Abalance has pushed both its third-quarter and full-year earnings disclosures for the year ended March 2026 from late June to late August, and is considering asking for a 62-day extension to submit its annual securities report. The company says it expects to receive an investigation committee report on June 30, publish it in early July, and only then begin the work of assessing whether the findings change its financial statements.
The timetable now looks like this:
| Date or window | Item | Disclosed status |
|---|---|---|
| Late June 2026 | Third-quarter and full-year results for the year ended March 2026 | Original timing, now delayed |
| June 30, 2026 | Investigation committee report | Company expects to receive it |
| Early July 2026 | Investigation report publication | Company plans public disclosure around then |
| Late August 2026 | Delayed results and any needed corrections to past reports | Company says disclosures are postponed to then |
| August 31, 2026 | Annual securities report submission | Company says submission could be possible by then if it seeks a 62-day extension |
| Late August 2026 | Estimated US solar-shipment loss amount | Company says the ¥3bn to ¥5bn impact should be fixed around then |
The scope is awkwardly long-lived. Abalance says the review is centred on Abit Co., Ltd., a former consolidated subsidiary that merged into the parent on March 31, 2025, and covers the period when Abit was within the group from October 2019 to March 2025. Investigators are specifically examining accounting treatment and the substance of transactions, including what the company calls suspicious transactions in the years ended June 2019 and June 2020, and whether similar deals existed.
That matters because June 30 is not the finish line. After the report arrives, Abalance says it must analyse the findings, assess any effect on its financial statements and then hand that work to its auditor for additional procedures before current numbers can be finalised. If corrections to prior filings are needed, the company says it may also have to prepare corrected past consolidated financial statements and securities reports, which is why late August has become the target for both the delayed results and any related corrections to past disclosures. Abalance adds that the impact on the year ended March 2026 is still unknown, and that if it concludes prior-year corrections are unnecessary it will submit the securities report without waiting out the full extension period.
A same-day update on US-bound solar panels adds a separate late August number to watch. The company said US Customs and Border Protection had not allowed three shipments of panels made by Vietnam Sunergy Joint Stock Company, or VSUN, into the United States under the Uyghur Forced Labor Prevention Act because it said sufficient evidence for an exception had not been confirmed. One shipment has since cleared review and customer sales are already progressing, while two shipments remain under review. Abalance estimates the loss from that matter at about ¥3bn to ¥5bn, with the final amount now due to be fixed around late August because the results timetable has slipped.
For investors, the practical read-through is simple enough. June 30 is when the investigation report is due, early July is when Abalance says it plans to publish it, late August is when both the delayed results and any needed corrections may surface, and August 31 is the company's filing target if it does pursue the 62-day extension. Until then, two questions stay open: whether the Abit review forces retrospective corrections, and how much of the separate US customs issue ends up hitting the accounts.