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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.
Wintest: Securities Report – Fiscal Year 33 (January 1, 2025 – December 31, 2025)
Wintest --- The fiscal year ending December 2025 will see financial strengthening through strategic valuation losses, laying the groundwork for a V-shaped recovery in the fiscal year ending December 2026.
WinTest <6721> announced its consolidated financial results for the fiscal year ending December 2025 on February 16. Revenue increased by 2.9% from the previous term to 429 million yen, while operating loss amounted to 1.218 billion yen (compared to a loss of 1.083 billion yen in the previous term), ordinary loss reached 1.217 billion yen (compared to a loss of 1.094 billion yen in the previous term), and net loss attributable to parent company shareholders was 1.242 billion yen (compared to a loss of 1.105 billion yen in the previous term). The current term focused on clearing out 'negative legacies' as part of efforts to achieve profitability from fiscal year 2026 onward, including inventory write-downs amounting to approximately 600 million yen.
Wintest and others continue to rank among the leaders, having reached a basic agreement on collaboration in AI server technology with a U.S. company.
Wintest <6721> has ranked among the top (as of 10:15 AM). Following the end of trading on the previous day, the company announced that it had entered into a basic agreement with Supermicro in the U.S., premised on technical collaboration to promote AI server technology. Efforts to accelerate the consideration of AI infrastructure utilization and related AI technologies are underway. The stock price opened higher but faced selling pressure after buy orders were fulfilled amid an overall soft market tone. [Highest trading volume change ratio as of March 19, 10:15 AM] (Comparison with the average trading volume over the past five days).