{
 "as_of": "2026-11-06",
 "cmr": "jp-cm-kg/TSE-STANDARD/8920",
 "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# TOSHO CO.,LTD. (Standard Market: 8920) — research page\n\nAs of 2026-11-06 · jp-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is TOSHO CO.,LTD., listed on the Standard Market of the Japanese exchange under ticker 8920. The ISIN is not on the record and the LEI is not on the record. The security type is Corporate and the segment is not on the record. The sector is 9050 Services and the jurisdiction is Japan (EDINET domestic filer). The listing status is listed, not halted.\n\n## The disclosure read\n\nThe record holds 14 filings across 10 filing days in the window 2025-11-06 to 2026-11-06. By type, the record holds 1 ad hoc filing, 8 corporate news filings, 3 regulatory filings and 2 results filings. The median gap between filing days is 28 days. The latest filing is dated 2026-08-03 and is a corporate news filing, 95 days before the record date 2026-11-06. The Standard Market median is 7 filings, a median cadence gap of 67.5 days and a median latency of 107 days across 1559 issuers. The 9050 Services sector median is 8 filings, a median cadence gap of 44.5 days and a median latency of 84 days across 579 issuers.\n\n## Auditor\n\nThe auditor of record is 監査法人東海会計社. Its location is not on the record. Auditor changes are not on the record, as this register has no lifecycle type map yet.\n\n## Events and halts\n\nListing, delisting, name change, domicile change and segment move are not on the record, as this register has no lifecycle type map yet. The index does not carry a type for these lines. The halt flag shows listed, 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 record carries no instrument class to place within it. The rule version is acm-68000/jp/suitability-principle-fiea-article-40/r1, with chapter as-of date 2026-11-04.\n\n## Coverage\n\nNo research houses were found on the investor-relations pages read. The count is 0.\n\n## Open research\n\nFour openly published research notes are on the record. MITA SECURITIES Co., Ltd. published notes dated 2022-04-25, 2021-07-30 and 2021-05-07. Walden Research Japan published a note dated 2011-04-08.\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, and no issuer years are sealed. The market's earliest sealed date is not on the record and the live record began date is not on the record.\n\n## Sources\n\n11 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-STANDARD/8920 (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?S100YI5M (the auditor)\n- https://mcp.jp-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mitasec.com/mita_cms/wp-content/uploads/2022/04/8920_Tosho_20220425_Update_eng.pdf (open research)\n- https://mitasec.com/mita_cms/wp-content/uploads/2021/07/8920_Tosho_20210730_Update_eng.pdf (open research)\n- https://mitasec.com/mita_cms/wp-content/uploads/2021/05/8920_Tosho_20210507_Update_eng.pdf (open research)\n- https://www.walden.co.jp/pdf/8920_tosho_english.pdf (open research)\n- https://mcp.jp-cm-kg.ai/record/TSE-STANDARD/8920 (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?S100YI5M",
    "state": "sourced",
    "value": "監査法人東海会計社"
   },
   "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-STANDARD/8920",
  "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": 1559,
     "median_cadence_gap_days": 67.5,
     "median_filings": 7,
     "median_latency_days": 107,
     "name": "Standard Market"
    },
    "sector": {
     "issuers": 579,
     "median_cadence_gap_days": 44.5,
     "median_filings": 8,
     "median_latency_days": 84,
     "name": "9050 Services"
    }
   },
   "by_type": {
    "ad_hoc": 1,
    "corporate_news": 8,
    "regulatory_filing": 3,
    "results": 2
   },
   "cadence_median_gap_days": 28,
   "filing_days": 10,
   "filings": 14,
   "latency_days": 95,
   "latest": [
    {
     "category": "自己株券買付状況報告書 (share buy-back status report)",
     "date": "2026-08-03",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YTO4",
     "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": "2026-07-14",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YQI4",
     "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": "2026-06-29",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YN5E",
     "title": "臨時報告書",
     "type": "ad_hoc"
    },
    {
     "category": "235",
     "date": "2026-06-24",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YIE2",
     "title": "内部統制報告書－第48期(2025/04/01－2026/03/31)",
     "type": "regulatory_filing"
    },
    {
     "category": "135",
     "date": "2026-06-24",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YIDX",
     "title": "確認書",
     "type": "regulatory_filing"
    }
   ],
   "latest_filing_date": "2026-08-03",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.jp-cm-kg.ai/events/TSE-STANDARD/8920",
   "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": "Standard 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 1803-01-013169 (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": "TOSHO CO.,LTD."
