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S&B Foods (2805) · FactRestated

Alignment of the consolidated reporting date through changes to the reporting dates of consolidated subsidiaries

First written in FY2021-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.

4entries
2years
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ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY20212020: 220202021: 22021
Same theme, other companies
Adjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting DatesA theme 84 companies write about · 1 as a headwind · 12 as a tailwind

16 other companies' latest entry also says "Restated".

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Showing 14 of the 84 companies compared. The sentences above are computed from all 84.
Full recordFilings, disclosures and news, newest first
  1. FY2021RestatedAnnual report

    「As a result of this change, the reporting dates of all consolidated subsidiaries now coincide with the consolidated reporting date.」

    Following the change in the reporting dates of 2 consolidated subsidiaries, the reporting dates of all consolidated subsidiaries were aligned to 31 March, and this alignment was maintained throughout the fiscal year.
  2. FY2021-Q3RestatedAnnual report

    「Previously, エスビーガーリック食品㈱, whose reporting date was 31 December, and ヱスビースパイス工業㈱, whose reporting date was the end of February, used financial statements as of their respective reporting dates, with necessary consolidation adjustments for material transactions arising between those dates and the consolidated reporting date. To provide more appropriate disclosure in the consolidated financial statements, their reporting dates have been changed to 31 March from the first quarter of the current fiscal year.」

    The change to align the reporting dates of 2 consolidated subsidiaries to 31 March, together with the related accounting adjustments, continues to be disclosed.
  3. FY2021-Q2RestatedAnnual report

    「Previously, エスビーガーリック食品㈱, whose reporting date was 31 December, and ヱスビースパイス工業㈱, whose reporting date was the end of February, used financial statements as of their respective reporting dates, with necessary consolidation adjustments for material transactions arising between those dates and the consolidated reporting date. To provide more appropriate disclosure in the consolidated financial statements, their reporting dates have been changed to 31 March from the first quarter of the current fiscal year.」

    The change to align the reporting dates of 2 consolidated subsidiaries to 31 March, together with the related accounting adjustments, continues to be disclosed.
  4. FY2021-Q1First statedAnnual report

    「Previously, エスビーガーリック食品㈱, whose reporting date was 31 December, and ヱスビースパイス工業㈱, whose reporting date was the end of February, used financial statements as of their respective reporting dates, with necessary consolidation adjustments for material transactions arising between those dates and the consolidated reporting date. To provide more appropriate disclosure in the consolidated financial statements, their reporting dates have been changed to 31 March from the first quarter of the current fiscal year.」

    The reporting dates of 2 consolidated subsidiaries were changed to 31 March, aligning the consolidated reporting date. In connection with the change, the results for the period from 1 January or 1 March 2020 to 31 March have been consolidated in the first quarter of the current fiscal year, with adjustments made to retained earnings.
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S&B Foods's next results are scheduled for 2026-10-30. Read the earnings preview
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