Transition to Non-Consolidated Financial Statements Following the Elimination of Consolidated Subsidiaries
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2026: 2 of 8 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「As the absorption-type merger of the consolidated subsidiaries, 医業経営研究所 and メドセル, became effective on 1 October 2018 and left the Company with no subsidiaries subject to consolidation, the Company has not prepared quarterly consolidated financial statements since the cumulative first-quarter period.」
The Company has continued to use non-consolidated accounting following the absorption-type merger of the subsidiaries and has not made comparisons with the same quarter of the previous year. - FY2019-Q2RestatedAnnual report
「As the absorption-type merger of the consolidated subsidiaries, 医業経営研究所 and メドセル, became effective on 1 October 2018 and left the Company with no subsidiaries subject to consolidation, the Company has not prepared quarterly consolidated financial statements since the cumulative first-quarter period.」
The Company has continued to explain the transition to non-consolidated accounting following the absorption-type merger of the subsidiaries and the resulting inability to make comparisons with the same quarter of the previous year. - FY2019-Q1First statedAnnual report
「Because the consolidated subsidiaries ceased to exist as of 1 October 2018, we have not prepared quarterly consolidated financial statements since the nine-month period of the first quarter of fiscal year 24.」
Following the absorption of the 2 subsidiaries, there were no consolidated subsidiaries, and the Company transitioned to non-consolidated quarterly financial statements from the first quarter.