Change in the Consolidation Period Due to the Change in the Fiscal Year-End Date of 伊予農産株式会社
First written in FY2023-Q1. 4 of 6 entries say "Restated". Latest entry: FY2024-Q2.
14 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「Also, partly due to the impact of Iyo Nosan Co., Ltd.'s change in its fiscal year-end in the previous consolidated fiscal year, net sales were ¥3,160.875 million, a decrease of ¥135.366 million, or 4.1%, from the same quarter of the previous year.」
The impact of Iyo Nosan's change in its fiscal year-end continued to affect the year-on-year comparison and was reconfirmed as a factor behind the decline in revenue for the second quarter. - FY2024-Q1RestatedAnnual report
「In the previous consolidated fiscal year, the change in 伊予農産株式会社's fiscal year-end resulted in lower sales than in the same period of the previous year.」
The impact of 伊予農産株式会社's fiscal year-end change on year-on-year comparisons continued and was explicitly identified as a factor behind the decline in sales for the current quarter. - FY2023AdvancedAnnual report
「Previously, because the fiscal year-end of 伊予農産株式会社, one of the consolidated subsidiaries, was 31 May, the company used financial statements based on provisional accounts prepared as of 31 August and made necessary adjustments for material transactions occurring between that date and the consolidated fiscal year-end. Beginning in the current consolidated fiscal year, the fiscal year-end was changed to 31 October. Accordingly, for 伊予農産株式会社, the current consolidated fiscal year includes 14 months of profit and loss from 1 September 2022 to 31 October 2023.」
The change in 伊予農産株式会社's fiscal year-end carried through to the full-year consolidated results, which included 14 months of profit and loss from September 2022 to October 2023. - FY2023-Q3RestatedAnnual report
「Accordingly, for 伊予農産株式会社, the cumulative period of the current third quarter includes 11 months of profit and loss from 1 September 2022 to 31 July 2023.」
Following the change in 伊予農産株式会社's fiscal year-end, the cumulative period of the current third quarter includes 11 months from 1 September 2022 to 31 July 2023. - FY2023-Q2RestatedAnnual report
「Accordingly, for 伊予農産株式会社, the cumulative period of the current second quarter includes 8 months of profit and loss from 1 September 2022 to 30 April 2023.」
Following the change in 伊予農産株式会社's fiscal year-end, the cumulative period of the current second quarter includes 8 months from 1 September 2022 to 30 April 2023. - FY2023-Q1First statedAnnual report
「Previously, because the fiscal year-end of 伊予農産株式会社, one of the consolidated subsidiaries, was 31 May, the company used financial statements based on provisional accounts prepared as of 31 August and made necessary adjustments for material transactions occurring between that date and the consolidated fiscal year-end. Beginning in the current first quarter of the consolidated accounting period, the fiscal year-end was changed to 31 October. Accordingly, for 伊予農産株式会社, the cumulative period of the current first quarter includes 5 months of profit and loss from 1 September 2022 to 31 January 2023.」
伊予農産株式会社's fiscal year-end was changed from 31 May to 31 October, and the cumulative period of the current first quarter included 5 months of profit and loss from 1 September 2022 to 31 January 2023.