Transition to Non-Consolidated Financial Statements Following the Absorption-Type Merger of 水上金属工業
First written in FY2018-Q1. 17 of 18 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 2 of 9 companies on the "Worse" side.
8 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「Pursuant to Article 95, Paragraph 2 of the Regulation Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976), we do not prepare interim consolidated financial statements because, in terms of the assets, net sales, profit and loss, retained earnings and cash flows of the subsidiary, as well as other items, its significance is insufficient to impede reasonable judgment regarding the financial position, operating results and cash flows of our corporate group.」
The company continues not to prepare interim consolidated financial statements because its subsidiary is not material. - FY2025-H1RestatedAnnual report
「Pursuant to Article 95, Paragraph 2 of the Regulation Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976), we do not prepare interim consolidated financial statements because, in terms of the assets, net sales, profit and loss, retained earnings and cash flows of the subsidiary, as well as other items, its significance is insufficient to impede reasonable judgment regarding the financial position, operating results and cash flows of our corporate group.」
The company continues not to prepare interim consolidated financial statements because its subsidiary is not material. - FY2024-Q2RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed 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 impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the second quarter. - FY2024-Q1RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed 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 impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the first quarter. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed 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 impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the first quarter. - FY2021-Q3RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed 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 impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the third quarter. - FY2021-Q2RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed 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 impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the second quarter. - FY2020RestatedAnnual report
「Because the company has not prepared consolidated financial statements since the 69th fiscal year, it does not present trends in key management indicators for the consolidated fiscal years corresponding to the 69th, 70th and 71st fiscal years.」
Following the absorption-type merger of 水上金属工業, the company continues to show in its full-year key management indicators that it does not prepare consolidated financial statements. - FY2020-Q3RestatedAnnual report
「Under Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because the assets, sales, income and losses, retained earnings, cash flows and other items of our subsidiaries are immaterial to the extent that their omission does not prevent a reasonable assessment of the financial position, operating results and cash flows of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the third quarter. - FY2020-Q2RestatedAnnual report
「Under Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because the assets, sales, income and losses, retained earnings, cash flows and other items of our subsidiaries are immaterial to the extent that their omission does not prevent a reasonable assessment of the financial position, operating results and cash flows of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the second quarter. - FY2020-Q1RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed 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 impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the first quarter. - FY2019-Q3RestatedAnnual report
「Under Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because the assets, sales, income and losses, retained earnings, cash flows and other items of our subsidiaries are immaterial to the extent that their omission does not prevent a reasonable assessment of the financial position, operating results and cash flows of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the third quarter. - FY2019-Q2RestatedAnnual report
「Under Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because the assets, sales, income and losses, retained earnings, cash flows and other items of our subsidiaries are immaterial to the extent that their omission does not prevent a reasonable assessment of the financial position, operating results and cash flows of the corporate group.」
On the basis that there have been no consolidated subsidiaries following the absorption-type merger, the company also did not prepare quarterly consolidated financial statements for the second quarter. - FY2019-Q1RestatedAnnual report
「Under Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because the assets, sales, income and losses, retained earnings, cash flows and other items of our subsidiaries are immaterial to the extent that their omission does not prevent a reasonable assessment of the financial position, operating results and cash flows of the corporate group.」
The company continues to show in its first-quarter report that it prepares unconsolidated financial statements because it has no consolidated subsidiaries following the absorption-type merger of 水上金属工業. - FY2018RestatedAnnual report
「Because the company absorbed 水上金属工業株式会社, formerly a consolidated subsidiary, on 3 April 2017, and consequently no longer had any consolidated subsidiaries, it became a company that does not prepare consolidated financial statements from the fiscal year under review.」
The company became a company that does not prepare consolidated financial statements from the fiscal year ending March 2018 following the absorption-type merger, as confirmed in its full-year key indicators, financial statements and performance explanation. - FY2018-Q3RestatedAnnual report
「As a result, because the company became a company that does not prepare consolidated financial statements from the fiscal year under review (the fiscal year ending March 2018), it did not perform comparative analysis of profit and loss figures for the same quarter of the previous year or the corresponding year-on-year changes.」
Following the absorption-type merger of 水上金属工業, the company no longer had any consolidated subsidiaries and became a company that does not prepare consolidated financial statements from the fiscal year under review, and it restated that no comparison with the same quarter of the previous year would be made. - FY2018-Q2RestatedAnnual report
「As a result, because the company became a company that does not prepare consolidated financial statements from the fiscal year under review (the fiscal year ending March 2018), it did not perform comparative analysis of profit and loss figures for the same quarter of the previous year or the corresponding year-on-year changes.」
Following the absorption-type merger of 水上金属工業, the company no longer had any consolidated subsidiaries and became a company that does not prepare consolidated financial statements from the fiscal year under review, and it restated that no comparison with the same quarter of the previous year would be made. - FY2018-Q1First statedAnnual report
「Because the company absorbed 水上金属工業株式会社, formerly a consolidated subsidiary, on 3 April 2017, and consequently no longer had any consolidated subsidiaries, it became a company that does not prepare consolidated financial statements from the fiscal year under review.」
Following the absorption-type merger, the company no longer had any consolidated subsidiaries and became a company that does not prepare consolidated financial statements from the fiscal year ending March 2018. It also did not perform comparative analysis of profit and loss against the same quarter of the previous year.