Correction of Prior-Period Financial Results and Annual Securities Reports, etc.
First written in FY2021-Q2. 2 of 3 entries say "Advanced", first in FY2021-Q3. Latest entry: FY2021.
The whole theme swung hardest in 2021: 2 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Advanced".
- FY2021AdvancedAnnual report
「The following documents were filed between the first day of the fiscal year under review and the date of filing the annual securities report.」
In addition to amended reports for annual securities reports and internal control reports for the fiscal years ended March 2017 through March 2020, the filing of amendments to quarterly reports and other documents from the first quarter of the fiscal year ended March 2020 through the first quarter of the fiscal year ended March 2021 was disclosed. - FY2021-Q3AdvancedAnnual report
「Accordingly, the financial results from the fiscal year ended March 2017 onward were restated, and amended annual securities reports and quarterly reports were filed for the period from the second quarter of the fiscal year ended March 2017 through the first quarter of the fiscal year ended March 2021.」
Prior-year financial results and disclosure documents for the period from the second quarter of the fiscal year ended March 2017 through the first quarter of the fiscal year ended March 2021 were restated. Amended audit fees, external investigation costs and other expenses totaling ¥505 million were recorded as an extraordinary loss. - FY2021-Q2First statedAnnual report
「Accordingly, we corrected the financial results from the fiscal year ended March 2017 onward and filed corrected reports for annual securities reports and quarterly securities reports from the second quarter of the fiscal year ended March 2017 onward.」
It was first disclosed that, following deficiencies in internal controls and a review of accounting treatment, the financial results from the fiscal year ended March 2017 onward, as well as annual securities reports and quarterly reports from the second quarter of the fiscal year ended March 2017 onward, had been restated.