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Morozoff Limited (2217) · PolicyRestated

Non-Preparation of Quarterly Consolidated Financial Statements Due to the Limited Materiality of Subsidiaries

First written in FY2020-Q1. 18 of 21 entries say "Restated". Latest entry: FY2025-Q1.

21entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q1 – FY2022RestatedFY2023-Q2 – FY2023RestatedFY2024-Q2 – FY2025-Q12019: 320192020: 420202021: 420212022: 420222023: 420232024: 22024
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. FY2025-Q1RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007).」

    The disclosure method of preparing quarterly consolidated financial statements following the transition to consolidated accounting has been continued.
  2. FY2024RestatedAnnual report

    「Consolidated subsidiaries: 2 companies 株式会社鎌倉ニュージャーマン VISUAL HONG KONG LIMITED」

    The full-year disclosure of consolidated accounting has been reconfirmed, with VISUAL HONG KONG LIMITED included in the scope of consolidation following 鎌倉ニュージャーマン.
  3. FY2024-Q3RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007).」

    The disclosure method of preparing quarterly consolidated financial statements following the transition to consolidation has been continued.
  4. FY2024-Q2RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007).」

    The disclosure method of preparing quarterly consolidated financial statements following the transition to consolidation has been continued.
  5. FY2024-Q1ReframedAnnual report

    「VISUAL HONG KONG LIMITED has been included in the scope of consolidation from the first quarter of the current fiscal year because its materiality increased.」

    In addition to the previous disclosure that the Company changed to consolidated accounting following the increased materiality of 鎌倉ニュージャーマン, VISUAL HONG KONG LIMITED has also been included in the scope of consolidation because its materiality increased.
  6. FY2023RestatedAnnual report

    「The Company’s consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements” (Ordinance of the Ministry of Finance No. 28 of 1976).」

    The treatment of preparing consolidated financial statements following the increased materiality of 鎌倉ニュージャーマン has been continued in the full-year consolidated financial statements.
  7. FY2023-Q3RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007). As the Company began preparing quarterly consolidated financial statements from the first quarter of the current fiscal year, comparative information is not presented.」

    The disclosure method of preparing quarterly consolidated financial statements from the first quarter and not presenting comparative information from before the transition to consolidation has been continued.
  8. FY2023-Q2RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007). As the Company began preparing quarterly consolidated financial statements from the first quarter of the current fiscal year, comparative information is not presented.」

    The disclosure method of preparing quarterly consolidated financial statements from the first quarter and not presenting comparative information from before the transition to consolidation has been continued.
  9. FY2023-Q1ReframedAnnual report

    「The Company acquired the business of 株式会社鎌倉ニュージャーマン in April 2020 and made it a subsidiary. However, because its materiality increased, the Company changed to consolidated accounting from the first quarter of the current fiscal year.」

    The Company changed from its previous policy of not consolidating and not preparing consolidated financial statements because its subsidiaries were not sufficiently material to preparing consolidated financial statements following the increased materiality of 鎌倉ニュージャーマン.
  10. FY2022RestatedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements” (Ordinance of the Ministry of Finance No. 28 of 1976), the Company does not prepare consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  11. FY2022-Q3RestatedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the 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, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been continued on the grounds that the subsidiaries are not sufficiently material.
  12. FY2022-Q2RestatedAnnual report

    「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been continued on the grounds that the subsidiaries are not sufficiently material.
  13. FY2022-Q1RestatedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the 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, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  14. FY2021RestatedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements” (Ordinance of the Ministry of Finance No. 28 of 1976), the Company does not prepare consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  15. FY2021-Q3RestatedAnnual report

    「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  16. FY2021-Q2RestatedAnnual report

    「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  17. FY2021-Q1RestatedAnnual report

    「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  18. FY2020RestatedAnnual report

    「The Company does not prepare consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing consolidated financial statements has been reconfirmed for the full year on the grounds that the subsidiaries are not sufficiently material.
  19. FY2020-Q3RestatedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the 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, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  20. FY2020-Q2RestatedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the 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, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements has been reconfirmed on the grounds that the subsidiaries are not sufficiently material.
  21. FY2020-Q1First statedAnnual report

    「Under Article 5, Paragraph 2 of the “Regulations Concerning the 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, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are not sufficiently material to prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The disclosure policy of not preparing quarterly consolidated financial statements is stated on the grounds that the subsidiaries are not sufficiently material to prevent reasonable judgments.
Moved together

"External Environment Risks from Emerging-Market Economic Slowdown, Financial Market Volatility and Yen Appreciation" moved the same way as this thread, in the same document, in 2 of its 21 moves.

222★123
  1. ★This thread
  2. 1External Environment Risks from Emerging-Market Economic Slowdown, Financial Market Volatility and Yen Appreciation2×
  3. 2Risk of fluctuations in raw material procurement prices driven by weather, supply and demand, and exchange rates2×
  4. 3Impact of the Spread of COVID-19 on Revenue2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Non-Preparation of Quarterly Consolidated Financial Statements Due to the Limited Materiality of Subsidiaries | Morozoff Limited (2217) | Komori