{"id":42914,"date":"2026-04-27T16:55:32","date_gmt":"2026-04-27T07:55:32","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6594-20260427-01_wp_disclosure_update\/"},"modified":"2026-04-27T16:55:32","modified_gmt":"2026-04-27T07:55:32","slug":"6594-20260427-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6594\/ir\/6594-20260427-01_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Publication of the &#8220;Revised Improvement Plan and Status Report&#8221;"},"content":{"rendered":"<p>Nidek Co., Ltd. published the Revised Improvement Plan and Status Report on April 27, 2026. Based on the investigation report by the third-party committee and internal investigations, the impact amount of the prior period financial statement restatements will be disclosed once confirmed.<\/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":"6594","jir_company_name":"Nidek Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/6594-20260427-01.pdf","jir_short_summary":"Nidek Co., Ltd. published the Revised Improvement Plan and Status Report on April 27, 2026. Based on the investigation report by the third-party committee and internal investigations, the impact amount of the prior period financial statement restatements will be disclosed once confirmed.","jir_summary":"### Regarding the Publication of the Revised Improvement Plan and Status Report\nNidek Co., Ltd. revised the Improvement Plan and Status Report submitted on January 28, 2026, and submitted the revised version to the Tokyo Stock Exchange on April 27, 2026. This revision reflects the progress of corrective actions based on the investigation report by the third-party committee and internal investigation findings. The impact amount related to prior period financial statement restatements has not yet been finalized and will be appropriately disclosed once determined.\n\n### Overview of Investigation Results and Impact Amounts\nThe investigation report by the third-party committee and internal investigations revealed suspicions of inappropriate accounting treatment affecting prior consolidated financial statements. The cumulative impact is expected to amount to a negative 160.7 billion yen in net income. Additionally, investigations are ongoing regarding approximately 11.14 billion yen (including interest) of unpaid additional tariffs related to FIR Corporation and other tax issues. These impacts are considered limited, and further corrective measures and ongoing monitoring will be implemented.","jir_financial_highlights":"Cumulative Impact of Prior Period Financial Statement Restatement (Net Income): \u25b2160.7 billion yen (Unknown)\nExpected Additional Tariff Payment Amount (Including Interest): Approximately 11.14 billion yen (Unknown)\nPlanned Additional Tariff Payment Amount: Approximately 1.1 billion yen (Unknown)","jir_category":"","jir_hashtags":"#Nidek, #ImprovementPlan, #InappropriateAccounting, #IR","jir_key_figures":"Cumulative Impact of Prior Period Financial Statement Restatement (Net Income): \u25b2160.7 billion yen\nExpected Unpaid Additional Tariffs Related to FIR Corporation (Including Interest): Approximately 11.14 billion yen\nPlanned Additional Tariff Payment Amount: Approximately 1.1 billion yen","jir_meta_title":"[Nidek] Publication of Revised Improvement Plan | Impact of Prior Period Financial Restatement \u25b2160.7 billion yen","jir_meta_description":"Nidek Co., Ltd. published the Revised Improvement Plan and Status Report on April 27, 2026. Based on the third-party committee's investigation report, the impact of prior period financial restatement is expected to be \u25b2160.7 billion yen, with ongoing response measures.","jir_og_title":"[Nidek] Publication of Revised Improvement Plan | Impact of Prior Period Financial Restatement \u25b2160.7 billion yen","jir_og_description":"Nidek announced the revised improvement plan. The cumulative impact of prior period financial restatements is expected to be \u25b2160.7 billion yen, with ongoing investigations into tax issues.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":6892,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-42914","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Publication of the &quot;Revised Improvement Plan and Status Report&quot; - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-6594\/ir\/6594-20260427-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-6594\/ir\/6594-20260427-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6594\/ir\/6594-20260427-01_wp_disclosure_update\/\",\"name\":\"Notice Regarding Publication of the \\\"Revised Improvement Plan and Status Report\\\" - 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