Transition from Consolidated to Standalone Financial Statements Following Completion of ショッパー社's Liquidation
First written in FY2021. 6 of 7 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 2 of 24 companies on the "Worse" side.
41 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
Because the Company has no subsidiaries following ショッパー社’s liquidation, it reconfirmed its disclosure structure of preparing only non-consolidated financial statements. - FY2023-Q3RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Because the Company has no subsidiaries following ショッパー社’s liquidation, it reconfirmed its disclosure structure of preparing only non-consolidated quarterly financial statements. - FY2023-Q2RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Because the Company has no subsidiaries following ショッパー社’s liquidation, it reconfirmed its disclosure structure of preparing only non-consolidated quarterly financial statements. - FY2022RestatedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
Following the completion of ショッパー社’s liquidation, the Company reconfirmed its disclosure structure of preparing only non-consolidated financial statements because it has no subsidiaries. - FY2022-Q3RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the completion of ショッパー社’s liquidation, the Company reconfirmed its disclosure structure of preparing only non-consolidated quarterly financial statements because it has no subsidiaries. - FY2022-Q1RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the completion of ショッパー社’s liquidation, the Company reconfirmed its disclosure structure of not preparing consolidated financial statements because it has no subsidiaries and disclosing only non-consolidated quarterly financial statements. - FY2021First statedAnnual report
「株式会社ショッパー社, which had been a consolidated subsidiary, completed its liquidation during the fiscal year, and the Company therefore did not prepare consolidated financial statements.」
Following the completion of ショッパー社’s liquidation, the Company no longer had any consolidated subsidiaries. From the 37th fiscal year, it transitioned to disclosing only the financial statements of the filing company without preparing consolidated financial statements.