Komori
Yutaka Foods (2806) · PolicyRestated

Non-consolidation policy due to the immateriality of subsidiaries

First written in FY2017-Q2. 21 of 23 entries say "Restated". Latest entry: FY2025-H1.

23entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY2018RestatedFY2019-Q2 – FY2025-H12016: 12017: 420172018: 420182019: 320192020: 320202021: 220212022: 220222023: 220232024: 22024
Same theme, other companies
Non-preparation of consolidated financial statements because subsidiaries are immaterialA theme 44 companies write about · 0 as a headwind · 0 as a tailwind

24 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 44 companies compared. The sentences above are computed from all 44.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because we have no subsidiaries.」

    The policy of not preparing interim consolidated financial statements because the company has no subsidiaries continues.
  2. FY2024-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  3. FY2024-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  4. FY2023-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  5. FY2023-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  6. FY2022-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  7. FY2022-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  8. FY2021-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  9. FY2021-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  10. FY2021-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  11. FY2020-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  12. FY2020-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  13. FY2020-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  14. FY2019-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  15. FY2019-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The policy of not preparing quarterly consolidated financial statements because the company has no subsidiaries continues.
  16. FY2019-Q1ReframedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The disclosure has changed from the previous policy of not consolidating subsidiaries because they were immaterial to a statement that the company has no subsidiaries.
  17. FY2018RestatedAnnual report

    「As we do not prepare consolidated financial statements, we have not provided information on trends in key management indicators and other matters relating to consolidated fiscal years.」

    The disclosure policy of not preparing consolidated financial statements because the subsidiaries are immaterial continues.
  18. FY2018-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues. The asset, revenue, profit and retained earnings thresholds are 0.9%, 0.9%, 2.1% and 0.2%, respectively.
  19. FY2018-Q2RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues. The asset, revenue, profit and retained earnings thresholds are 0.9%, 0.9%, 1.5% and 0.2%, respectively.
  20. FY2018-Q1RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues. The asset, revenue, profit and retained earnings thresholds are 1.0%, 0.8%, 1.3% and 0.2%, respectively.
  21. FY2017RestatedAnnual report

    「As we do not prepare consolidated financial statements, we have not provided information on trends in key management indicators and other matters relating to consolidated fiscal years.」

    The disclosure policy of not preparing consolidated financial statements continues.
  22. FY2017-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues. This time, the company also discloses the asset, revenue, profit and retained earnings thresholds of 0.9%, 0.8%, 1.4% and 0.2%, respectively.
  23. FY2017-Q2First statedAnnual report

    「Pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance No. 64 of 2007, titled “Ordinance on Terminology, Forms and Preparation Methods for Quarterly Consolidated Financial Statements,” we do not prepare quarterly consolidated financial statements because, considering the subsidiaries’ assets, net sales, profit or loss, retained earnings, cash flows and other items, their significance is insufficient to prevent a reasonable assessment of the financial position, operating results and cash-flow position of our corporate group.」

    The company newly states its disclosure policy of not preparing quarterly consolidated financial statements because its subsidiaries are immaterial.
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
Yutaka Foods's next results are scheduled for 2026-11-13. Read the earnings preview
News
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