Inappropriate Accounting and Its Impact on the Financial Statements
First written in FY2017-Q2. 13 of 14 entries say "Restated". Latest entry: FY2026-H1.
0 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period under review, there were no significant changes in the matters described in this interim report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、重要な変更がないと記載している。 - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period under review, there were no significant changes in the matters described in this interim report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、重要な変更がないと記載している。 - FY2024-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2023-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
不適切な会計処理に関する既存事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
不適切な会計処理に関する既存の事案および財務諸表への影響について、事業等のリスク上の重要な変更がないと記載している。 - FY2017RestatedAnnual report
「また、当社は、平成29年３月期第２四半期の決算手続きにおいて、不適切な会計処理が行われたと疑われる事象が判明したため、社外有識者を入れた調査委員会を設置いたしました。調査委員会の調査報告における指摘事項および提言を真摯に受け止め再発防止対策の策定を行い、内部管理体制の強化に鋭意取り組んでおります。」
不適切な会計処理に関する調査委員会、再発防止対策、内部管理体制強化への取り組みを再確認している。 - FY2017-Q2MaterialisedAnnual report
「今般の不適切な会計処理に関して、調査委員会より事実の解明、原因分析、類似取引の有無等について調査報告書を受領し、過年度及び当第２四半期の財務諸表に与える影響について検討いたしました。その結果、当該影響が軽微であると判断し、第１四半期以前の決算訂正は行わないことといたしました。」
不適切な会計処理が発生し、調査委員会の調査報告書を受領した。財務諸表への影響は軽微と判断し、第1四半期以前の決算訂正は行わないとしている。