Komori
Ichiken (1847) · FactRestated

No subsidiaries; quarterly consolidated financial statements not prepared

First written in FY2017-Q3. 26 of 29 entries say "Restated". Latest entry: FY2026.

29entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2022-Q3RestatedFY2023-Q3 – FY2024-Q3RestatedFY2025 – FY20262017: 420172018: 420182019: 420192020: 420202021: 320212022: 220222023: 420232024: 220242025: 120252026: 12026
Same theme, other companies
Non-preparation of consolidated financial statements because subsidiaries are immaterialA theme 40 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 3 of 20 companies on the "Worse" side.

21 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 40 companies compared. The sentences above are computed from all 40.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「The group consists of the company, 1 consolidated subsidiary, Kataoka Kogyo Co., Ltd., 1 non-consolidated subsidiary, ICHIKEN VIETNAM CONSTRUCTION CO., LTD., and 1 affiliate not accounted for under the equity method, PFI Narita Smart Wellness Co., Ltd.」

    The company continues to operate with a group structure comprising Kataoka Kogyo as a consolidated subsidiary, the Vietnamese subsidiary as a non-consolidated subsidiary, and PFI Narita Smart Wellness as an affiliate not accounted for under the equity method.
  2. FY2025RestatedAnnual report

    「The group consists of the company, 1 consolidated subsidiary, Kataoka Kogyo Co., Ltd., and 1 non-consolidated subsidiary, ICHIKEN VIETNAM CONSTRUCTION CO., LTD. Its principal businesses are construction, including building, civil engineering, paving and interior finishing, and real estate.」

    The company continues to operate with a group structure comprising Kataoka Kogyo as a consolidated subsidiary and the Vietnamese subsidiary as a non-consolidated subsidiary, and continues to prepare consolidated financial statements.
  3. FY2025-H1ReframedAnnual report

    「The company acquired the shares of Kataoka Kogyo Co., Ltd. and made it a consolidated subsidiary, and therefore has prepared consolidated financial statements from the current interim consolidated accounting period. Accordingly, major management indicators and other information for the previous interim consolidated accounting period and the previous consolidated fiscal year are not presented. As of the end of the current interim consolidated accounting period, the group consists of the company, 1 consolidated subsidiary, Kataoka Kogyo Co., Ltd., and 1 non-consolidated subsidiary, ICHIKEN VIETNAM CONSTRUCTION CO., LTD.」

    The company changed from a structure in which its existing subsidiary was effectively non-consolidated to a company preparing consolidated financial statements with Kataoka Kogyo as a consolidated subsidiary. The Vietnamese subsidiary remains non-consolidated.
  4. FY2024-Q3RestatedAnnual report

    「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」

    The company continues not to prepare quarterly consolidated financial statements because the Vietnamese subsidiary is not material, while recognizing its existence.
  5. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」

    The company continues not to prepare quarterly consolidated financial statements because the Vietnamese subsidiary is not material, while recognizing its existence.
  6. FY2024-Q1RestatedAnnual report

    「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」

    The company continues not to prepare quarterly consolidated financial statements because the Vietnamese subsidiary is not material, while recognizing its existence.
  7. FY2023RestatedAnnual report

    「The company does not prepare consolidated financial statements because its subsidiaries are considered immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not mislead reasonable judgement regarding the financial position, operating results or cash flows of the group.」

    The company continues not to prepare consolidated financial statements because the Vietnamese subsidiary is not material, while recognizing its existence.
  8. FY2023-Q3RestatedAnnual report

    「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」

    The company continues not to prepare quarterly consolidated financial statements because the Vietnamese subsidiary is not material, while recognizing its existence.
  9. FY2022ReframedAnnual report

    「The company established its subsidiary ICHIKEN VIETNAM CONSTRUCTION CO., LTD. in March 2022, but does not prepare consolidated financial statements because, under Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements, the subsidiary is not sufficiently material, based on its assets, net sales, profit and loss, retained earnings, cash flows and other items, to cause a reasonable assessment of the financial position, operating results or cash-flow position of the corporate group to be misleading.」

    The company changed from having no subsidiaries to having a Vietnamese subsidiary. However, it does not prepare consolidated financial statements because the subsidiary is not material.
  10. FY2022-Q3RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  11. FY2022-Q1RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  12. FY2021RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare consolidated financial statements.
  13. FY2021-Q3RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  14. FY2021-Q2RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  15. FY2021-Q1RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  16. FY2020RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare consolidated financial statements.
  17. FY2020-Q3RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  18. FY2020-Q2RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  19. FY2020-Q1RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  20. FY2019RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare consolidated financial statements.
  21. FY2019-Q3RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  22. FY2019-Q2RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  23. FY2019-Q1RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  24. FY2018RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare consolidated financial statements.
  25. FY2018-Q3RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  26. FY2018-Q2RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  27. FY2018-Q1RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare quarterly consolidated financial statements.
  28. FY2017RestatedAnnual report

    「As the company has no subsidiaries, it does not prepare consolidated financial statements.」

    The company continues to operate without subsidiaries and does not prepare consolidated financial statements.
  29. FY2017-Q3First statedAnnual report

    「As the company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The company states that it does not prepare quarterly consolidated financial statements because it has no subsidiaries.
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