Koa Corporation corrects six-month financial results for September 2025

Koa Corporation announced a partial correction to its "Summary of Consolidated Financial Results for the Six Months Ended September 30, 2025 (Based on Japanese GAAP)," initially disclosed on October 23, 2025. The company identified an error in the semi-annual consolidated statements of income, necessitating a revision of certain items.

The corrections specifically impact several categories within selling, general and administrative expenses for the six months ended September 30, 2025. Notably, "Salaries and allowances" were revised from JPY 2,327 million to JPY 3,171 million, and "Provision for bonuses" was corrected from JPY 1,464 million to JPY 620 million. Other items, including sales commissions (JPY 515 million), packing and transportation costs (JPY 324 million), and "Other" (JPY 4,257 million), remained unchanged.

Despite these individual item corrections, the total selling, general and administrative expenses for the period ended September 30, 2025, remain JPY 8,890 million. The company confirmed that the figures for the six months ended September 30, 2024, are unchanged.