Commencement of Preparation of Quarterly Consolidated Financial Statements
First written in FY2018-Q1. 6 of 8 entries say "Restated". Latest entry: FY2021-Q2.
The whole theme swung hardest in 2025: 5 of 20 companies on the "Worse" side.
18 other companies' latest entry also says "Restated".
- FY2021-Q2RestatedAnnual report
「Cumulative six months of the previous fiscal year (from 1 March 2019 to 31 August 2019) / cumulative six months of the current fiscal year (from 1 March 2020 to 31 August 2020)」
Following the first year of preparing consolidated financial statements, the Company continues to disclose quarterly consolidated financial statements containing comparative information with the same period of the previous year. - FY2020-Q3RestatedAnnual report
「Cumulative nine months of the previous fiscal year (from 1 March 2018 to 30 November 2018) / cumulative nine months of the current fiscal year (from 1 March 2019 to 30 November 2019)」
Following the first year of consolidation, the Company continues to disclose quarterly consolidated financial statements containing comparative information with the same period of the previous year. - FY2019-Q3RestatedAnnual report
「Net sales for the cumulative nine months of the current fiscal year were ¥36,175 million, up 32.5% year on year.」
Following the first year of preparing consolidated financial statements, the Company continues to disclose comparative information, including year-on-year changes, in the third quarter. - FY2019-Q1Commencement of disclosure of year-on-year comparisonsAnnual report
「Net sales for the cumulative first quarter of the current fiscal year were ¥10,708 million, up 38.2% year on year.」
The report for the first quarter of the previous fiscal year did not include a year-on-year comparison because it was the first year of consolidation, but this filing discloses comparative information including year-on-year changes. - FY2018RestatedAnnual report
「As the consolidated fiscal year under review, from 1 March 2017 to 28 February 2018, was the first year for which consolidated financial statements were prepared, no comparative information is provided for the consolidated balance sheet, consolidated income statement, consolidated statement of comprehensive income, consolidated statement of changes in consolidated shareholders' equity and other accounts, or consolidated statement of cash flows set out below.」
As the first year of preparing consolidated financial statements, the Company continues to use a disclosure framework that does not provide comparative information in its full-year reporting. - FY2018-Q3RestatedAnnual report
「Because the Company has prepared quarterly consolidated financial statements since the first quarter of the 19th fiscal year, it has not conducted comparative analysis with the same quarter of the previous year.」
Following the commencement of preparation of consolidated financial statements, the Company continues to disclose a policy of not conducting comparative analysis with the same quarter of the previous year. - FY2018-Q2RestatedAnnual report
「Because the Company has prepared quarterly consolidated financial statements since the first quarter of the 19th fiscal year, it has not conducted comparative analysis with the same quarter of the previous year.」
Following the commencement of preparation of consolidated financial statements, the Company continues to disclose a policy of not conducting comparative analysis with the same quarter of the previous year. - FY2018-Q1First statedAnnual report
「Because we began preparing quarterly consolidated financial statements from the first quarter of the 19th fiscal year, we have not included trends in key management indicators for the cumulative first quarter of the 18th fiscal year or the 18th fiscal year.」
The company began preparing consolidated financial statements from the first quarter of the 19th fiscal year and has not provided comparative information for the prior-year quarter or prior consolidated fiscal year.