Change in the Fiscal Year-End of 株式会社ビューティ花壇西日本 and 10-Month Consolidation
First written in FY2024-Q3. 1 of 2 entries say "Advanced", first in FY2024. Latest entry: FY2024.
10 other companies' latest entry also says "Advanced".
- FY2024AdvancedAnnual report
「Previously, for 株式会社ビューティ花壇西日本, one of the consolidated subsidiaries whose fiscal year-end was 31 May, the Company used financial statements as of that date and made the adjustments required for consolidation for material transactions arising between that date and the consolidated fiscal year-end. Following the company's change of fiscal year-end to 30 June, the fiscal year ended 30 June 2024 includes 13 months of consolidation, from 1 June 2023 to 30 June 2024.」
The consolidation period progressed from 10 months in the third quarter to 13 months for the full year, and the full-year disclosure reflects the consolidation treatment following the change in 株式会社ビューティ花壇西日本's fiscal year-end. - FY2024-Q3First statedAnnual report
「Previously, for 株式会社ビューティ花壇西日本, one of the consolidated subsidiaries whose fiscal year-end was 31 May, the Company used financial statements as of that date and made the adjustments required for consolidation for material transactions arising between that date and the consolidated fiscal year-end. Following the company's change of fiscal year-end to 30 June, the nine months ended 31 March 2024 includes 10 months of consolidation, from 1 June 2023 to 31 March 2024.」
Following the change in 株式会社ビューティ花壇西日本's fiscal year-end from 31 May to 30 June, the nine months ended 31 March 2024 includes 10 months of consolidation, from 1 June 2023 to 31 March 2024. The impact of the change on the financial statements was described as immaterial.