Komori
Hip (2136) · FactRestated

Transition to non-consolidated financial statements and a single segment following the sale of the SMO subsidiary

First written in FY2018-Q1. 25 of 26 entries say "Restated". Latest entry: FY2026.

26entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY20262017: 220172018: 420182019: 420192020: 320202021: 220212022: 320222023: 320232024: 320242025: 120252026: 12026
Same theme, other companies
Deconsolidation and single-segment reporting after a subsidiary sale, followed by reconsolidationA theme 6 companies write about · 0 as a headwind · 0 as a tailwind

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

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Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「The Company is a standalone entity with a single segment and conducts no business activities other than the outsourcing business.」

    As a standalone entity with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  2. FY2026-H1RestatedAnnual report

    「As the Company’s business consists of a single segment, segment information is omitted.」

    As a standalone entity with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  3. FY2025-H1RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a standalone entity with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  4. FY2024RestatedAnnual report

    「The Company is a standalone entity with a single segment and conducts no business activities other than the outsourcing business.」

    As a standalone entity with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  5. FY2024-Q3RestatedAnnual report

    「As the Company has a single segment, segment information is omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  6. FY2024-Q2RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  7. FY2024-Q1RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  8. FY2023-Q3RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  9. FY2023-Q2RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  10. FY2022RestatedAnnual report

    「As the Company has a single segment, the outsourcing business, this information is omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  11. FY2022-Q3RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  12. FY2022-Q2RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  13. FY2021-Q3RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  14. FY2021-Q2RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  15. FY2021-Q1RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  16. FY2020-Q3RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  17. FY2020-Q2RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  18. FY2020-Q1RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  19. FY2019RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  20. FY2019-Q3RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  21. FY2019-Q2RestatedAnnual report

    「As the company's business consists of a single reportable segment, segment information has been omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  22. FY2019-Q1RestatedAnnual report

    「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements. As the Company has a single segment, the outsourcing business, this information is omitted.」

    As a non-consolidated company with no subsidiaries, the Company continues to operate as a single-segment outsourcing business.
  23. FY2018RestatedAnnual report

    「The Company previously reported two business segments, the outsourcing business and the SMO business. However, following the transfer of all shares held in consolidated subsidiary CosMex Co., Ltd., which operated the SMO business, during the first quarter of the fiscal year ending March 2018, the Company became a single-business-segment company operating only the outsourcing business.」

    The transition to non-consolidated financial reporting and a single outsourcing business segment following the transfer of the SMO subsidiary is reconfirmed for the full fiscal year.
  24. FY2018-Q3RestatedAnnual report

    「As a result, the Company no longer had any consolidated subsidiaries and transitioned to non-consolidated financial reporting from the first quarter of the fiscal year ending March 2018. The reporting segments were also changed from the first quarter of the fiscal year ending March 2018.」

    The transition to non-consolidated financial reporting and the change in reporting segments following the transfer of the subsidiary are reconfirmed, and the third quarter is also disclosed as a single segment, the outsourcing business.
  25. FY2018-Q2RestatedAnnual report

    「As a result, the Company no longer had any consolidated subsidiaries and transitioned to non-consolidated financial reporting from the first quarter of the fiscal year ending March 2018. The reporting segments were also changed from the first quarter of the fiscal year ending March 2018.」

    The transition to non-consolidated financial reporting and the change in reporting segments following the transfer of the subsidiary are reconfirmed, and the second quarter is also disclosed as a single segment, the outsourcing business.
  26. FY2018-Q1First statedAnnual report

    「As a result, the Company no longer had any consolidated subsidiaries and transitioned to non-consolidated financial reporting from the first quarter of the fiscal year ending March 2018. The reporting segments were also changed from the first quarter of the current fiscal year.」

    Following the transfer of all shares in the SMO subsidiary, the Company no longer had any consolidated subsidiaries and transitioned to non-consolidated financial reporting from the first quarter of the fiscal year ending March 2018. The reporting segments were also changed, leaving the Company with a single segment, the outsourcing business.
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Hip's next results are scheduled for 2026-11-04. Read the earnings preview
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