Komori
Shinwa (3447) · FactRestated

Preparation of Consolidated Financial Statements under IFRS

First written in FY2018. 12 of 16 entries say "Restated". Latest entry: FY2026-H1.

16entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q2 – FY2026-H12018: 320182019: 420192020: 320202021: 120212022: 120222023: 220232024: 120242025: 12025
Same theme, other companies
Ongoing Interim Disclosure Based on IFRS and IAS 34A theme 30 companies write about · 0 as a headwind · 21 as a tailwind

27 other companies' latest entry also says "Restated".

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 30 companies compared. The sentences above are computed from all 30.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「As the Group's condensed interim consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2, item 2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 312 of that regulation.」

    The Company continues to prepare interim consolidated financial statements in accordance with IFRS and IAS 34.
  2. FY2025-H1RestatedAnnual report

    「As the Group's condensed interim consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2, item 2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 312 of that regulation.」

    The Company continues to prepare interim consolidated financial statements in accordance with IFRS and IAS 34.
  3. FY2024-Q2RestatedAnnual report

    「As the Group's condensed quarterly consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」

    Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34.
  4. FY2023RestatedAnnual report

    「As the Group's consolidated financial statements meet the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with IFRS.」

    The company continues to prepare consolidated financial statements in accordance with IFRS.
  5. FY2022RestatedAnnual report

    「As the Group's consolidated financial statements meet the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with IFRS.」

    The company continues to prepare consolidated financial statements in accordance with IFRS.
  6. FY2022-Q1RestatedAnnual report

    「As the Company's condensed quarterly consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」

    Continues to prepare condensed quarterly consolidated financial statements in accordance with IFRS and IAS 34.
  7. FY2021-Q2RestatedAnnual report

    「As the Group's condensed quarterly consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」

    The company continues to prepare condensed quarterly consolidated financial statements under IAS 34 and IFRS.
  8. FY2021-Q1RestatedAnnual report

    「As the Group's condensed quarterly consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」

    The company continues to prepare condensed quarterly consolidated financial statements under IFRS and IAS 34.
  9. FY2020-Q3RestatedAnnual report

    「The Company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting" (hereinafter, "IAS 34"), pursuant to Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」

    Continues to prepare quarterly consolidated financial statements under IAS 34 and IFRS.
  10. FY2020-Q2RestatedAnnual report

    「This was mainly due to the recognition of ¥369 million in right-of-use assets resulting from the application of IFRS 16, "Leases."」

    Continues to apply IFRS 16 and has recognized ¥369 million in right-of-use assets.
  11. FY2020-Q1AdvancedAnnual report

    「The Group has applied IFRS 16, "Leases" (issued January 2016) (hereinafter, "IFRS 16") from the first quarter of the current consolidated fiscal year.」

    IFRS 16, which had been scheduled for the previous fiscal year, was applied from the first quarter, and right-of-use assets of ¥371.117 million and lease-related liabilities were recognized.
  12. FY2019AdvancedAnnual report

    「With the application of IFRS 16, the Group plans to recognize approximately ¥300 million in right-of-use assets and approximately ¥300 million in lease liabilities on the date of initial application.」

    Continues to apply IFRS 9 and IFRS 15, and plans to apply IFRS 16 from the fiscal year ending March 2020, with approximately ¥300 million in right-of-use assets and lease liabilities expected to be recognized.
  13. FY2019-Q3RestatedAnnual report

    「The Company's condensed quarterly consolidated financial statements have been prepared in accordance with International Accounting Standard 34, "Interim Financial Reporting" (hereinafter, "IAS 34"), pursuant to Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements.」

    Continues to prepare quarterly consolidated financial statements under IAS 34 and IFRS.
  14. FY2019-Q2RestatedAnnual report

    「As the Group's condensed quarterly consolidated financial statements meet all the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Quarterly Consolidated Financial Statements, they have been prepared in accordance with IAS 34 pursuant to Article 93 of that regulation.」

    We continue to prepare interim consolidated financial statements under IFRS.
  15. FY2019-Q1AdvancedAnnual report

    「The principal standards applied by the Group from the first quarter of the current consolidated fiscal year are as follows: IFRS 9 and IFRS 15.」

    While continuing IFRS disclosures, the Group has applied IFRS 9 and IFRS 15 from the current quarter.
  16. FY2018First statedAnnual report

    「As the Group's consolidated financial statements meet the requirements for a "Specified Company under the Designated International Accounting Standards" set forth in Article 1-2 of the Regulation on Consolidated Financial Statements, they have been prepared in accordance with IFRS.」

    Under IFRS, goodwill and other assets are not amortized, and impairment tests are conducted each fiscal year.
Moved together

"Full-Scale Expansion of the Rental Business" moved the same way as this thread, in the same document, in 2 of its 16 moves.

222222★123456
  1. ★This thread
  2. 1Full-Scale Expansion of the Rental Business2×
  3. 2Expansion of Business Areas in the Logistics Equipment Segment2×
  4. 3Driving cost reductions2×
  5. 4Decline in demand for system scaffolding2×
  6. 5Increase in Revenue and Decline in Operating Profit2×
  7. 6Construction investment, housing renovation, and infrastructure renewal demand2×

★ 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
Shinwa's next results are scheduled for 2026-11-11. Read the earnings preview
News
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