Start of equity-method accounting for タマ化学工業
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Because its materiality has increased, タマ化学工業㈱ has been included within the scope of application of the equity method from the current consolidated fiscal year.」
The company is reaffirming the full-year treatment of タマ化学工業 as an equity-method affiliate because of its increased materiality. - FY2022-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, タマ化学工業株式会社, whose materiality has increased, has been included within the scope of application of the equity method.」
The company is reaffirming the accounting treatment of including タマ化学工業株式会社, whose materiality has increased, within the scope of application of the equity method. - FY2022-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, タマ化学工業株式会社, whose materiality has increased, has been included within the scope of application of the equity method.」
The company is reaffirming the accounting treatment of including タマ化学工業株式会社, whose materiality has increased, within the scope of application of the equity method. - FY2022-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, タマ化学工業株式会社, whose materiality has increased, has been included within the scope of application of the equity method.」
Since the first quarter of the current consolidated fiscal year, タマ化学工業株式会社, whose materiality has increased, has been included within the scope of application of the equity method.