Non-preparation of quarterly consolidated financial statements due to the immateriality of subsidiaries
First written in FY2022-Q1. 2 of 12 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 3 of 20 companies on the "Worse" side.
8 other companies' latest entry also says "Other".
- FY2026-H1Continued Non-Preparation of Interim Consolidated Financial Statements and Updated Materiality RatiosAnnual report
「The company does not prepare interim consolidated financial statements because its subsidiaries are deemed immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group. The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.3% ② Net sales threshold: 0.5% ③ Profit threshold: 0.6% ④ Retained earnings threshold: 0.7%」
The company continues not to prepare interim consolidated financial statements because its subsidiaries are immaterial. The materiality thresholds have been updated to 0.3% for assets, 0.5% for net sales, 0.6% for profit and 0.7% for retained earnings. - FY2025-H1Continued Non-Preparation of Interim Consolidated Financial Statements and Updated Materiality RatiosAnnual report
「Pursuant to Article 95, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Ordinance No. 28 of 1976), the company does not prepare interim consolidated financial statements because its subsidiaries are deemed immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group. The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.3% ② Net sales threshold: 0.5% ③ Profit threshold: 0.0% ④ Retained earnings threshold: 1.1%」
The company continues not to prepare interim consolidated financial statements because its subsidiaries are immaterial. The materiality thresholds have been updated to 0.3% for assets, 0.5% for net sales, 0.0% for profit and 1.1% for retained earnings. - FY2024-Q3Updated materiality thresholdsAnnual report
「The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.3% ② Net sales threshold: 0.5% ③ Profit threshold: 0.0% ④ Retained earnings threshold: 1.2%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the materiality thresholds to 0.3% for assets, 0.5% for net sales, 0.0% for profit and 1.2% for retained earnings. - FY2024-Q2Updated materiality thresholdsAnnual report
「The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.4% ② Net sales threshold: 0.5% ③ Profit threshold: 0.3% ④ Retained earnings threshold: 1.2%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial. The materiality thresholds have been updated to 0.4% for assets, 0.5% for net sales, 0.3% for profit and 1.2% for retained earnings. - FY2024-Q1Updated materiality thresholdsAnnual report
「The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.3% ② Net sales threshold: 0.5% ③ Profit threshold: 0.3% ④ Retained earnings threshold: 1.2%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial. The materiality thresholds have been updated to 0.3% for assets, 0.5% for net sales, 0.3% for profit and 1.2% for retained earnings. - FY2023-Q3Updated materiality thresholdsAnnual report
「The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.3% ② Net sales threshold: 0.4% ③ Profit threshold: △0.1% ④ Retained earnings threshold: 1.2%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the materiality thresholds to 0.3% for assets, 0.4% for net sales, △0.1% for profit and 1.2% for retained earnings. - FY2023-Q2Updated materiality thresholdsAnnual report
「① Asset threshold: 0.4% ② Net sales threshold: 0.4% ③ Profit threshold: △0.8% ④ Retained earnings threshold: 1.3%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the materiality thresholds to 0.4% for assets, 0.4% for net sales, △0.8% for profit and 1.3% for retained earnings. - FY2023-Q1Updated materiality thresholdsAnnual report
「The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.4% ② Net sales threshold: 0.4% ③ Profit threshold: 0.1% ④ Retained earnings threshold: 1.3%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and discloses materiality thresholds of 0.4% for assets, 0.4% for net sales, 0.1% for profit and 1.3% for retained earnings. - FY2022RestatedAnnual report
「Because the company does not prepare consolidated financial statements, it does not disclose trends in major management indicators and other key figures for consolidated fiscal years.」
Because its subsidiaries are immaterial, the company continues not to prepare consolidated financial statements and to disclose non-consolidated financial statements. - FY2022-Q3Updated materiality thresholdsAnnual report
「The percentages based on the asset, net sales, profit and retained earnings thresholds are as follows: ① Asset threshold: 0.3% ② Net sales threshold: 0.0% ③ Profit threshold: 0.5% ④ Retained earnings threshold: 1.4%」
The company continues not to prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the materiality thresholds to 0.3% for assets, 0.0% for net sales, 0.5% for profit and 1.4% for retained earnings. - FY2022-Q2RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
The company has reconfirmed its policy of not preparing quarterly consolidated financial statements because its subsidiaries are immaterial. It also discloses materiality thresholds of 0.4% for assets, 0.0% for net sales, 1.1% for profit and 1.5% for retained earnings. - FY2022-Q1First statedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because its subsidiaries are deemed immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not impede reasonable judgment regarding the financial position, operating results or cash flow status of the corporate group.」
Because its subsidiaries are immaterial, the company does not prepare quarterly consolidated financial statements and discloses non-consolidated quarterly financial statements.