Recognition of Loss on Liquidation of an Overseas Subsidiary
First written in FY2019-Q3. 1 of 2 entries say "Materialised", first in FY2019-Q3. Latest entry: FY2019.
Toyota Boshoku moved to the "Worse" side of this theme in 2019, 4 years before the typical company in this theme (2023).
The whole theme swung hardest in 2026: 4 of 12 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「当期純利益は、前連結会計年度の50,578百万円から28,150百万円となり、親会社株主に帰属する当期純利益は42,762百万円から21,503百万円となりました。特別損失として関係会社清算損3,460百万円を計上しております。」
在外子会社清算に伴う関係会社清算損が通期の日本基準決算でも3,460百万円の特別損失として計上されている。 - FY2019-Q3MaterialisedAnnual report
「Profit attributable to owners of the parent decreased by ¥11.4 billion, or 40.2%, year on year to ¥17.0 billion, mainly because a loss on the recycling of the foreign currency translation adjustment related to the liquidation of an overseas subsidiary was recognized as a loss on liquidation of an affiliate under extraordinary losses.」
A loss on recycling the foreign currency translation adjustment arising from the liquidation of an overseas subsidiary was recognized as a loss on liquidation of an affiliate under extraordinary losses.