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West Holdings (1407) · InitiativeRestated

Change in the Method of Calculating Tax Expenses to Streamline Quarterly Closing Procedures

First written in FY2017-Q1. 15 of 16 entries say "Restated". Latest entry: FY2026-H1.

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ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY2026-H12017: 220172018: 220182019: 320192020: 320202021: 120212022: 020222023: 220232024: 220242025: 020252026: 1
Same theme, other companies
Streamlining Tax Expense Calculations in Quarterly Financial ResultsA theme 98 companies write about · 0 as a headwind · 85 as a tailwind

79 other companies' latest entry also says "Restated".

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Showing 14 of the 98 companies compared. The sentences above are computed from all 98.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「Income tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year including the interim consolidated accounting period, and multiplying interim profit before income taxes by the estimated effective tax rate.」

    年度の見積実効税率を用いて中間期間の税金費用を計算する方法を継続している。
  2. FY2024-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  3. FY2024-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the current first quarter and multiplying pretax quarterly income by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  4. FY2023-Q3RestatedAnnual report

    「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  5. FY2023-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the current first quarter and multiplying pretax quarterly income by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  6. FY2021-Q3RestatedAnnual report

    「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  7. FY2020-Q3RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, to income before income taxes for the consolidated fiscal year including the third quarter of the current consolidated fiscal year, and multiplying quarterly income before income taxes by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  8. FY2020-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  9. FY2020-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the current first quarter and multiplying pretax quarterly income by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  10. FY2019-Q3RestatedAnnual report

    「For tax expenses, we estimate on a reasonable basis the effective tax rate after applying tax-effect accounting to income before income taxes for the consolidated fiscal year that includes the consolidated accounting period for the third quarter under review, and calculate quarterly income taxes by multiplying income before income taxes for the quarter by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  11. FY2019-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  12. FY2019-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the current first quarter and multiplying pretax quarterly income by that estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  13. FY2018-Q2RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate, after applying tax-effect accounting, on pretax income for the consolidated fiscal year that includes the second quarter, and multiplying pretax quarterly income by the estimated effective tax rate.」

    年度の見積実効税率を用いて四半期の税金費用を計算する方法を継続している。
  14. FY2018-Q1RestatedAnnual report

    「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the current first quarter and multiplying pretax quarterly income by that estimated effective tax rate.」

    四半期連結会計期間を含む年度の見積実効税率を用いて税金費用を計算する方法を継続している。
  15. FY2017RestatedAnnual report

    「The company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」

    繰延税金資産の回収可能性に関する適用指針の適用を年度の連結財務諸表でも継続して開示している。
  16. FY2017-Q1First statedAnnual report

    「Previously, tax expenses for the company and its consolidated subsidiaries were generally calculated using the prescribed method. To further streamline our quarterly closing procedures, from the first quarter of the current consolidated fiscal year we changed to a method that reasonably estimates the effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year and calculates quarterly tax expense by multiplying quarterly profit before income taxes by that estimated effective tax rate.」

    Changed the quarterly tax expense calculation method from the first quarter to use an estimated effective tax rate, with the aim of streamlining quarterly closing procedures.
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West Holdings's next results are scheduled for 2026-10-15. Read the earnings preview
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Change in the Method of Calculating Tax Expenses to Streamline Quarterly Closing Procedures | West Holdings Corporation (1407) | Komori