Initiative to Align the Fiscal Year-End of Overseas Consolidated Subsidiaries with the Consolidated Closing Date
First written in FY2017-Q1. 6 of 11 entries say "Restated". Latest entry: FY2022.
33 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Among the consolidated subsidiaries, 住精科技（揚州）有限公司 has a fiscal year-end of 31 December, and financial statements as of that date are used in preparing the consolidated financial statements. However, necessary adjustments are made on a consolidated basis for material transactions arising between that date and the consolidated fiscal year-end.」
While there is an initiative to align the fiscal year-ends of overseas subsidiaries with the consolidated fiscal year-end, a difference remains for the Yangzhou subsidiary, for which financial statements for the 31 December year-end are used. - FY2021RestatedAnnual report
「Among the consolidated subsidiaries, 住精科技（揚州）有限公司 has a fiscal year-end of 31 December, and financial statements as of that date are used in preparing the consolidated financial statements.」
While there is an initiative to align the fiscal year-ends of overseas subsidiaries with the consolidated fiscal year-end, a difference remains for the Yangzhou subsidiary, for which financial statements for the 31 December year-end are used. - FY2020A difference remains in the fiscal year-end date of 1 overseas subsidiaryAnnual report
「Among the consolidated subsidiaries, 住精科技（揚州）有限公司 has a fiscal year-end of 31 December, and financial statements as of that date are used in preparing the consolidated financial statements.」
While there is an ongoing initiative to align the fiscal year-ends of overseas consolidated subsidiaries with 31 March, the use of financial statements for the 31 December year-end remains in place for the Yangzhou subsidiary. - FY2018RestatedAnnual report
「In addition, from the fiscal year ended March 2014, the fiscal year-end dates of overseas consolidated subsidiaries have been changed sequentially from 31 December to 31 March, the same date as the consolidated fiscal year-end, in order to manage and disclose the performance of the Group more appropriately.」
The initiative to align the fiscal year-ends of overseas consolidated subsidiaries with 31 March continues to be described as a measure to improve the management and disclosure of performance. - FY2018-Q3RestatedAnnual report
「Previously, for 2 overseas subsidiaries among the consolidated subsidiaries whose fiscal year-end was 31 December, financial statements as of that date were used, and necessary adjustments were made for material transactions arising between that date and the consolidated fiscal year-end. From the first quarter of the consolidated fiscal year, however, the method has been changed for 1 of these companies, 住友精化貿易（上海）有限公司, to prepare provisional financial statements as of 31 March, the consolidated fiscal year-end, and include them in the consolidation.」
For 1 overseas consolidated subsidiary, the method of preparing provisional financial statements as of 31 March and including them in the consolidation continues to be applied. - FY2018-Q2RestatedAnnual report
「In addition, in connection with the sequential change, from 31 December to 31 March, the same date as the consolidated fiscal year-end, of the fiscal year-end dates of overseas consolidated subsidiaries from the fiscal year ended March 2014 in order to manage and disclose the performance of the Group more appropriately, the results of 1 company for the 9-month period from 1 January to 30 September were included in the consolidated results for the cumulative second quarter of the previous fiscal year.」
The initiative to align the fiscal year-ends of overseas consolidated subsidiaries with the consolidated fiscal year-end, and the resulting consolidation of 9 months of results, continues to be described. - FY2018-Q1RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the method has been changed for 1 of these companies, 住友精化貿易（上海）有限公司, to prepare provisional financial statements as of 31 March, the consolidated fiscal year-end, and include them in the consolidation.」
For 1 overseas consolidated subsidiary, the method of preparing provisional financial statements as of 31 March, the consolidated fiscal year-end, continues to be applied. - FY2017AdvancedAnnual report
「In addition, from the current consolidated fiscal year, the method has been changed for 1 overseas subsidiary, 住友精化貿易（上海）有限公司, to prepare provisional financial statements as of 31 March, the consolidated fiscal year-end, and include them in the consolidation. As a result of this change, the current consolidated fiscal year includes the 15-month period from 1 January 2016 to 31 March 2017」
The change to the method of preparing provisional financial statements as of the consolidated fiscal year-end for 1 overseas consolidated subsidiary has also been applied for the full fiscal year, resulting in the consolidation of a 15-month period. - FY2017-Q3AdvancedAnnual report
「Previously, for 2 overseas subsidiaries among the consolidated subsidiaries whose fiscal year-end was 31 December, financial statements as of that date were used, and necessary adjustments were made for material transactions arising between that date and the consolidated fiscal year-end. From the first quarter of the consolidated fiscal year, however, the method has been changed for 1 of these companies, 住友精化貿易（上海）有限公司, to prepare provisional financial statements as of 31 March, the consolidated fiscal year-end, and include them in the consolidation. As a result of this change, the cumulative third quarter of the current consolidated fiscal year includes the 12-month period from 1 January 2016 to 31 December 2016」
As efforts to align fiscal year-ends have progressed, the method of preparing provisional financial statements as of 31 March for the relevant company and including them in the consolidation has been adopted, resulting in the consolidation of the 12-month period from January to December for the cumulative third quarter. - FY2017-Q2AdvancedAnnual report
「In addition, in connection with the sequential change, from 31 December to 31 March, the same date as the consolidated fiscal year-end, of the fiscal year-end dates of overseas consolidated subsidiaries from the fiscal year ended March 2014 in order to manage and disclose the performance of the Group more appropriately, the results of 1 company for the 9-month period from 1 January to 30 September were included in the consolidated results for the cumulative second quarter of the previous fiscal year, and the results of 1 company for the 9-month period from 1 January to 30 September were included in the consolidated results for the cumulative second quarter of the current fiscal year.」
Progress has been made in aligning the fiscal year-ends of overseas consolidated subsidiaries, and the results of 1 company for the 9-month period from January to September have been included in the consolidated results for the cumulative second quarter. - FY2017-Q1First statedAnnual report
「From the fiscal year ended March 2014, the fiscal year-end dates of overseas consolidated subsidiaries have been changed sequentially from 31 December to 31 March, the same date as the consolidated fiscal year-end, in order to manage and disclose the performance of the Group more appropriately.」
The fiscal year-end dates of overseas consolidated subsidiaries are being changed sequentially to improve the management and disclosure of performance.