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Dai-Ichi Cutter Kogyo K.K. (1716) · InitiativeRestated

Change in Asile's Reporting Date

First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.

3entries
2years
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ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2021-Q32020: 120202021: 22021
Same theme, other companies
Adjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting DatesA theme 77 companies write about · 1 as a headwind · 10 as a tailwind

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 77 companies compared. The sentences above are computed from all 77.
Full recordFilings, disclosures and news, newest first
  1. FY2021-Q3RestatedAnnual report

    「For 株式会社アシレ, one of the consolidated subsidiaries whose fiscal year-end was 31 March, the Company had used its financial statements as of that date and made the necessary consolidation adjustments for significant transactions arising between that date and the consolidated fiscal year-end. To provide more appropriate disclosure of the consolidated financial statements, however, the fiscal year-end has been changed to 30 June from the beginning of the consolidated accounting period of the first quarter. As a result of this change, the cumulative third quarter includes a 12-month period from 1 April 2020 to 31 March 2021 as the consolidation period, and the impact of the fiscal year-end change has been adjusted through the quarterly consolidated statement of income.」

    It has been reconfirmed that, following 株式会社アシレ's fiscal year-end change, the cumulative third quarter includes a 12-month consolidation period, and that the impact on results is immaterial.
  2. FY2021-Q2RestatedAnnual report

    「For 株式会社アシレ, one of the consolidated subsidiaries whose fiscal year-end was 31 March, the Company had used its financial statements as of that date and made the necessary consolidation adjustments for significant transactions arising between that date and the consolidated fiscal year-end. To provide more appropriate disclosure of the consolidated financial statements, however, the fiscal year-end has been changed to 30 June from the beginning of the consolidated accounting period of the first quarter. As a result of this change, the cumulative second quarter includes a nine-month period from 1 April 2020 to 31 December 2020 as the consolidation period, and the impact of the fiscal year-end change has been adjusted through the quarterly consolidated statement of income. The impact of this change on net sales, operating income, ordinary income and quarterly net income before taxes and other adjustments is immaterial.」

    It is disclosed that, following the change in 株式会社アシレ's fiscal year-end, the consolidation period is operated as a nine-month period and the impact on results is immaterial.
  3. FY2021-Q1First statedAnnual report

    「For 株式会社アシレ, one of the consolidated subsidiaries whose fiscal year-end was 31 March, the Company had used its financial statements as of that date and made the necessary consolidation adjustments for significant transactions arising between that date and the consolidated fiscal year-end. To provide more appropriate disclosure of the consolidated financial statements, however, the fiscal year-end has been changed to 30 June from the beginning of the consolidated accounting period of the first quarter.」

    To provide more appropriate disclosure of the consolidated financial statements, 株式会社アシレ's fiscal year-end was changed from 31 March to 30 June.
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Change in Asile's Reporting Date | DAI-ICHI CUTTER KOGYO K.K. (1716) | Komori