Komori
Pr Times (3922) · FactReframed

Transition to Non-Consolidated Financial Statements Following the Merger of Mashmedia

First written in FY2021-Q1. 4 of 7 entries say "Restated". Latest entry: FY2023-Q1.

7entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2021-Q1 – FY2021-Q3RestatedFY2022-Q2 – FY20222020: 120202021: 320212022: 32022
Same theme, other companies
Transition to standalone financial statements following a statutory mergerA theme 18 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 2 of 8 companies on the "Worse" side.

2 other companies' latest entry also says "Reframed".

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 18 companies compared. The sentences above are computed from all 18.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q1ReframedAnnual report

    「Six-month period ended 31 May 2021 (1 March 2021 to 31 May 2021) Six-month period ended 31 May 2022 (1 March 2022 to 31 May 2022)」

    Compared with the previous disclosure, which covered the first year after the resumption of consolidated financial statement preparation, the first quarter now presents comparisons with the previous year's consolidated income and financial indicators and the end of the previous consolidated fiscal year.
  2. FY2022RestatedAnnual report

    「As the current consolidated fiscal year, from 1 March 2021 to 28 February 2022, is the first year in which consolidated financial statements have been prepared, no comparison with the previous consolidated fiscal year is provided for the consolidated balance sheet, consolidated income statement, consolidated statement of comprehensive income, consolidated statement of changes in shareholders' equity and other accounts, or consolidated statement of cash flows presented below.」

    The company reconfirmed the limitations on comparative information resulting from resuming the preparation of consolidated financial statements following the establishment and corporate split involving THE BRIDGE.
  3. FY2022-Q3RestatedAnnual report

    「As the group has prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, it has not performed comparative analysis with the year-to-date period of the same quarter of the previous year or the end of the previous consolidated fiscal year.」

    The company reconfirmed the disclosure structure under which comparative information is not presented because consolidated financial statements have been prepared from the first quarter following the establishment and corporate split involving THE BRIDGE.
  4. FY2022-Q2RestatedAnnual report

    「As the group has prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, it has not performed comparative analysis with the year-to-date period of the same quarter of the previous year or the end of the previous consolidated fiscal year.」

    The company reconfirmed the disclosure structure under which comparative information is not presented because consolidated financial statements have been prepared from the first quarter following the establishment and corporate split involving THE BRIDGE.
  5. FY2022-Q1ReframedAnnual report

    「As the company established 株式会社THE BRIDGE effective 19 March 2021, it has prepared quarterly consolidated financial statements from the first quarter consolidated accounting period.」

    Following the establishment and corporate split involving THE BRIDGE, the disclosure structure changed from standalone financial statements, adopted after the absorption-type merger of マッシュメディア, to quarterly consolidated financial statements from the first quarter.
  6. FY2021-Q3RestatedAnnual report

    「As 株式会社マッシュメディア, the company's consolidated subsidiary, was absorbed and merged effective 1 March 2020 and no consolidated subsidiaries remained, the company has not prepared quarterly consolidated financial statements from the first quarter accounting period.」

    The company reconfirmed the disclosure structure under which it prepares standalone quarterly financial statements because the absorption-type merger of マッシュメディア left it with no consolidated subsidiaries.
  7. FY2021-Q1First statedAnnual report

    「As 株式会社マッシュメディア, the company's consolidated subsidiary, was absorbed and merged effective 1 March 2020 and no consolidated subsidiaries remained, the company has not prepared quarterly consolidated financial statements from the first quarter accounting period.」

    The completion of the absorption-type merger of マッシュメディア eliminated the consolidated subsidiary, resulting in a change in the disclosure structure from quarterly consolidated financial statements to quarterly financial statements from the first quarter accounting period.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Pr Times yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Transition to Non-Consolidated Financial Statements Following the Merger of Mashmedia | PR TIMES Corporation (3922) | Komori