Commencement of Consolidated Financial Statement Preparation and Disclosure of Consolidated Management Information
First written in FY2016. 20 of 25 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2024: 4 of 24 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「We do not prepare interim consolidated financial statements because we have no subsidiaries.」
The Company has no subsidiaries and continues to prepare interim financial statements on an unconsolidated basis. - FY2025-H1RestatedAnnual report
「We do not prepare interim consolidated financial statements because we have no subsidiaries.」
The Company has no subsidiaries and continues to prepare interim financial statements on an unconsolidated basis. - FY2024-Q3RestatedAnnual report
「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」
Following the liquidation of the unconsolidated subsidiary, the Company has no subsidiaries and continues to prepare quarterly financial statements on an unconsolidated basis. - FY2024-Q1RestatedAnnual report
「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」
Following the liquidation of the unconsolidated subsidiary, the Company has no subsidiaries and continues to disclose that it does not prepare quarterly consolidated financial statements. - FY2023-Q3ReframedAnnual report
「As the Company has no subsidiaries following the liquidation on 28 December 2022 of its former unconsolidated subsidiary, 株式会社北日本車検整備工場, it does not prepare quarterly consolidated financial statements.」
The liquidation of 株式会社北日本車検整備工場 eliminated the Company’s subsidiaries, changing the structure from one in which an unconsolidated subsidiary was treated under the materiality threshold to one in which unconsolidated financial statements are prepared with no subsidiaries. - FY2023-Q2ReframedAnnual report
「During the six-month period ended in the second quarter, the Company dissolved its unconsolidated subsidiary, 株式会社北日本車検整備工場.」
The subsidiary that had been treated as unconsolidated because it was immaterial was dissolved, changing the composition of the companies covered by the unconsolidated financial statements. - FY2022-Q3RestatedAnnual report
「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」
The Company continues to prepare quarterly financial statements on an unconsolidated basis, considering its subsidiaries to be immaterial. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」
The Company continues to prepare quarterly financial statements on an unconsolidated basis, considering its subsidiaries to be immaterial. - FY2021RestatedAnnual report
「The company does not prepare consolidated financial statements because its subsidiaries are considered immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not mislead reasonable judgement regarding the financial position, operating results or cash flows of the group.」
Although the Company has 株式会社北日本車検整備工場 as a subsidiary, it continues to prepare unconsolidated financial statements on the basis that the subsidiary is immaterial. - FY2021-Q1RestatedAnnual report
「Pursuant to Article 5, paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements, the Company does not prepare quarterly consolidated financial statements because the subsidiary is not material, based on its assets, revenue, profit or loss, retained earnings, cash flows and other items, to the extent that its exclusion does not prevent a reasonable assessment of the Group's financial position, operating results or cash flows.」
The Company continues to prepare unconsolidated quarterly financial statements, considering its subsidiaries, including 株式会社北日本車検整備工場, to be immaterial. - FY2020-Q3ReframedAnnual report
「In the third quarter accounting period, the Company acquired 100% of the shares of 株式会社北日本車検整備工場, making it a subsidiary. However, as its impact on assets, revenue, profit or loss, retained earnings and other items was immaterial and not significant, it is treated as an unconsolidated subsidiary.」
The disclosure structure changed from having no subsidiaries and therefore preparing unconsolidated financial statements to having 株式会社北日本車検整備工場 as a wholly owned unconsolidated subsidiary. However, the financial statements continue to be unconsolidated under the materiality threshold. - FY2020-Q2RestatedAnnual report
「As the Company has no subsidiaries, it has not prepared quarterly consolidated financial statements.」
The company has no subsidiaries this quarter and is preparing quarterly financial statements on a non-consolidated basis. - FY2020-Q1RestatedAnnual report
「As the Company has no subsidiaries, it has not prepared quarterly consolidated financial statements.」
The company has no subsidiaries and continues to prepare quarterly financial statements on a non-consolidated basis for disclosure. - FY2019RestatedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
The company continues to prepare financial statements on a non-consolidated basis in its full-year reports. - FY2019-Q3RestatedAnnual report
「As the Company has no subsidiaries, it has not prepared quarterly consolidated financial statements.」
The company has no subsidiaries and continues to prepare quarterly financial statements on a non-consolidated basis for disclosure. - FY2019-Q2RestatedAnnual report
「As the Company has no subsidiaries, it has not prepared quarterly consolidated financial statements.」
The company has no subsidiaries and continues to prepare quarterly financial statements on a non-consolidated basis for disclosure. - FY2019-Q1RestatedAnnual report
「As the Company has no subsidiaries, it has not prepared quarterly consolidated financial statements.」
The company has no subsidiaries and continues to prepare quarterly financial statements on a non-consolidated basis for disclosure. - FY2018RestatedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
The company confirmed in its full-year disclosure that it prepares financial statements on a non-consolidated basis following the transfer of shares in 多賀城蔦屋書店. - FY2018-Q2RestatedAnnual report
「Because the company changed to non-consolidated reporting from the previous third-quarter cumulative period, it does not conduct comparative analysis against the cumulative period of the same quarter of the previous year.」
Following the change to non-consolidated reporting, the company continues to use a disclosure basis that does not include comparative analysis against the same quarter of the previous year. - FY2018-Q1RestatedAnnual report
「Because the company changed to non-consolidated reporting from the previous third-quarter cumulative period, it does not conduct comparative analysis against the cumulative period of the same quarter of the previous year.」
The company continues to operate under a reporting basis in which it changed to non-consolidated reporting from the previous third-quarter cumulative period and does not conduct comparative analysis against the same quarter of the previous year. - FY2017RestatedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
The company confirmed in its full-year disclosure that its financial statements were prepared on a non-consolidated basis for the fiscal year following the transfer of shares in 多賀城蔦屋書店. - FY2017-Q3ReframedAnnual report
「As the company ceased to have a consolidated subsidiary after transferring all shares of its former consolidated subsidiary ㈱多賀城蔦屋書店 on 12 October 2016, it has not prepared quarterly consolidated financial statements from the financial results for the current third quarter.」
Following the commencement of consolidated financial statement preparation, the company changed from consolidated to non-consolidated reporting from the third-quarter financial results after its consolidated subsidiary ceased to exist, changing the basis of disclosure. - FY2017-Q2RestatedAnnual report
「Because the company has prepared consolidated financial statements since the end of the previous consolidated fiscal year, it does not present the quarterly consolidated statements of income, quarterly consolidated statements of comprehensive income or quarterly consolidated statements of cash flows for the previous second quarter cumulative period, which is comparative information.」
Because the company began preparing consolidated financial statements at the end of the previous consolidated fiscal year, comparative information for the same period of the previous year remains unavailable. - FY2017-Q1RestatedAnnual report
「Because the company has prepared consolidated financial statements since the end of the previous consolidated fiscal year, it does not present the quarterly consolidated statements of income or quarterly consolidated statements of comprehensive income for the previous first quarter cumulative period, which is comparative information covering 1 April 2015 to 30 June 2015.」
Following the commencement of consolidated financial statement preparation at the end of the previous consolidated fiscal year, comparative information for the same period of the previous year remains unavailable. - FY2016First statedAnnual report
「Because the company has prepared consolidated financial statements since the 42nd fiscal year, no information is presented for earlier periods.」
The current fiscal year is the first year in which the company prepared consolidated financial statements, and disclosure of consolidated results began in this fiscal year.