distributes Pre- zinc structural steel pipe under the Company’s brand “ZIGA” and electrical conduit under the Company’ s brand “DAIWA”. They are innovative substitute products for hot-dip galvanized product or
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
support project in the first quarter of 2019 is more difficult and varied than the previous year which effected higher cost than the first quarter of 2018 6. Cost of goods sold (E-Commerce) Cost of goods
was more difficult and varied than the previous year which effected higher cost. Therefore, the proportion of cost decreasing is less than the proportion of revenue decreasing. 6. Cost of goods sold
for equity crowdfunding. Furthermore, in the case of ICOs, imposing the aggregate limit would not be an effective investor protection mechanism. This is because it would be very difficult to enforce and
new clients in the COVID- 19 situation is quite difficult. The managements and team brainstorm for strategy how to propose work that is suitable for the COVID-19 situation as the alternatives to the
that are difficult to detect. For example, (1) fraudulent transactions through a subsidiary located overseas that has obscure business objectives and is hard to inspect, (2) trading transactions and
- zinc structural steel pipe under the Company’s brand “ZIGA” and electrical conduit under the Company’ s brand “DAIWA”. They are innovative substitute products for hot-dip galvanized product or painted
the day before or of 1 hour before the occurrence of emergency incidents, as the case may be. In addition, there should be provided an approach on provision or preparation of substitute data in
case may be. In addition, there should be provided an approach on provision or preparation of substitute data in replacement of lost important data. 3 4.3 If companies have used a service from a service