   },
   "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": "9050 Services"
   },
   "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": "8920"
   },
   "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:a34e0ea22f09c52d6f9e8e244ae47309f14a9a390b2d9620d2b531db3ff7bdae",
  "open_research": {
   "read_date": "2026-11-12",
   "rows": [
    {
     "date": "2022-04-25",
     "kind": "independent",
     "publisher": "MITA SECURITIES Co., Ltd.",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://mitasec.com/mita_cms/wp-content/uploads/2022/04/8920_Tosho_20220425_Update_eng.pdf",
     "state": "sourced",
     "title": "Acquires large-scale commercial facility in Suzuka. Warehousing for Tosho REIT"
    },
    {
     "date": "2021-07-30",
     "kind": "independent",
     "publisher": "MITA SECURITIES Co., Ltd.",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://mitasec.com/mita_cms/wp-content/uploads/2021/07/8920_Tosho_20210730_Update_eng.pdf",
     "state": "sourced",
     "title": "Achieved YoY & QoQ increase in sales and profit"
    },
    {
     "date": "2021-05-07",
     "kind": "independent",
     "publisher": "MITA SECURITIES Co., Ltd.",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://mitasec.com/mita_cms/wp-content/uploads/2021/05/8920_Tosho_20210507_Update_eng.pdf",
     "state": "sourced",
     "title": "No surprises for FY3/21 results"
    },
    {
     "date": "2011-04-08",
     "kind": "independent",
     "publisher": "Walden Research Japan",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.walden.co.jp/pdf/8920_tosho_english.pdf",
     "state": "sourced",
     "title": "Tosho (8920)"
    }
   ],
   "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 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-STANDARD/8920",
   "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:a34e0ea22f09c52d6f9e8e244ae47309f14a9a390b2d9620d2b531db3ff7bdae",
 "path": "/jp/TSE-STANDARD/8920",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is TOSHO CO.,LTD., listed on the Standard Market of the Japanese exchange under ticker 8920. The ISIN is not on the record and the LEI is not on the record. The security type is Corporate and the segment is not on the record. The sector is 9050 Services and the jurisdiction is Japan (EDINET domestic filer). The listing status is listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 14 filings across 10 filing days in the window 2025-11-06 to 2026-11-06. By type, the record holds 1 ad hoc filing, 8 corporate news filings, 3 regulatory filings and 2 results filings. The median gap between filing days is 28 days. The latest filing is dated 2026-08-03 and is a corporate news filing, 95 days before the record date 2026-11-06. The Standard Market median is 7 filings, a median cadence gap of 67.5 days and a median latency of 107 days across 1559 issuers. The 9050 Services sector median is 8 filings, a median cadence gap of 44.5 days and a median latency of 84 days across 579 issuers.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is 監査法人東海会計社. Its location is not on the record. Auditor changes are not on the record, as this register has no lifecycle type map yet.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "Listing, delisting, name change, domicile change and segment move are not on the record, as this register has no lifecycle type map yet. The index does not carry a type for these lines. The halt flag shows listed, 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 record carries no instrument class to place within it. The rule version is acm-68000/jp/suitability-principle-fiea-article-40/r1, with chapter as-of date 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "No research houses were found on the investor-relations pages read. The count is 0.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "Four openly published research notes are on the record. MITA SECURITIES Co., Ltd. published notes dated 2022-04-25, 2021-07-30 and 2021-05-07. Walden Research Japan published a note dated 2011-04-08.",
   "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, and no issuer years are sealed. The market's earliest sealed date is not on the record and the live record began date is not on the record.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "11 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-STANDARD/8920"
  },
  {
   "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?S100YI5M"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.jp-cm-kg.ai/book/aio.json"
  },
  {
   "for": "open research",
   "source": "https://mitasec.com/mita_cms/wp-content/uploads/2022/04/8920_Tosho_20220425_Update_eng.pdf"
  },
  {
   "for": "open research",
   "source": "https://mitasec.com/mita_cms/wp-content/uploads/2021/07/8920_Tosho_20210730_Update_eng.pdf"
  },
  {
   "for": "open research",
   "source": "https://mitasec.com/mita_cms/wp-content/uploads/2021/05/8920_Tosho_20210507_Update_eng.pdf"
  },
  {
   "for": "open research",
   "source": "https://www.walden.co.jp/pdf/8920_tosho_english.pdf"
  },
  {
   "for": "the record",
   "source": "https://mcp.jp-cm-kg.ai/record/TSE-STANDARD/8920"
  }
 ],
 "title": "TOSHO CO.,LTD. (8920) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}