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Wintest: First Quarter Earnings Brief for the Fiscal Year Ending December 2026 (Japanese GAAP, Consolidated)
Wintest Corp 1Q Loss Y182.00M Vs Loss Y176.00M
April 27 [Today's Investment Strategy]
[FISCO Special Selection Stock] [Material Stock] ImageOne <2667> 218 yen (4/24) develops hospital systems such as imaging diagnostic software and software for surveying, civil engineering, and construction. The company, along with abc <8783>, ReYuuJapan <9425>, WinTest <6721>, and FD, announced that they have reached a basic agreement to establish a joint venture aimed at developing and operating an AI-focused high-performance data center in Japan.
One company disclosed, one company postponed = Note regarding the going concern assumption, in the securities reports filed on the 31st.
Among the annual securities reports and semi-annual reports submitted on March 31, only one listed company included a note regarding the going concern assumption due to the presence of events or conditions that raised significant doubts about the continuation of business activities. The entity is as follows: ▽Securities Report <6721> WinTest 2025/12. Additionally, although there were events or conditions that raised significant doubts, the company decided not to include a note as the uncertainties related to the going concern assumption were deemed resolved or mitigated through appropriate corrective measures.
Wintest: Confirmation letter
Audit Review Item 25/12 = Wintest: Valuation of Inventory
Filer: WinTest Co., Ltd. Submission Date and Time: March 31, 2026, 16:20 Document Submitted: Annual Securities Report Fiscal Year: 33rd Term (From January 1, 2025, to December 31, 2025) <Key Audit Matters for Consolidated Financial Statements Count: 1> ▼ Valuation of Inventory <First Two Sentences> As described in the consolidated financial statements notes under “(Critical Accounting Estimates) 1. Valuation of Inventory,” the total inventory as of the end of the current consolidated fiscal year is 545 million.