Quarterly consolidated reporting and omission of comparative information following the acquisition of AbHeri
First written in FY2023-Q2. 4 of 5 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2025: 5 of 20 companies on the "Worse" side.
18 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「As the group has been preparing quarterly consolidated financial statements since the second quarter of the previous fiscal year, it has not performed comparative analysis against the cumulative period of the same quarter of the previous year.」
Regarding the limitations on comparative information following the start of consolidation of AbHeri and other entities, the company has reconfirmed that it does not perform comparative analysis against the cumulative period of the same quarter of the previous year. - FY2024-Q1RestatedAnnual report
「As the group has been preparing quarterly consolidated financial statements since the second quarter of the previous fiscal year, it has not performed comparative analysis against the cumulative period of the same quarter of the previous year.」
Regarding the limitations on comparative information following the start of consolidation of AbHeri and other entities, the company has reconfirmed that it does not perform comparative analysis against the cumulative period of the same quarter of the previous year. - FY2023RestatedAnnual report
「As the group has been preparing consolidated financial statements since the current consolidated fiscal year, it has not made comparisons with the previous consolidated fiscal year or the end of the previous consolidated fiscal year.」
As this is the first consolidated fiscal year following AbHeri's conversion into a subsidiary, the company has reconfirmed in its full-year report that it does not provide comparative information against the previous consolidated fiscal year. - FY2023-Q3RestatedAnnual report
「As we have been preparing quarterly consolidated financial statements since the second quarter of the current fiscal year, we have not performed comparative analysis against the cumulative period of the same quarter of the previous year or the end of the previous consolidated fiscal year.」
The company has reconfirmed that, following the transition to consolidated accounting from the second quarter prompted by AbHeri becoming a subsidiary, it does not perform comparative analysis against the same quarter of the previous year or the end of the previous consolidated fiscal year. - FY2023-Q2First statedAnnual report
「Because the Company has prepared quarterly consolidated financial statements from the current second-quarter consolidated accounting period, comparative information is not presented.」
Following the conversion of AbHeri into a subsidiary, the company began preparing quarterly consolidated financial statements from the second quarter and did not provide comparative information for the same quarter of the previous year or the previous consolidated fiscal year.