Kudo (1764) · FactContinuation of consolidated financial reporting and disclosure of comparative information
Transition to Consolidated Financial Reporting and Initial Disclosure of Interim Consolidated Financial Statements
First written in FY2025-H1. 1 of 3 entries say "Restated". Latest entry: FY2026-H1.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Transition to consolidated financial statements and expansion of the consolidation scope following the addition of subsidiariesA theme 177 companies write about · 3 as a headwind · 101 as a tailwind
16 other companies' latest entry also says "Other".
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 163 companies compared. The sentences above are computed from all 163.Comparing 200 of the theme's 216 threads.Full recordFilings, disclosures and news, newest first
- FY2026-H1Continuation of consolidated financial reporting and disclosure of comparative informationAnnual report
「Previous interim consolidated accounting period (From 1 July 2024 To 31 December 2024) Current interim consolidated accounting period (From 1 July 2025 To 31 December 2025)」
Following the transition to consolidated financial reporting, the interim consolidated financial statements for the current interim consolidated accounting period include comparative information for the previous interim consolidated accounting period. The company has moved from the initial stage of providing no comparative information in the first year of consolidation to providing comparative disclosures. - FY2025RestatedAnnual report
「Because we began preparing consolidated financial statements in the current consolidated fiscal year, no comparison or analysis with the previous consolidated fiscal year is provided.」
As the first fiscal year following the consolidation of NIKKEN KIKAKU as a subsidiary, the company continues not to provide comparisons with or analysis of the previous consolidated fiscal year. - FY2025-H1First statedAnnual report
「As the company has prepared interim consolidated financial statements starting with the current interim consolidated accounting period, it has not presented comparative information.」
Following the consolidation of NIKKEN KIKAKU as a subsidiary, the company transitioned to consolidated financial reporting from the current interim consolidated accounting period and disclosed interim consolidated financial statements for the first time. Comparative information has not been presented.