{
 "as_of": "2026-11-06",
 "cmr": "jp-cm-kg/TSE-PRIME/8242",
 "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# H2O RETAILING CORPORATION (Prime Market: 8242) — research page\n\nAs of 2026-11-06 · jp-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is H2O RETAILING CORPORATION, listed on the Prime Market under ticker 8242. Its ISIN is not on the record, and its LEI is not on the record. Its security type is Corporate, its sector is 6100 Retail Trade, and its jurisdiction is Japan (EDINET domestic filer). Its segment is not on the record. Its listing status is listed, not halted.\n\n## The disclosure read\n\nThe record holds 20 filings in the twelve months to 2026-11-06, across 17 filing days. The filings are 4 ad hoc, 11 corporate news, 3 regulatory filing and 2 results. The median gap between filing days is 26.0 days. The latest filing is dated 2026-10-13 and is of type corporate_news, 24 days before the record date. The Prime Market median cadence gap is 29.0 days across 1,557 issuers, and its median latency is 70.0 days. The 6100 Retail Trade sector median cadence gap is 49 days across 342 issuers, and its median latency is 72.5 days. The issuer's median filings count is 20 against an exchange median of 10 and a sector median of 7.0.\n\n## Auditor\n\nThe auditor of record is 有限責任 あずさ監査法人. Its location is not on the record. The auditor changes are not on the record, as this market's register does not yet carry a lifecycle type map.\n\n## Events and halts\n\nThe listing, delisting, name change, domicile change and segment move lines are not on the record, as this register does not yet carry a lifecycle type map. The issuer is not halted.\n\n## Orderability\n\nFor the client category Qualified Institutional Investors, the outcome is not determinable. The rule states a product scope, and the subject's record carries no instrument class to place within it. 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\nNo research houses were found on the issuer's investor-relations page as read.\n\n## Open research\n\nNo openly published research notes were found on the record.\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 vintage of this market is not sealed. No issuer years are sealed, and the market's earliest sealed date and the live record start date are not on the record.\n\n## Sources\n\n7 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-PRIME/8242 (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?S100YDD0 (the auditor)\n- https://mcp.jp-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mcp.jp-cm-kg.ai/record/TSE-PRIME/8242 (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?S100YDD0",
    "state": "sourced",
    "value": "有限責任 あずさ監査法人"
   },
   "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-PRIME/8242",
  "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": 1557,
     "median_cadence_gap_days": 29,
     "median_filings": 10,
     "median_latency_days": 70,
     "name": "Prime Market"
    },
    "sector": {
     "issuers": 342,
     "median_cadence_gap_days": 49,
     "median_filings": 7,
     "median_latency_days": 72.5,
     "name": "6100 Retail Trade"
    }
   },
   "by_type": {
    "ad_hoc": 4,
    "corporate_news": 11,
    "regulatory_filing": 3,
    "results": 2
   },
   "cadence_median_gap_days": 26,
   "filing_days": 17,
   "filings": 20,
   "latency_days": 24,
   "latest": [
    {
     "category": "自己株券買付状況報告書 (share buy-back status report)",
     "date": "2026-10-13",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Z6VT",
     "title": "自己株券買付状況報告書（法２４条の６第１項に基づくもの）",
     "type": "corporate_news"
    },
    {
     "category": "自己株券買付状況報告書 (share buy-back status report)",
     "date": "2026-09-11",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Z14I",
     "title": "自己株券買付状況報告書（法２４条の６第１項に基づくもの）",
     "type": "corporate_news"
    },
    {
     "category": "自己株券買付状況報告書 (share buy-back status report)",
     "date": "2026-08-13",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YTQE",
     "title": "自己株券買付状況報告書（法２４条の６第１項に基づくもの）",
     "type": "corporate_news"
    },
    {
     "category": "自己株券買付状況報告書 (share buy-back status report)",
     "date": "2026-07-13",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YPFP",
     "title": "自己株券買付状況報告書（法２４条の６第１項に基づくもの）",
     "type": "corporate_news"
    },
    {
     "category": "臨時報告書 (extraordinary report)",
     "date": "2026-06-25",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YEI8",
     "title": "臨時報告書",
     "type": "ad_hoc"
    }
   ],
   "latest_filing_date": "2026-10-13",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.jp-cm-kg.ai/events/TSE-PRIME/8242",
   "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": "Prime 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 1200-01-059683 (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": "H2O RETAILING CORPORATION"
   },
   "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": "6100 Retail Trade"
   },
   "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": "8242"
   },
   "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": "sha256:2b0bf370eaaa11ff19fedb9e3c403a48d7730404097be65dc07ccf52a64cee7c",
  "open_research": {
   "read_date": "2026-11-12",
   "rows": [],
   "state": "none_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 and the subject's record carries no instrument class to place within it",
     "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-PRIME/8242",
   "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": "sha256:2b0bf370eaaa11ff19fedb9e3c403a48d7730404097be65dc07ccf52a64cee7c",
 "path": "/jp/TSE-PRIME/8242",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is H2O RETAILING CORPORATION, listed on the Prime Market under ticker 8242. Its ISIN is not on the record, and its LEI is not on the record. Its security type is Corporate, its sector is 6100 Retail Trade, and its jurisdiction is Japan (EDINET domestic filer). Its segment is not on the record. Its listing status is listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 20 filings in the twelve months to 2026-11-06, across 17 filing days. The filings are 4 ad hoc, 11 corporate news, 3 regulatory filing and 2 results. The median gap between filing days is 26.0 days. The latest filing is dated 2026-10-13 and is of type corporate_news, 24 days before the record date. The Prime Market median cadence gap is 29.0 days across 1,557 issuers, and its median latency is 70.0 days. The 6100 Retail Trade sector median cadence gap is 49 days across 342 issuers, and its median latency is 72.5 days. The issuer's median filings count is 20 against an exchange median of 10 and a sector median of 7.0.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is 有限責任 あずさ監査法人. Its location is not on the record. The auditor changes are not on the record, as this market's register does not yet carry a lifecycle type map.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "The listing, delisting, name change, domicile change and segment move lines are not on the record, as this register does not yet carry a lifecycle type map. The issuer is not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "For the client category Qualified Institutional Investors, the outcome is not determinable. The rule states a product scope, and the subject's record carries no instrument class to place within it. 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": "No research houses were found on the issuer's investor-relations page as read.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "No openly published research notes were found on the record.",
   "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 vintage of this market is not sealed. No issuer years are sealed, and the market's earliest sealed date and the live record start date are not on the record.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "7 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-PRIME/8242"
  },
  {
   "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?S100YDD0"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.jp-cm-kg.ai/book/aio.json"
  },
  {
   "for": "the record",
   "source": "https://mcp.jp-cm-kg.ai/record/TSE-PRIME/8242"
  }
 ],
 "title": "H2O RETAILING CORPORATION (8242) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}