Sun* Inc. (TSE Prime: 4053) told the Tokyo Stock Exchange on August 7 that its results announcement for the quarter to June 2026 will land more than 45 days after quarter-end, rather than on its original schedule. The company also pushed back the August 14 statutory deadline for its half-year securities report covering the six months to June 30.
Both delays trace to the same discovery. Physical cash inspections that Sun* ran from June 2026, followed by an internal audit, turned up cash at consolidated subsidiary Sun Asterisk Vietnam Co., Ltd. that was not recorded on the books. The company is now investigating what happened and what it means for its accounting, legal exposure, and tax position.
Sun's outside auditor told the company that the findings require extra interim review work, and that this review cannot be finished by the statutory deadline. Sun has not set a new date for either the earnings release or the securities filing; it says it will disclose one promptly once the facts are established.
On the numbers, Sun* has offered none. Its August 7 notice says the earnings impact "is under close examination" and that it will disclose further if something material turns up. CEO Taihei Kobayashi and CFO Tomoya Fukutomi signed both notices; neither discloses who found the discrepancy or its size.
For a Tokyo Prime-listed technology group, an unrecorded cash balance at an overseas subsidiary is the kind of finding that keeps auditors, not just accountants, on the case until every unit of currency is traced.