Transition to standalone financial results disclosure following the disappearance of a consolidated subsidiary
First written in FY2018-Q2. 14 of 17 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 2 of 8 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「As the Group has prepared consolidated financial statements since the end of the consolidated fiscal year ended March 2022, (1) it has not conducted a comparative analysis against the cumulative consolidated results for the same quarter of the previous year in the discussion of operating results.」
Following the consolidation of N.K. Co., Ltd. as a subsidiary, the Company continues to maintain a disclosure structure based on consolidated financial statements. - FY2023-Q2RestatedAnnual report
「As the Group has prepared consolidated financial statements since the end of the consolidated fiscal year ended March 2022, (1) it has not conducted a comparative analysis against the cumulative consolidated results for the same quarter of the previous year in the discussion of operating results.」
Following the consolidation of N.K. Co., Ltd. as a subsidiary, the Company continues to maintain a disclosure structure based on consolidated financial statements. Year-on-year comparisons are not provided because this is the first year of consolidation. - FY2023-Q1RestatedAnnual report
「As the Company has prepared consolidated financial statements since the end of the previous consolidated fiscal year, (1) year-on-year changes from the same quarter of the previous year are not provided in the discussion of operating results.」
Following the consolidation of N.K. Co., Ltd. as a subsidiary, the Company continues to maintain a disclosure structure based on consolidated financial statements. Year-on-year comparisons are not provided because this is the first year of consolidation. - FY2022ReframedAnnual report
「Following the acquisition of shares on 31 March 2022, the entity became a consolidated subsidiary from the current consolidated fiscal year.」
The Company has moved from its previous structure of having no subsidiaries and making disclosures based on separate financial statements to a structure in which N.K. Co., Ltd. is a consolidated subsidiary and a consolidated balance sheet is prepared. - FY2022-Q1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2021-Q3RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2021-Q2RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2021-Q1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2020-Q3RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2020-Q2RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2020-Q1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2019RestatedAnnual report
「There are no applicable subsidiaries.」
With no subsidiaries, the Company continues to maintain a structure for preparing separate financial statements and making separate disclosures. - FY2019-Q3RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2019-Q2RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2019-Q1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
With no subsidiaries, the Company continues to maintain a disclosure structure based on separate quarterly financial statements. - FY2018-Q3AchievedAnnual report
「As the Company has prepared quarterly financial statements from the current third quarter, it presents the cumulative consolidated results for the third quarter of the 53rd fiscal year based on quarterly consolidated financial statements, the cumulative results for the third quarter of the 54th fiscal year based on quarterly financial statements, and the 53rd fiscal year based on financial statements.」
The transition to disclosures based on separate financial statements planned for the previous quarter was implemented from the current third quarter through the preparation of quarterly financial statements and the non-preparation of quarterly consolidated financial statements. - FY2018-Q2First statedAnnual report
「As this merger will leave the Company with no consolidated subsidiaries, it plans to transition to disclosures based on separate financial statements from the third quarter of the fiscal year ending March 2018.」
States that the absorption merger eliminated the consolidated subsidiary and that the Company plans to transition to disclosures based on separate financial statements from the third quarter of the fiscal year ending March 2018.