Ymirlink (4372) · FactAchieved
First-Year Preparation of Consolidated Financial Statements
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: FY2025.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Transition to consolidated financial statements and expansion of the consolidation scope following the addition of subsidiariesA theme 175 companies write about · 3 as a headwind · 100 as a tailwind
14 other companies' latest entry also says "Achieved".
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 162 companies compared. The sentences above are computed from all 162.Comparing 200 of the theme's 214 threads.Full recordFilings, disclosures and news, newest first
- FY2025AchievedAnnual report
「前連結会計年度（2024年12月31日） 当連結会計年度（2025年12月31日）」
連結財務諸表の作成初年度であった2024年12月期を経て、2025年12月期は前連結会計年度との比較情報を掲げる通常の連結表示となった。 - FY2025-H1RestatedAnnual report
「なお、当社は、前連結会計年度末より連結財務諸表を作成しているため、中間連結損益計算書、中間連結包括利益計算書及び中間連結キャッシュ・フロー計算書に係る比較情報を記載しておりません。」
前連結会計年度末から連結財務諸表を作成しているため、中間連結損益計算書、中間連結包括利益計算書、中間連結キャッシュ・フロー計算書について比較情報を記載していない旨を継続して開示している。 - FY2024First statedAnnual report
「As the consolidated fiscal year ended 31 December 2024 was the first year in which consolidated financial statements were 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 or consolidated statement of cash flows.」
Following ROC's acquisition as a subsidiary, the Company began preparing consolidated financial statements for the fiscal year ended December 2024. No comparisons with prior years were provided because it was the first consolidated fiscal year.