ValueCommerce (2491) · FactFirst statedLatest Earnings (2026-10-29): "Restated"
Transition to Interim Non-Consolidated Financial Statements Following the Dissolution of a Subsidiary
First written in FY2026-H1. 2 of 4 entries say "Restated". Latest entry: 2026-10-29.
4entries
1years
3from disclosures
How it moved
Same theme, other companies
Transition to non-consolidated financial statements following a mergerA theme 19 companies write about · 0 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2026: 2 of 9 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 19 companies compared. The sentences above are computed from all 19.Full recordFilings, disclosures and news, newest first
- 2026-10-29RestatedEarnings
「2025年12月期第３四半期は連結業績を開示しておりましたが、2026年12月期第１四半期より非連結での業績を開示しております。」
第3四半期決算短信でも、2026年12月期第1四半期以降の非連結ベースでの業績開示を継続している。 - FY2026-H1First statedAnnual report
「Because the Company has prepared interim financial statements from the current interim accounting period, no comparative information is presented for the interim income statement or interim cash flow statement. Because the Company has no subsidiaries, it has not prepared interim consolidated financial statements.」
Following the disappearance of its subsidiaries, the Company began preparing interim non-consolidated financial statements instead of interim consolidated financial statements and no longer provides comparative analysis.