Komori
S&B Foods (2805) · RiskRestated

Strengthening and Introduction of New Laws and Regulations Related to Food and the Environment

First written in FY2016. 16 of 17 entries say "Restated". Latest entry: FY2024.

17entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20242016: 120162017: 220172018: 420182019: 320192020: 220202021: 220212022: 220222023: 020232024: 12024
Same theme, other companies
Responding to Tighter Regulations Across Food, Pharmaceuticals, Labeling, and the EnvironmentA theme 27 companies write about · 26 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2026: 2 of 6 companies on the "Worse" side.

15 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 27 companies compared. The sentences above are computed from all 27.
Full recordFilings, disclosures and news, newest first
  1. FY2024RestatedAnnual report

    「The Group is subject to legal regulations including the Food Sanitation Act, the Act on Japanese Agricultural Standards (JAS Act), the Food Labeling Act, the Act against Unjustifiable Premiums and Misleading Representations, and environmental and recycling-related laws and regulations.」

    The risks of strengthened or newly introduced regulations on food labeling, premium labeling, the environment and recycling continue to be disclosed.
  2. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions described in this quarterly report, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The disclosure states that there has been no occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  3. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions described in this quarterly report, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The disclosure states that there has been no occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  4. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the company and its consolidated subsidiaries, collectively referred to as the group, among the matters concerning the business and accounting situations described in this quarterly securities report, or to the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The disclosure states that there has been no occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  5. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter of the fiscal year, there were no occurrences of the major risks that management recognizes as potentially having a material impact on the financial condition, operating results or cash flows of the Company and its consolidated subsidiaries (collectively, the "Group"), among the matters concerning the business and financial conditions described in this quarterly report, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The disclosure states that there has been no occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  6. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no material changes to the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the company and its consolidated subsidiaries, collectively referred to as the group, among the matters concerning the business and accounting situations described in this quarterly securities report, or to the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    The disclosure states that there has been no occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  7. FY2020-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  8. FY2020-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  9. FY2019RestatedAnnual report

    「The Group is developing systems to comply with these laws and regulations. However, if these legal regulations are strengthened or unforeseen laws and regulations are introduced, the Group's activities could be restricted, which could affect its operating results and financial position.」

    The risk of business constraints resulting from strengthened or newly introduced food- and environment-related laws and regulations continues to be disclosed.
  10. FY2019-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  11. FY2019-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  12. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the fiscal year, no new business or other risks arose. There were also no significant changes to the business and other risks described in the securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  13. FY2018RestatedAnnual report

    「The Group is developing systems to comply with these laws and regulations. However, if these legal regulations are strengthened or unforeseen laws and regulations are introduced, the Group's activities could be restricted, which could affect its operating results and financial position.」

    The risk of business constraints resulting from strengthened or newly introduced food- and environment-related laws and regulations continues to be disclosed.
  14. FY2018-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  15. FY2017RestatedAnnual report

    「The Group is subject to legal regulations including the Food Sanitation Act, the Act on Standardization, etc. of Agricultural and Forestry Products (JAS Act), the Food Labeling Act, the Act against Unjustifiable Premiums and Misleading Representations, and environmental and recycling-related laws and regulations.」

    The risk of business constraints resulting from strengthened or newly introduced food- and environment-related laws and regulations continues to be disclosed.
  16. FY2017-Q3RestatedAnnual report

    「No new business or other risks arose during the cumulative third quarter of the current consolidated fiscal year. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The disclosure states that there has been no new occurrence or material change in the risk of strengthened or newly introduced food- and environment-related laws and regulations.
  17. FY2016First statedAnnual report

    「The Group is subject to legal regulations including the Food Sanitation Act, the Act on Standardization, etc. of Agricultural and Forestry Products (JAS Act), the Food Labeling Act, the Act against Unjustifiable Premiums and Misleading Representations, and environmental and recycling-related laws and regulations.」

    The risk identified is that tighter food labeling, premium labeling, environmental and recycling regulations, as well as unforeseen new regulations, could constrain the business.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
S&B Foods's next results are scheduled for 2026-10-30. Read the earnings preview
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