{
 "as_of": "2026-11-06",
 "cmr": "jp-cm-kg/TSE-GROWTH/4482",
 "fence": "The page is the record's research on the issuer — no analyst, no rating, no view.",
 "markdown": "The page is the record's research on the issuer — no analyst, no rating, no view.\n\n# WILLs Inc. (Growth Market: 4482) — research page\n\nAs of 2026-11-06 · jp-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is WILLs Inc., listed on the Growth Market under ticker 4482. The ISIN is not on the record, and the LEI is not on the record. The security type is Corporate. The segment is not on the record. The sector is 5250 Information & Communication. The jurisdiction is Japan (EDINET domestic filer). The listing status is listed, not halted.\n\n## The disclosure read\n\nThe record holds 10 filings in the window 2025-11-06 to 2026-11-06, across 5 filing days. By type, the record holds 4 ad hoc filings, 4 regulatory filings and 2 results filings. The median gap between filing days is 42.0 days. The latest filing is dated 2026-08-13 and is of type results, which is 85 days before the record date of 2026-11-06. For the Growth Market, the record holds 598 issuers with a median cadence gap of 42 days, a median of 8.0 filings and a median latency of 85.0 days. For the sector 5250 Information & Communication, the record holds 644 issuers with a median cadence gap of 38 days, a median of 8.0 filings and a median latency of 85.0 days. The issuer's filing count of 10 is above both medians of 8.0, and its cadence gap of 42 days is above the sector median of 38 days and equal to the exchange median of 42 days.\n\n## Auditor\n\nThe auditor of record is EY新日本有限責任監査法人. The location of the auditor is not on the record. Auditor changes are not on the record, as the market's record does not carry an auditor lifecycle type map.\n\n## Events and halts\n\nThe record does not carry listing, delisting, name change, domicile change or segment move events for this issuer, as the register has no lifecycle type map yet. The halt flag shows the issuer as listed, not halted.\n\n## Orderability\n\nThe outcome for the client category Qualified Institutional Investors is not determinable, so no signal code is given. The rule states a product scope, and the issuer's class carries no CFI to place on the scope bridge, and no scope object names the class, so the issuer is not shown within the scope. The rule version is acm-68000/jp/suitability-principle-fiea-article-40/r1, and the chapter is as of 2026-11-04.\n\n## Coverage\n\nThe record holds no research houses named on the issuer's investor-relations page, as none was found on the pages read. The count is 0.\n\n## Open research\n\nThe record holds 1 openly published research note, published by Strategy Advisors, Inc. on 2023-09-01.\n\n## Licensed\n\nLicensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.\n\n## As-of depth\n\nThe market's vintage is not sealed. No issuer years are sealed for this issuer. The market's earliest sealed date is not on the record, and the live record began is not on the record.\n\n## Sources\n\n8 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx (identity.exchange)\n- https://disclosure2dl.edinet-fsa.go.jp/searchdocument/codelist/Edinetcode.zip (identity.jurisdiction)\n- https://mcp.jp-cm-kg.ai/events/TSE-GROWTH/4482 (the disclosure lines)\n- https://www.jpx.co.jp/markets/equities/suspended/index.html (the halt flag)\n- https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100XUGF (the auditor)\n- https://mcp.jp-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://www.wills-net.co.jp/pdf/ir/en/Analyst%20Report%20released%20by%20Strategy%20Advisors.pdf (open research)\n- https://mcp.jp-cm-kg.ai/record/TSE-GROWTH/4482 (the record)\n",
 "market": "JP",
 "node": "jp-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [],
   "live_record_began": null,
   "node_history_from": null,
   "node_years_sealed": [],
   "note": "the JP vintage is not sealed; the record is the live record as of 2026-11-06",
