financial summary for the fiscal year ending March 2026. Total assets were revised to JPY 130.808 billion, and the equity ratio to 83.6%. Errors related to the recognition of assets and liabilities related to retirement benefits were rectified.<\/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":"6454","jir_company_name":"Max Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/6454-20260325-08.pdf","jir_short_summary":"Correction of partial errors in the third quarter financial summary for the fiscal year ending March 2026. Total assets were revised to JPY 130.808 billion, and the equity ratio to 83.6%. Errors related to the recognition of assets and liabilities related to retirement benefits were rectified.","jir_summary":"### Reason and Details of Correction\nMax Co., Ltd. corrected the recognition of retirement benefit liabilities and pension assets related to the defined benefit pension plan in the third quarter financial summary for the fiscal year ending March 2026. As a result, total assets increased from JPY 128,008 million to JPY 130,808 million, and the equity ratio was revised from 85.4% to 83.6%. Retirement benefit assets are included under the \"Other\" category in investment and other assets, while liabilities are recorded as liabilities related to retirement benefits. There are no changes to the consolidated income statement and comprehensive income statement.\n\n### Analysis of Financial Position and Cash Flows\nFollowing the correction, the consolidated financial position for the third quarter shows total assets of JPY 130,808 million, net assets of JPY 109,465 million, and an equity ratio of 83.6%. The asset increase is mainly due to growth in investment securities and tangible fixed assets. Liabilities increased due to factors including accounts payable. Cash flows from operating activities increased by JPY 11,429 million, and there was a change of JPY 1,271 million in assets related to retirement benefits. Situations regarding cash flows from investing and financing activities are also described.","jir_financial_highlights":"Total Assets: JPY 130,808 million (Increase from JPY 128,008 million before correction)\nEquity Ratio: 83.6% (Decrease from 85.4% before correction)\n\"Other\" in Investment and Other Assets: JPY 4,811 million (Increase from JPY 2,010 million before correction)\nLiabilities Related to Retirement Benefits: JPY 4,288 million (Increase from JPY 1,488 million before correction)\nIncrease\/decrease in Assets Related to Retirement Benefits: \u25b3JPY 1,271 million (Unknown before correction)\nIncrease\/decrease in Liabilities Related to Retirement Benefits: \u25b3JPY 65 million (Decrease from \u25b3JPY 1,336 million before correction)","jir_category":"","jir_hashtags":"#MaxCoLtd, #DisclosureCorrection, #JapaneseStocks","jir_key_figures":"Total Assets: JPY 130,808 million (After correction)\nEquity Ratio: 83.6% (After correction)\nLiabilities Related to Retirement Benefits: JPY 4,288 million (After correction)","jir_meta_title":"Max Co., Ltd. Correction to Financial Summary for 3Q FY March 2026: Total Assets Revised to JPY 130.8 Billion","jir_meta_description":"Max Co., Ltd. corrects partial errors in the third quarter financial summary for the fiscal year ending March 2026. Total assets revised to JPY 130.808 billion, equity ratio adjusted to 83.6%, and errors in retirement benefit assets and liabilities recognition rectified.","jir_og_title":"Notice of Correction to Max Co., Ltd. Third Quarter Financial Summary","jir_og_description":"Announcement of partial correction to the third quarter financial summary for fiscal year ending March 2026. Total assets adjusted to JPY 130.8 billion; equity ratio revised to 83.6%.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":8164,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-36471","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n