Transition to the Group Aggregation System
First written in FY2024-Q1. 1 of 3 entries say "Restated". Latest entry: 2026-06-30.
and ST HD moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2020: 6 of 26 companies on the "Worse" side.
6 other companies' latest entry also says "Reframed".
- 2026-06-30ReframedEarnings
「これは主に、電子記録債務が21億16百万円、未払法人税等が21億58百万円それぞれ減少した一方で、短期借入金が60億円、未払金が40億97百万円それぞれ増加したことによるものです。」
現金及び預金が増加する一方、短期借入金60億円などの負債増加を伴う資金・負債構成が示された。 - FY2024-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the single-entity taxation system to the group tax sharing system from the first quarter consolidated accounting period. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting comply with the Treatment of Accounting and Disclosure When Applying the Group Tax Sharing System (Practical Response Report No. 42, 12 August 2021).」
The transition to the group relief system and the related accounting treatment and disclosures, introduced from the first quarter, continue. - FY2024-Q1First statedAnnual report
「The Company and certain domestic consolidated subsidiaries have transitioned from the single-entity taxation system to the group tax sharing system from the beginning of the current first quarter consolidated accounting period. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting comply with the Treatment of Accounting and Disclosure When Applying the Group Tax Sharing System (Practical Response Report No. 42, 12 August 2021).」
From the beginning of the current first-quarter consolidated accounting period, the Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system for individual companies to the group relief system and applied the related accounting treatment and disclosures.