Transition to consolidated financial reporting following an increase in materiality
First written in FY2023-Q1. 2 of 5 entries say "Advanced", first in FY2023-Q2. Latest entry: FY2024.
16 other companies' latest entry also says "Advanced".
- FY2024AdvancedAnnual report
「株式会社be family, established on 24 October 2023, has been included in the scope of consolidation for the current consolidated fiscal year.」
The newly established 株式会社be family joined the consolidated financial reporting structure following an increase in materiality, bringing the number of consolidated subsidiaries to 4. - FY2024-Q3RestatedAnnual report
「There were no material changes during the nine-month period of the current consolidated fiscal year to the management policies, management strategies or other matters established by the Group.」
The disclosure continues to state that there were no material changes to the management policies, management strategies or related matters. - FY2023-Q3RestatedAnnual report
「The company has prepared quarterly consolidated financial statements since the first quarter of the current fiscal year. For 株式会社アロウブライト, only the balance sheet was consolidated in the first quarter, while the income statement has also been consolidated since the second quarter.」
Continues to disclose the transition to a consolidated financial reporting structure following an increase in materiality, as well as the consolidation of 株式会社アロウブライト's income statement from the second quarter. - FY2023-Q2AdvancedAnnual report
「For 株式会社アロウブライト, only the balance sheet was consolidated in the first quarter, while the income statement was also consolidated from the second quarter.」
For 株式会社アロウブライト, whose balance sheet alone had been consolidated in the first quarter, the income statement was also consolidated from the second quarter, effectively expanding the scope of consolidated financial reporting. - FY2023-Q1First statedAnnual 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.」
As the importance of BRASS USA INC. and 株式会社lyrics increased, the company transitioned to preparing quarterly consolidated financial statements from the first quarter of the current fiscal year. The number of consolidated subsidiaries became 3.