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Mercari (4385) · InitiativeRestated

Improving International Comparability through IFRS Adoption

First written in FY2024-Q1. 3 of 4 entries say "Restated". Latest entry: FY2026-H1.

4entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2026-H12023: 120232024: 220242025: 020252026: 12026
Same theme, other companies
Enhancing Financial Information Comparability and Financing Through IFRS AdoptionA theme 150 companies write about · 0 as a headwind · 139 as a tailwind

78 other companies' latest entry also says "Restated".

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 150 companies compared. The sentences above are computed from all 150.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「The group's condensed interim consolidated financial statements have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting.」

    The company continued to prepare and disclose interim consolidated financial statements based on IFRS.
  2. FY2024-Q3RestatedAnnual report

    「Our group has applied IFRS since the first quarter consolidated accounting period, and has reclassified the figures for the cumulative third quarter of the previous fiscal year and the previous consolidated fiscal year under IFRS for comparative analysis.」

    The company continued its comparative analysis based on IFRS adoption from the first quarter and the reclassification of the comparative periods.
  3. FY2024-Q2RestatedAnnual report

    「Our group has applied IFRS since the first quarter consolidated accounting period, and has reclassified the figures for the cumulative second quarter of the previous fiscal year and the previous consolidated fiscal year under IFRS for comparative analysis.」

    The company continued its comparative analysis based on IFRS adoption from the first quarter and the reclassification of the comparative periods in the second-quarter report.
  4. FY2024-Q1First statedAnnual report

    「Our group has applied IFRS since the first quarter consolidated accounting period, and has reclassified the figures for the first quarter of the previous fiscal year and the previous consolidated fiscal year under IFRS for comparative analysis. In addition, from the current fiscal year, we began disclosures based on IFRS to improve international comparability.」

    The company first adopted IFRS from the first quarter beginning 1 July 2023, reclassified the comparative periods and began disclosures based on IFRS.
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Improving International Comparability through IFRS Adoption | Mercari,Inc. (4385) | Komori