Irregular 15-month financial period following a change in the fiscal year-end and omission of year-on-year comparisons
First written in FY2017-Q3. 5 of 7 entries say "Restated". Latest entry: FY2019-Q1.
1 other company's latest entry also says "Dropped".
- FY2019-Q1DroppedAnnual report
「As a result, net sales for the nine-month period ended 31 December 2016 were ¥11,379 million, down 1.2% year on year. In terms of earnings, operating income was ¥687 million, down 3.3% year on year, and ordinary income was ¥694 million, down 6.4%. Net income attributable to owners of the parent was ¥320 million, down 19.9% year on year, due to an increase in impairment losses compared with the corresponding period of the previous year.」
The omission of year-on-year comparisons due to the 15-month fiscal year is not stated in this filing, and year-on-year performance comparisons have resumed. - FY2018RestatedAnnual report
「The previous consolidated fiscal year covered the 15-month period from 1 January 2016 to 31 March 2017 due to the change in the fiscal year-end. Accordingly, year-on-year comparisons are not presented.」
The full-year disclosure continues the practice of not presenting year-on-year comparisons because the previous consolidated fiscal year covered 15 months. - FY2018-Q3RestatedAnnual report
「Due to the change in the fiscal year-end, the 9th fiscal year covers the 15-month period from 1 January 2016 to 31 March 2017. Accordingly, the periods covered by the third quarter cumulative consolidated period differ between the 9th fiscal year, from 1 January 2016 to 30 September 2016, and the 10th fiscal year, from 1 April 2017 to 31 December 2017.」
The Company reconfirms that no comparison with the corresponding quarter of the previous year is made because the periods differ between the previous consolidated fiscal year, which covered 15 months, and the current third quarter cumulative period. - FY2018-Q2RestatedAnnual report
「As a result, the current second quarter cumulative consolidated period, from 1 April 2017 to 30 September 2017, differs from the comparable previous second quarter cumulative consolidated period, from 1 January 2016 to 30 June 2016, so no comparison with the corresponding quarter of the previous year is made.」
Year-on-year comparison with the corresponding quarter of the previous year is omitted because the periods differ from those of the previous consolidated fiscal year, which covered 15 months due to the change in the fiscal year-end. - FY2018-Q1RestatedAnnual report
「The previous consolidated fiscal year covered the 15-month period from 1 January 2016 to 31 March 2017 due to the change in the fiscal year-end. As a result, the current first quarter cumulative consolidated period, from 1 April 2017 to 30 June 2017, differs from the comparable previous first quarter cumulative consolidated period, from 1 January 2016 to 31 March 2016, so no comparison with the corresponding quarter of the previous year is made.」
Year-on-year comparison with the corresponding quarter of the previous year is omitted because the periods differ from those of the previous consolidated fiscal year, which covered 15 months. - FY2017RestatedAnnual report
「Due to the change in the fiscal year-end, the current consolidated fiscal year covers the 15-month period from 1 January 2016 to 31 March 2017. Accordingly, year-on-year comparisons are not presented.」
The full-year results discussion also confirms the policy of not presenting year-on-year comparisons because the fiscal year covers 15 months due to the change in the fiscal year-end. - FY2017-Q3First statedAnnual report
「Due to a change in the fiscal year-end, the 9th fiscal year covers the 15-month period from 1 January 2016 to 31 March 2017. Accordingly, figures for the corresponding period of the previous year are not presented.」
The 9th fiscal year became a 15-month period due to the change in the fiscal year-end, and comparative figures for the corresponding period of the previous year are not presented.