15-month financial results and limitations on comparative information due to a change in the fiscal year-end
First written in FY2020-Q3. 4 of 6 entries say "Restated". Latest entry: FY2022.
1 other company's latest entry also says "Dropped".
- FY2022DroppedAnnual reportThe limitations on comparisons arising from the 15-month fiscal year and corresponding-period calculations following the change in the fiscal year-end no longer apply this year, as the comparison covers the normal full fiscal year from 1 July 2021 to 30 June 2022; no disclosure of those limitations has been identified.
- FY2021RestatedAnnual report
「Accordingly, comparisons of operating results and each business area are made between the figures for the current consolidated fiscal year, from 1 July 2020 to 30 June 2021, and reference figures calculated using the 12 months from 1 July 2019 to 30 June 2020 as the “corresponding period of the previous year.”」
Following the change in the fiscal year-end, comparisons with reference figures calculated for the corresponding period of the previous year have continued. - FY2021-Q3RestatedAnnual report
「Accordingly, comparisons of operating results and each segment are made against reference figures calculated using the nine months from 1 July 2019 to 31 March 2020 as the “corresponding period of the previous year.”」
Amid continuing limitations on comparative information resulting from the change in the fiscal year-end, cumulative third-quarter results are compared with reference figures calculated using a nine-month corresponding period of the previous year. - FY2021-Q2RestatedAnnual report
「Accordingly, comparisons of operating results and each segment are made against reference figures calculated using the six months from 1 July to 31 December 2019 as the “corresponding period of the previous year.”」
For the second quarter of the 49th fiscal year following the change in the fiscal year-end, comparisons with reference figures calculated for the corresponding period of the previous year have continued. - FY2021-Q1RestatedAnnual report
「Accordingly, comparisons of operating results and each segment are made against reference figures calculated using the three months from 1 July to 30 September 2019 as the “corresponding period of the previous year.”」
For the first quarter of the 49th fiscal year following the change in the fiscal year-end, comparisons with reference figures calculated for the corresponding period of the previous year have continued. - FY2020-Q3First statedAnnual report
「Following approval at the 47th Annual General Meeting of Shareholders held on 26 June 2019 to partially amend the Articles of Incorporation, we changed the fiscal year-end from 31 March to 30 June each year. As a transitional measure, the current consolidated fiscal year covers the 15 months from 1 April 2019 to 30 June 2020. Accordingly, comparative information is not provided for the quarterly consolidated statements of income, quarterly consolidated statements of comprehensive income or quarterly consolidated statements of cash flows.」
The fiscal year-end was changed from 31 March to 30 June through an amendment to the Articles of Incorporation, resulting in a 15-month fiscal year from 1 April 2019 to 30 June 2020 as a transitional measure. Consequently, comparative information is not provided in the statements of income, comprehensive income or cash flows.