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Kawasaki Geological Engineering (4673) · InitiativeAdvanced

Transition to Consolidated Financial Statements Following the Acquisition of a Subsidiary

First written in FY2022. 6 of 11 entries say "Restated". Latest entry: FY2026-H1.

11entries
4years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseAchievedFY2023-Q1 – FY2023-Q2RestatedFY2023-Q3 – FY2024-Q2RestatedFY2025-H1 – 2026-07-142023: 420232024: 220242025: 220252026: 32026
Same theme, other companies

33 other companies' latest entry also says "Advanced".

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 215 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AdvancedAnnual report

    「During the current interim consolidated fiscal period, we acquired shares in 株式会社名桜土質測量設計 and therefore included the company in the scope of consolidation.」

    While continuing consolidated financial reporting, the Company newly added Meio Soil Survey and Design to the scope of consolidation, expanding the group of consolidated companies.
  2. 2026-07-14RestatedEarnings

    「During the current interim consolidated fiscal period, we acquired shares in 株式会社名桜土質測量設計 and therefore included the company in the scope of consolidation.」

    The company has confirmed the operation of a consolidated reporting structure that adds 名桜土質測量設計 to the group, which includes Union Consultant and other companies.
  3. FY2025RestatedAnnual report

    「Number of consolidated subsidiaries 1 company Name of consolidated subsidiary: 株式会社ユニオン・コンサルタント」

    The Company has continued its consolidated financial reporting structure with Union Consultant as a consolidated subsidiary.
  4. FY2025-H1RestatedAnnual report

    「The Company's interim consolidated financial statements have been prepared in accordance with the Regulation Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976; hereinafter, the "Regulation for Consolidated Financial Statements").」

    The Company has continued preparing consolidated financial statements following the acquisition of Union Consultant as a subsidiary and has prepared interim consolidated financial statements.
  5. FY2024AdvancedAnnual report

    「Beginning with the current consolidated fiscal year, 株式会社ユニオン・コンサルタント, a consolidated subsidiary, has changed its fiscal year-end from 31 March to 30 November. Following this change, the consolidation period for the subsidiary in the current consolidated fiscal year is the 14-month period from 1 October 2023 to 30 November 2024.」

    The Company has continued consolidated financial reporting, including Union Consultant, and beginning with the current consolidated fiscal year has changed the subsidiary's fiscal year-end to 30 November, resulting in a 14-month consolidation period.
  6. FY2024-Q2RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007).」

    The Company has continued preparing consolidated financial statements following the acquisition of Union Consultant as a subsidiary and has also prepared quarterly consolidated financial statements for the second quarter of the 74th fiscal year.
  7. FY2024-Q1RestatedAnnual report

    「The Company’s quarterly consolidated financial statements are prepared in accordance with the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007).」

    The Company has continued preparing consolidated financial statements following the acquisition of Union Consultant as a subsidiary and has also prepared quarterly consolidated financial statements for the first quarter of the 74th fiscal year.
  8. FY2023-Q3RestatedAnnual report

    「As we have prepared quarterly consolidated financial statements since the first quarter of the current consolidated accounting period, we have not conducted comparative analysis with the cumulative period of the same quarter of the previous year or the end of the previous consolidated fiscal year.」

    The Company has continued preparing consolidated financial statements following the acquisition of Union Consultant as a subsidiary, beginning with the first quarter, and has not presented comparative information.
  9. FY2023-Q2AdvancedAnnual report

    「As 31 December 2022 was designated as the deemed acquisition date, only the balance sheet was consolidated for the first quarter of the first year of consolidation, while the income statement has also been consolidated beginning with the second quarter of the first year of consolidation.」

    The previous quarter included only Union Consultant's balance sheet in the consolidated financial statements, but the income statement has also been consolidated beginning with the second quarter.
  10. FY2023-Q1AchievedAnnual report

    「Following the acquisition of all shares of 株式会社ユニオン・コンサルタント on 16 December 2022, the company has included it in the scope of consolidation from the current first-quarter consolidated accounting period.」

    The transition from standalone financial statements to consolidated financial statements, which had been planned for the previous fiscal year, was implemented beginning with the first quarter of the fiscal year ending November 2023. The deemed acquisition date was 31 December 2022, so only the balance sheet has been consolidated for this quarter.
  11. FY2022First statedAnnual report

    「Beginning with the first quarter of the fiscal year ending November 2023, the Company plans to transition from standalone financial statements to consolidated financial statements.」

    Following the acquisition of Union Consultant as a subsidiary, the Company has for the first time disclosed plans to transition from standalone financial statements to consolidated financial statements beginning with the first quarter of the fiscal year ending November 2023.
Moved together

"Performance deterioration due to lower revenue and profit" moved the same way as this thread, in the same document, in 2 of its 11 moves.

2★1
  1. ★This thread
  2. 1Performance deterioration due to lower revenue and profit2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Kawasaki Geological Engineering yet. It last moved in the Earnings of 2026-07-14: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Transition to Consolidated Financial Statements Following the Acquisition of a Subsidiary | Kawasaki Geological Engineering Co.,Ltd. (4673) | Komori