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Merf (3168) · InitiativeAdvancedLatest Revisions to earnings forecasts (2026-07-13): "Cited as achieved"

Preparation of Consolidated Financial Statements Following the Increased Materiality of KUROTANI NORTH AMERICA INC.

First written in FY2016-Q3. 3 of 5 entries say "Advanced", first in FY2016. Latest entry: 2026-07-13.

5entries
11years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2016 – FY20252016: 220162017: 020172018: 020182019: 020192020: 020202021: 020212022: 020222023: 020232024: 020242025: 220252026: 12026
Same theme, other companies
Ongoing review of the consolidation and equity-method scopes based on materiality criteriaA theme 68 companies write about · 0 as a headwind · 3 as a tailwind

2 other companies' latest entry also says "Cited as achieved".

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 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. 2026-07-13Cited as achievedRevisions to earnings forecasts

    「The main factors behind the improvement in operating income were the ability to pass higher raw material costs, resulting from the surge in copper prices, through to selling prices; the review of low-margin customers; and the contribution from the U.S. subsidiary, which was consolidated for the full year.」

    The contribution from the U.S. subsidiary, which was consolidated for the full year, was cited as a factor behind the improvement in operating income in the full-year earnings forecast.
  2. FY2025AdvancedAnnual report

    「From the current fiscal year, the newly established CMX Metals and 株式会社MERFロジスティクス have been included in the scope of consolidation.」

    CMX Metals and 株式会社MERFロジスティクス were added to the scope of consolidation, expanding the consolidation and disclosure scope.
  3. FY2025-H1AdvancedAnnual report

    「As CMX Metals was newly established during the current interim consolidated accounting period, it has been included in the scope of consolidation.」

    CMX Metals, newly established as a subsidiary of Kurotani North America Inc., was added to the scope of consolidation, expanding the consolidation and disclosure scope for the North American operations.
  4. FY2016AdvancedAnnual report

    「As the materiality of the subsidiary increased, consolidated financial statements have been prepared from the current fiscal year.」

    Following the preparation of consolidated financial statements in the quarterly securities report, the Company has progressed to the stage of preparing full-year consolidated financial statements.
  5. FY2016-Q3First statedAnnual report

    「As the materiality of KUROTANI NORTH AMERICA INC. increased from the first quarter of the fiscal year, quarterly consolidated financial statements have been prepared.」

    The North American subsidiary has been included in the scope of consolidation and quarterly consolidated financial statements have been prepared from the first quarter. The equity method has also been applied to THAI KUROTANI CO.,LTD. as an affiliate.
Moved together

"Strong demand for gold products and character merchandise" moved the same way as this thread, in the same document, in 2 of its 5 moves.

22222★12345
  1. ★This thread
  2. 1Strong demand for gold products and character merchandise2×
  3. 2Overseas Market Expansion and Network Development Starting with the United States and Thailand2×
  4. 3Securing stable operating cash flow through inventory and trade receivables management2×
  5. 4Maintaining the Current Level of the Art and Craft Business and Securing Stable Long-Term Profits2×
  6. 5Capital investment focused primarily on the nonferrous metals business2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Merf's next results are scheduled for 2026-10-14. Read the earnings preview It last moved in the Revisions to earnings forecasts of 2026-07-13: "Cited as achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Preparation of Consolidated Financial Statements Following the Increased Materiality of KUROTANI NORTH AMERICA INC. | MERF Inc. (3168) | Komori