Risks from differences in overseas business environments and regulations
First written in FY2016. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.
Daito Pharmaceutical moved to the "Worse" side of this theme in 2025, 4 years after the typical company in this theme (2021).
The whole theme swung hardest in 2025: 47 of 94 companies on the "Worse" side.
27 other companies' latest entry also says "Materialised".
- FY2025-H1MaterialisedAnnual report
「Ogito Pharmaceutical (China) Co., Ltd., a consolidated subsidiary of the Company, received an assessment from the Chinese tax authorities concerning transfer pricing rules and other matters in connection with its transactions with the Company, and recorded the ¥388 million paid as corporate income taxes for prior periods in the current interim consolidated accounting period.」
In connection with the risk of differences in overseas laws, regulations and administrative practices, the company describes an assessment by the Chinese tax authorities concerning transfer pricing rules and other matters and the payment of ¥388 million. - FY2018RestatedAnnual report
「The Group is expanding its business operations overseas, including in China and the United States. Because business environments overseas differ, including in terms of laws and regulations and the nature of administrative guidance, the Group’s operating results and other aspects of its performance may be affected by unexpected costs and other factors.」
The risk of differences in laws, regulations and administrative practices in overseas operations, including in China and the United States, continues to be disclosed. - FY2017RestatedAnnual report
「Because business environments overseas differ, including in terms of laws and regulations and the nature of administrative guidance, the Group’s operating results and other aspects of its performance may be affected by unexpected costs and other factors.」
The risk of differences in laws, regulations and administrative practices in overseas operations, including in China and the United States, continues to be disclosed. - FY2016First statedAnnual report
「Because business environments overseas differ, including in terms of laws and regulations and the nature of administrative guidance, the Group’s operating results and other aspects of its performance may be affected by unexpected costs and other factors.」
Differences in institutions and administrative practices associated with business operations in China, the United States and elsewhere are identified as a risk.