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Hokuetsu (3865) · FactAchieved

Change in the consolidated period due to the change in 北越東洋ファイバー's fiscal year-end

First written in FY2018-Q1. 1 of 4 entries say "Restated". Latest entry: FY2018.

4entries
2years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2018-Q1 – FY2018-Q2AdvancedFY2018-Q3 – FY20182017: 220172018: 22018
Same theme, other companies
Adjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting DatesA theme 77 companies write about · 1 as a headwind · 10 as a tailwind

22 other companies' latest entry also says "Achieved".

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Showing 14 of the 77 companies compared. The sentences above are computed from all 77.
Full recordFilings, disclosures and news, newest first
  1. FY2018AchievedAnnual report

    「During the current consolidated fiscal year, 北越東洋ファイバー株式会社 changed its fiscal year-end to 31 March, making it the same as the consolidated fiscal year-end. The accounting period for this subsidiary during the current consolidated fiscal year is 13 months.」

    北越東洋ファイバー's change of fiscal year-end was completed, making it the same as the consolidated fiscal year-end. The first year after the change includes 13 months in the consolidated accounts.
  2. FY2018-Q3AdvancedAnnual report

    「Following the company's change of fiscal year-end to 31 March, the current third quarter cumulative consolidated period includes 10 months from 1 March 2017 to 31 December 2017.」

    Due to 北越東洋ファイバー's change of fiscal year-end, the consolidation period has progressed from 7 months in the second quarter to 10 months in the third quarter.
  3. FY2018-Q2RestatedAnnual report

    「Following the company's change of fiscal year-end to 31 March, the current second quarter cumulative consolidated period includes 7 months from 1 March 2017 to 30 September 2017.」

    Due to 北越東洋ファイバー's change of fiscal year-end, the current second quarter includes 7 months of its results in the consolidated accounts.
  4. FY2018-Q1First statedAnnual report

    「Hokuetsu Toyo Fibre Co., Ltd., one of our consolidated subsidiaries, previously had a 28 February fiscal year-end. We used its financial statements as of that date and made the necessary consolidation adjustments for material transactions arising between that date and the consolidated fiscal year-end. Following its change of fiscal year-end to 31 March, the first quarter cumulative period includes four months from 1 March 2017 to 30 June 2017.」

    Hokuetsu Toyo Fibre changed its fiscal year-end from 28 February to 31 March, and four months of its results were consolidated in the first quarter.
Moved together

"Increase in total assets and net assets" moved the same way as this thread, in the same document, in 2 of its 4 moves.

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  2. 1Increase in total assets and net assets2×

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Change in the consolidated period due to the change in 北越東洋ファイバー's fiscal year-end | Hokuetsu Corporation (3865) | Komori