Komori
Focus Systems (4662) · FactRestated

Policy of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial

First written in FY2017-Q3. 16 of 17 entries say "Restated". Latest entry: FY2025-H1.

17entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2025-H12017: 220172018: 320182019: 320192020: 120202021: 220212022: 220222023: 220232024: 22024
Same theme, other companies
Non-preparation of consolidated financial statements because subsidiaries are immaterialA theme 41 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 3 of 20 companies on the "Worse" side.

22 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 41 companies compared. The sentences above are computed from all 41.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because, considering the subsidiaries' assets, net sales, profit or loss, retained earnings, cash flows and other items, they are not material enough to prevent a reasonable assessment of the financial position, operating results and cash flow situation of our corporate group.」

    The practice of not preparing interim consolidated financial statements because the subsidiaries are immaterial continues.
  2. FY2024-Q3RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  3. FY2024-Q1RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  4. FY2023-Q3RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  5. FY2023-Q1RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  6. FY2022-Q3RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  7. 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  8. FY2022-Q1RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  9. FY2021-Q1RestatedAnnual 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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  10. FY2020-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 practice of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  11. FY2020-Q1RestatedAnnual 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 policy of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  12. FY2019-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, their significance is insufficient to impede a reasonable assessment of the financial position, operating results and cash flows of our corporate group, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    The accounting treatment of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  13. FY2019-Q2RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, their significance is insufficient to impede a reasonable assessment of the financial position, operating results and cash flows of our corporate group, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    The accounting treatment of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  14. FY2019-Q1RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, their significance is insufficient to impede a reasonable assessment of the financial position, operating results and cash flows of our corporate group, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    The accounting treatment of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  15. FY2018-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, their significance is insufficient to impede a reasonable assessment of the financial position, operating results and cash flows of our corporate group, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    The accounting treatment of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  16. FY2018-Q2RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, their significance is insufficient to impede a reasonable assessment of the financial position, operating results and cash flows of our corporate group, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    The accounting treatment of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial continues.
  17. FY2017-Q3First statedAnnual report

    「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, their significance is insufficient to impede a reasonable assessment of the financial position, operating results and cash flows of our corporate group, pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007).」

    The accounting treatment of not preparing quarterly consolidated financial statements because the subsidiaries are immaterial has been documented in a thread for the first time.
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