   "record_version": 1,
   "sealed": false
  },
  "auditor": {
   "auditor": {
    "read_by": "EDINET XBRL-to-CSV facts (API v2 type=5, 有価証券報告書 docTypeCode 120) — element jpcrp_cor:AuditFirm1Consolidated",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100XUGF",
    "state": "sourced",
    "value": "EY新日本有限責任監査法人"
   },
   "auditor_firm_id": {
    "market": "JP",
    "state": "not_on_record"
   },
   "auditor_location": {
    "market": "JP",
    "state": "not_on_record"
   },
   "changes": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "cmr": "jp-cm-kg/TSE-GROWTH/4482",
  "coverage": {
   "count": 0,
   "houses": [],
   "pages_checked": [],
   "read_by": "Perplexity sonar (search) · page read by this rail",
   "read_date": "2026-11-12",
   "since": null,
   "state": "none_found"
  },
  "disclosure": {
   "against": {
    "exchange": {
     "issuers": 598,
     "median_cadence_gap_days": 42,
     "median_filings": 8,
     "median_latency_days": 85,
     "name": "Growth Market"
    },
    "sector": {
     "issuers": 644,
     "median_cadence_gap_days": 38,
     "median_filings": 8,
     "median_latency_days": 85,
     "name": "5250 Information & Communication"
    }
   },
   "by_type": {
    "ad_hoc": 4,
    "regulatory_filing": 4,
    "results": 2
   },
   "cadence_median_gap_days": 42,
   "filing_days": 5,
   "filings": 10,
   "latency_days": 85,
   "latest": [
    {
     "category": "半期報告書 (half-year report)",
     "date": "2026-08-13",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YW9U",
     "title": "半期報告書－第23期(2026/01/01－2026/12/31)",
     "type": "results"
    },
    {
     "category": "臨時報告書 (extraordinary report)",
     "date": "2026-08-13",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YW9N",
     "title": "臨時報告書",
     "type": "ad_hoc"
    },
    {
     "category": "135",
     "date": "2026-08-13",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YW9I",
     "title": "確認書",
     "type": "regulatory_filing"
    },
    {
     "category": "臨時報告書 (extraordinary report)",
     "date": "2026-05-15",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Y4F0",
     "title": "臨時報告書",
     "type": "ad_hoc"
    },
    {
     "category": "臨時報告書 (extraordinary report)",
     "date": "2026-03-30",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100XVAG",
     "title": "臨時報告書",
     "type": "ad_hoc"
    }
   ],
   "latest_filing_date": "2026-08-13",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.jp-cm-kg.ai/events/TSE-GROWTH/4482",
   "window": {
    "from": "2025-11-06",
    "to": "2026-11-06"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "Growth Market"
   },
   "isin": {
    "market": "JP",
    "reason": "no LEI, so no GLEIF ISIN route",
    "state": "not_on_record"
   },
   "jurisdiction": {
    "read_by": "EDINET code list (Edinetcode.zip, filer master with corporate number) (提出者種別)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/codelist/Edinetcode.zip",
    "state": "sourced",
    "value": "Japan (EDINET domestic filer)"
   },
   "lei": {
    "market": "JP",
    "reason": "no GLEIF record registered as 0110-01-056678 (RA000412)",
    "state": "not_on_record"
   },
   "name": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "WILLs Inc."
   },
   "sector": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English) (33-sector classification)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "5250 Information & Communication"
   },
   "security_type": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "Corporate"
   },
   "segment": {
    "market": "JP",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "4482"
   },
   "website": {
    "market": "JP",
    "state": "not_on_record"
   }
  },
  "licensed": {
   "columns": [
    "licensor",
    "entitlement",
    "title",
    "date",
    "source"
   ],
   "rows": [],
   "rule": "A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded."
