Pro forma consolidation following alignment of the fiscal year-end dates of the Chinese subsidiaries
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
18 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Among the consolidated subsidiaries, 11 overseas consolidated subsidiaries, including 康樂湯中國控股有限公司, 上海極楽湯企業管理集団有限公司 and Gokurakuyu China SPA & Hotels Limited, have fiscal year-ends of 31 December. In preparing the consolidated financial statements, the Company uses financial statements based on pro forma financial statements prepared as of the consolidated fiscal year-end.」
The Company continues to consolidate its overseas subsidiaries, including those in China, based on pro forma financial statements prepared as of the consolidated fiscal year-end. - FY2020-Q2RestatedAnnual report
「To provide a more appropriate disclosure of the performance of the Group, beginning with the previous first quarter, the Chinese subsidiaries whose fiscal year ends on 31 December have been accounted for using financial statements based on pro forma financial statements prepared as of the consolidated fiscal year-end.」
The Company continues to consolidate the Chinese subsidiaries based on pro forma financial statements prepared as of the consolidated fiscal year-end. - FY2020-Q1RestatedAnnual report
「To provide a more appropriate disclosure of the performance of the Group, beginning with the first quarter of the previous fiscal year, the Chinese subsidiaries whose fiscal year ends on 31 December have been accounted for using financial statements based on pro forma financial statements prepared as of the consolidated fiscal year-end.」
The Company continues to consolidate the Chinese subsidiaries based on pro forma financial statements prepared as of the consolidated fiscal year-end. - FY2019-Q3RestatedAnnual report
「As a result of this change, the cumulative consolidated period for the third quarter of the current fiscal year includes the Chinese subsidiaries’ results for the 12 months from 1 January 2018 to 31 December 2018, with adjustments made through the consolidated income statement.」
For the Chinese subsidiaries, the Company continued to consolidate them based on pro forma financial statements prepared as of the consolidated fiscal year-end, including 12 months from January to December 2018 in the cumulative third-quarter results. - FY2019-Q1First statedAnnual report
「Beginning with the first quarter of the current consolidated accounting period, the Chinese subsidiaries have been consolidated using pro forma financial statements prepared as of 31 March, the consolidated fiscal year-end. As a result of this change, the cumulative consolidated period for the first quarter of the current fiscal year covers the 6 months from 1 January 2018 to 30 June 2018, with adjustments made through the consolidated income statement.」
The method was changed from using the Chinese subsidiaries’ financial statements for the year ended 31 December to consolidating them based on pro forma financial statements prepared at the consolidated fiscal year-end. To provide a more appropriate disclosure of performance, the period covered by the segment information was also changed from the previous 3 months to 6 months for the current period.