Establishment of subsidiary BRASS USA INC.
First written in FY2019-Q3. 8 of 10 entries say "Restated". Latest entry: FY2023-Q3.
52 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「The Company established BRASS USA INC., which operates a Hawaii wedding business, in February 2019, and 株式会社lyrics, which operates video, photography and graphic design businesses, among others, in September 2020. As the importance of both companies increased, the Company began including them in its consolidated financial statements from the first-quarter consolidated accounting period.」
The Company continues to disclose the establishment of BRASS USA INC. and the transition to consolidated financial reporting as its importance increased. - FY2023-Q1AdvancedAnnual report
「The Company established BRASS USA INC., which operates a Hawaii wedding business, in February 2019, and 株式会社lyrics, which operates video, photography and graphic design businesses, among others, in September 2020. As the importance of both companies increased, the Company began including them in its consolidated financial statements from the first-quarter consolidated accounting period.」
BRASS USA INC., previously an unconsolidated subsidiary, became subject to consolidation as its importance increased, and the Company began preparing consolidated financial statements. - FY2022RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019 and 株式会社lyrics on 16 September 2020, but does not prepare consolidated financial statements because the subsidiaries are not material to the extent that their omission would mislead reasonable assessments of the consolidated group's financial position, operating results or cash flows.」
The disclosure continues to state that, although the Company holds BRASS USA INC. and 株式会社lyrics, it prepares standalone financial statements because the subsidiaries are not material. - FY2022-Q2RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019 and 株式会社lyrics on 16 September 2020, but, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on 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 light of the subsidiaries' assets, revenue, profit or loss, retained earnings, cash flows and other items, the subsidiaries are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results or cash flows of the consolidated group.」
Quarterly consolidated financial statements continue not to be prepared because BRASS USA INC. and 株式会社lyrics are not material. - FY2021-Q1RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019 and 株式会社lyrics on 16 September 2020, but, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on 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 light of the subsidiaries' assets, revenue, profit or loss, retained earnings, cash flows and other items, the subsidiaries are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results or cash flows of the consolidated group.」
Quarterly consolidated financial statements continue not to be prepared because BRASS USA INC. is not material. The newly established 株式会社lyrics is recorded in a separate thread. - FY2020RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019, but does not prepare consolidated financial statements.」
Consolidated financial statements continue not to be prepared because BRASS USA INC. is not material. - FY2020-Q2RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019, but, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on 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 light of the subsidiary's assets, revenue, profit or loss, retained earnings, cash flows and other items, the subsidiary is not material to the extent that its omission would prevent a reasonable assessment of the financial position, operating results or cash flows of the consolidated group.」
Quarterly consolidated financial statements continue not to be prepared because BRASS USA INC. is not material. - FY2020-Q1RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019, but, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on 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 light of the subsidiary's assets, revenue, profit or loss, retained earnings, cash flows and other items, the subsidiary is not material to the extent that its omission would prevent a reasonable assessment of the financial position, operating results or cash flows of the consolidated group.」
Quarterly consolidated financial statements continue not to be prepared because BRASS USA INC. is not material. - FY2019RestatedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019, but」
The establishment of BRASS USA INC. has been confirmed, and consolidated financial statements have not been prepared because its assets, revenue and other amounts are not material. - FY2019-Q3First statedAnnual report
「The Company established its subsidiary BRASS USA INC. on 11 February 2019, but」
The establishment of BRASS USA INC. on 11 February 2019 is disclosed for the first time. The text does not explain the subsidiary's specific business activities or its impact on performance.