  },
  "lifecycle": {
   "delisting": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "domicile_change": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "listing": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "name_change": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "segment_move": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "market": "JP",
  "node": "jp-cm-kg",
  "numbers_hash": "sha256:f10cc5128044dcab9c0e2b6d5e4cdce890c729e325fea324c342d19d08556e08",
  "open_research": {
   "read_date": "2026-11-12",
   "rows": [
    {
     "date": "2023-09-01",
     "kind": "issuer-sponsored",
     "publisher": "Strategy Advisors, Inc.",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.wills-net.co.jp/pdf/ir/en/Analyst%20Report%20released%20by%20Strategy%20Advisors.pdf",
     "state": "sourced",
     "title": "WILLs Inc. Company Report: “Premium Benefit Club” and “IR-navi” which digitally connect companies and investors, jointly drive growth"
    }
   ],
   "state": "found"
  },
  "orderability": {
   "chapter_as_of": "2026-11-04",
   "client_categories": [
    "Qualified Institutional Investors"
   ],
   "outcomes": {
    "Qualified Institutional Investors": {
     "determinable": false,
     "reason": "the rule states a product scope; the subject's class carries no CFI to place on the scope bridge, and no scope object names the class: the subject is not shown within the scope",
     "signal": null
    }
   },
   "read": {
    "basis": "one live read per instrument class, halt state and client category on this market; this issuer's group",
    "chapter": "https://mcp.jp-cm-kg.ai/book/aio.json",
    "door": "https://mcp.jp-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "rule_version": "acm-68000/jp/suitability-principle-fiea-article-40/r1",
   "section": "jp.aio.v6"
  },
  "record": {
   "as_of": "2026-11-06",
   "url": "https://mcp.jp-cm-kg.ai/record/TSE-GROWTH/4482",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-08",
   "source": "https://www.jpx.co.jp/markets/equities/suspended/index.html",
   "value": "listed, not halted"
  }
 },
 "numbers_hash": "sha256:f10cc5128044dcab9c0e2b6d5e4cdce890c729e325fea324c342d19d08556e08",
 "path": "/jp/TSE-GROWTH/4482",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is WILLs Inc., listed on the Growth Market under ticker 4482. The ISIN is not on the record, and the LEI is not on the record. The security type is Corporate. The segment is not on the record. The sector is 5250 Information & Communication. The jurisdiction is Japan (EDINET domestic filer). The listing status is listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 10 filings in the window 2025-11-06 to 2026-11-06, across 5 filing days. By type, the record holds 4 ad hoc filings, 4 regulatory filings and 2 results filings. The median gap between filing days is 42.0 days. The latest filing is dated 2026-08-13 and is of type results, which is 85 days before the record date of 2026-11-06. For the Growth Market, the record holds 598 issuers with a median cadence gap of 42 days, a median of 8.0 filings and a median latency of 85.0 days. For the sector 5250 Information & Communication, the record holds 644 issuers with a median cadence gap of 38 days, a median of 8.0 filings and a median latency of 85.0 days. The issuer's filing count of 10 is above both medians of 8.0, and its cadence gap of 42 days is above the sector median of 38 days and equal to the exchange median of 42 days.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is EY新日本有限責任監査法人. The location of the auditor is not on the record. Auditor changes are not on the record, as the market's record does not carry an auditor lifecycle type map.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "The record does not carry listing, delisting, name change, domicile change or segment move events for this issuer, as the register has no lifecycle type map yet. The halt flag shows the issuer as listed, not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "The outcome for the client category Qualified Institutional Investors is not determinable, so no signal code is given. The rule states a product scope, and the issuer's class carries no CFI to place on the scope bridge, and no scope object names the class, so the issuer is not shown within the scope. The rule version is acm-68000/jp/suitability-principle-fiea-article-40/r1, and the chapter is as of 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "The record holds no research houses named on the issuer's investor-relations page, as none was found on the pages read. The count is 0.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "The record holds 1 openly published research note, published by Strategy Advisors, Inc. on 2023-09-01.",
   "title": "Open research"
  },
  {
   "id": "licensed",
   "text": "Licensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.",
   "title": "Licensed"
  },
  {
   "id": "depth",
   "text": "The market's vintage is not sealed. No issuer years are sealed for this issuer. The market's earliest sealed date is not on the record, and the live record began is not on the record.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "8 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
  {
   "for": "identity.exchange",
   "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx"
  },
  {
   "for": "identity.jurisdiction",
   "source": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/codelist/Edinetcode.zip"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.jp-cm-kg.ai/events/TSE-GROWTH/4482"
  },
  {
   "for": "the halt flag",
   "source": "https://www.jpx.co.jp/markets/equities/suspended/index.html"
  },
  {
   "for": "the auditor",
   "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100XUGF"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.jp-cm-kg.ai/book/aio.json"
  },
  {
   "for": "open research",
   "source": "https://www.wills-net.co.jp/pdf/ir/en/Analyst%20Report%20released%20by%20Strategy%20Advisors.pdf"
  },
  {
   "for": "the record",
   "source": "https://mcp.jp-cm-kg.ai/record/TSE-GROWTH/4482"
  }
 ],
 "title": "WILLs Inc. (4482) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}