Commencement of Consolidated Financial Reporting Following 令和エンジニアリング株式会社 Becoming a Subsidiary
First written in FY2021-Q2. 8 of 12 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- FY2024Completion of liquidation of the unconsolidated subsidiary and transition to a wholly non-consolidated structureAnnual report
「In addition, 日本パーソナルストレージ株式会社, formerly a non-consolidated subsidiary of the company, was dissolved on 1 April 2024 and completed liquidation on 27 September 2024. The company had no non-consolidated subsidiaries at the end of the fiscal year.」
In addition to not preparing consolidated financial statements because its subsidiaries were immaterial, the company completed the liquidation of its unconsolidated subsidiary and had no subsidiaries at the end of the fiscal year. - FY2024-Q2RestatedAnnual 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 reconfirmed that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. - FY2024-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 reconfirmed that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. - FY2023-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 reconfirmed that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. - FY2023-Q2RestatedAnnual 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 reconfirmed that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. - FY2023-Q1RestatedAnnual report
「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」
The company reconfirmed that it has no consolidated subsidiaries and does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. - FY2022RestatedAnnual 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.」
The company reconfirmed that, following the transfer of all shares in 令和エンジニアリング株式会社, it has no consolidated subsidiaries and does not prepare consolidated financial statements because the subsidiaries are immaterial. - FY2022-Q3RestatedAnnual report
「Because the company transferred all shares in 令和エンジニアリング株式会社, formerly a consolidated subsidiary, on 31 August 2021 and consequently no longer had any consolidated subsidiaries, it has not prepared consolidated financial statements since the fourth quarter accounting period of the previous fiscal year.」
The company reconfirmed that, following the transfer of all shares in 令和エンジニアリング株式会社, it has no consolidated subsidiaries and prepares non-consolidated financial statements. - FY2022-Q2ReframedAnnual report
「Because the company transferred all shares in 令和エンジニアリング株式会社, formerly a consolidated subsidiary, on 31 August 2021 and consequently no longer had any consolidated subsidiaries, it has not prepared consolidated financial statements since the fourth quarter accounting period of the previous fiscal year.」
The reporting structure has changed from consolidated accounting, which began following the acquisition of 令和エンジニアリング株式会社 as a subsidiary, to preparing non-consolidated financial statements with no consolidated subsidiaries following the transfer of all shares. - FY2022-Q1ReframedAnnual 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 reporting structure has changed from consolidated accounting, which began in the second quarter of FY2021 following the acquisition of 令和エンジニアリング株式会社 as a subsidiary, to not preparing quarterly consolidated financial statements for the current first quarter because the subsidiary is immaterial. - FY2021-Q3RestatedAnnual report
「Because we acquired shares in 令和エンジニアリング株式会社 and included it in the scope of consolidation, we have prepared quarterly consolidated financial statements from the second quarter of the current consolidated fiscal year. Accordingly, 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 reconfirmed that it began consolidated accounting from the second quarter of the current consolidated fiscal year following the acquisition of 令和エンジニアリング株式会社 and did not present comparative information. - FY2021-Q2First statedAnnual report
「Following the acquisition in February 2021 of 令和エンジニアリング株式会社, which designs, supervises and constructs various projects including condominiums, commercial facilities and self-storage facilities, the company began preparing consolidated financial statements from the second quarter of the current consolidated fiscal year.」
Following the acquisition of 令和エンジニアリング株式会社 as a subsidiary, the company began consolidated accounting from the second quarter of the current consolidated fiscal year. The deemed acquisition date was 31 March 2021, and only the balance sheet was consolidated for the quarter.