Difference in comparative periods due to a change in the fiscal year-end
First written in FY2021-Q1. 4 of 6 entries say "Restated". Latest entry: FY2022-Q3.
8 other companies' latest entry also says "Restated".
- FY2022-Q3RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards from the beginning of the first quarter of the consolidated fiscal period. Accordingly, the figures used for comparison with the same period of the previous year were calculated using a different method under the applicable standards.」
The company reconfirms that comparisons with the same period of the previous year after application of the Revenue Recognition Standard are based on different calculation methods under the applicable standards. - FY2022-Q2RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards from the beginning of the first quarter of the consolidated fiscal period. Accordingly, the figures used for comparison with the same period of the previous year were calculated using a different method under the applicable standards.」
The company reconfirms that the figures after application of the Revenue Recognition Standard are used and that comparisons with the same period of the previous year are based on different calculation methods under the applicable standards. - FY2022-Q1ReframedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the "Revenue Recognition Standard") and other standards from the beginning of the first quarter of the current consolidated fiscal period. Accordingly, the figures used for comparison with the same period of the previous year were calculated using a different method under the applicable standards.」
The company has resumed comparisons with the same period of the previous year after having suspended them due to the change in the fiscal year-end, while specifying that the calculation methods differ before and after application of the Revenue Recognition Standard. - FY2021-Q3RestatedAnnual report
「Due to a change in the fiscal year-end, the previous consolidated fiscal year covered a six-month accounting period from 1 October 2019 to 31 March 2020. Consequently, there is no cumulative consolidated period for the same quarter of the previous year corresponding to the current third-quarter cumulative consolidated period, from 1 April 2020 to 31 December 2020, and no direct comparison with the figures for the same quarter of the previous year has been made.」
The company reconfirms that, because no corresponding cumulative consolidated period for the same quarter of the previous year exists following the change in the fiscal year-end, no direct comparison with the same quarter of the previous year has been made. - FY2021-Q2RestatedAnnual report
「Due to a change in the fiscal year-end, the previous consolidated fiscal year covered a six-month accounting period from 1 October 2019 to 31 March 2020. Consequently, there is no cumulative consolidated period for the same quarter of the previous year corresponding to the current second-quarter cumulative consolidated period, from 1 April 2020 to 30 September 2020, and no comparison with the same quarter of the previous year has been made.」
The company reconfirms that, because no cumulative consolidated period for the same quarter of the previous year exists following the change in the fiscal year-end, no year-on-year comparison was made for the current second-quarter cumulative period. - FY2021-Q1First statedAnnual report
「Due to a change in the fiscal year-end, the previous consolidated fiscal year covered a six-month accounting period from 1 October 2019 to 31 March 2020. Consequently, the current first-quarter cumulative consolidated period, from 1 April 2020 to 30 June 2020, covers a different period from the previous first-quarter cumulative consolidated period, from 1 October 2019 to 31 December 2019, and no comparison with the same quarter of the previous year has been made.」
As a result of the change in the fiscal year-end under an amendment to the Articles of Incorporation, the previous consolidated fiscal year covered 6 months, and no comparison with the same quarter of the previous year has been made because the current first quarter and the same quarter of the previous year cover different periods.