Komori
Taiheiyo Cement (5233) · RiskRestated

Changes to, or newly applicable, regulations in countries and regions

First written in FY2016. 15 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2019RestatedFY2021 – FY2026-H12016: 120162017: 420172018: 420182019: 220192020: 120202021: 120212022: 120222023: 120232024: 020242025: 22025
Same theme, other companies
Business constraints from tighter or changing regulations and litigation across multiple sectorsA theme 346 companies write about · 349 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2026: 22 of 71 companies on the "Worse" side.

124 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 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 350 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」

    The Company stated that there had been no material changes in the risks associated with regulatory changes and new requirements in each country and region.
  2. FY2025RestatedAnnual report

    「With respect to environmental regulations, cement manufacturing generates substantial amounts of CO2, and the Company may be affected if public regulations aimed at curbing greenhouse gas emissions are strengthened or as a result of social changes. The Company also uses waste as an alternative to raw materials and fuel for cement, and may be affected if regulations governing waste treatment and other related requirements are strengthened.」

    Environmental regulatory risks, including tighter CO₂ emissions regulations, social changes and stronger waste-treatment regulations, continued to be disclosed.
  3. FY2023RestatedAnnual report

    「With respect to environmental regulations, cement manufacturing generates substantial amounts of CO₂, and the Company may be affected if public regulations aimed at curbing greenhouse gas emissions are strengthened or as a result of social changes. The Company also uses waste as an alternative to raw materials and fuel for cement, and may be affected if regulations governing waste treatment and other related requirements are strengthened.」

    Environmental regulatory risks, including tighter CO₂ emissions regulations, social changes and stronger waste-treatment regulations, continued to be disclosed.
  4. FY2022RestatedAnnual report

    「With respect to environmental regulations, cement manufacturing generates substantial amounts of CO₂, and the Company may be affected if public regulations aimed at curbing greenhouse gas emissions are strengthened or as a result of social changes. The Company also uses waste as an alternative to raw materials and fuel for cement, and may be affected if regulations governing waste treatment and other related requirements are strengthened.」

    Environmental regulatory risks, including tighter CO₂ emissions regulations, social changes and stronger waste-treatment regulations, continued.
  5. FY2021RestatedAnnual report

    「With respect to environmental regulations, cement manufacturing generates substantial amounts of CO₂, and the Company may be affected if public regulations aimed at curbing greenhouse gas emissions are strengthened or as a result of social changes. The Company also uses waste as an alternative to raw materials and fuel for cement, and may be affected if regulations governing waste treatment and other related requirements are strengthened.」

    Environmental regulatory risks, including tighter CO₂ emissions regulations, social changes and stronger waste-treatment regulations, continued to be disclosed.
  6. FY2020WorsenedAnnual report

    「With respect to environmental regulations, cement manufacturing generates substantial amounts of CO₂, and the Company may be affected if public regulations aimed at curbing greenhouse gas emissions are strengthened or as a result of social changes. The Company also uses waste as an alternative to raw materials and fuel for cement, and may be affected if regulations governing waste treatment and other related requirements are strengthened.」

    In addition to the existing risk of regulatory changes in each country and region, tighter CO₂ emissions regulations, social changes and stronger waste-treatment regulations were explicitly identified as specific risks, broadening the scope of environmental regulatory risk.
  7. FY2019RestatedAnnual report

    「The Group operates in compliance with applicable laws, regulations and other regulatory requirements in the countries and regions where it operates, but may be affected by unforeseen changes or new requirements.」

    The risks associated with changes to, and the introduction of, laws and regulations in each country and region continued to be disclosed.
  8. FY2019-Q3RestatedAnnual report

    「There were no occurrences of matters relating to the business, financial conditions or other items described in this quarterly report that could have a material impact on investors' decisions during the cumulative third quarter, and no significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The risks associated with regulatory changes and new requirements in each country and region were confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  9. FY2019-Q2RestatedAnnual report

    「There were no occurrences of matters relating to the business, financial conditions or other items described in this quarterly report that could have a material impact on investors' decisions during the cumulative second quarter, and no significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The risks associated with regulatory changes and new requirements in each country and region were confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  10. FY2019-Q1RestatedAnnual report

    「There were no new developments during the three-month cumulative consolidated period of the current fiscal year among matters concerning the business and financial conditions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The risks associated with regulatory changes and new requirements in each country and region were confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  11. FY2018RestatedAnnual report

    「The Group operates in compliance with applicable laws, regulations and other regulatory requirements in the countries and regions where it operates, but may be affected by unforeseen changes or new requirements.」

    The risks associated with regulatory changes and new requirements in each country and region continued to be disclosed.
  12. FY2018-Q3RestatedAnnual report

    「There were no new developments during the nine-month cumulative consolidated period of the current fiscal year among matters concerning the business and financial conditions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The risks associated with regulatory changes and new requirements in each country and region were confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  13. FY2018-Q2RestatedAnnual report

    「There were no new developments during the six-month cumulative consolidated period of the current fiscal year among matters concerning the business and financial conditions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The risks associated with regulatory changes and new requirements in each country and region were confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  14. FY2018-Q1RestatedAnnual report

    「There were no new developments during the three-month cumulative consolidated period of the current fiscal year among matters concerning the business and financial conditions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The risks associated with regulatory changes and new requirements in each country and region were confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  15. FY2017RestatedAnnual report

    「The Group operates in compliance with applicable laws, regulations and other regulatory requirements in the countries and regions where it operates, but may be affected by unforeseen changes or new requirements.」

    The risks associated with changes to, and the introduction of, laws, regulations and other requirements in each country and region continued to be disclosed.
  16. FY2017-Q3RestatedAnnual report

    「There were no new developments during the nine-month cumulative consolidated period of the current fiscal year among matters concerning the business and financial conditions described in this quarterly report that could have a material impact on investors' decisions, nor were there any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    The risk of regulatory changes in each country and region was confirmed to remain unchanged based on the Company's statement that there had been no material changes.
  17. FY2016First statedAnnual report

    「The Group operates in compliance with applicable laws, regulations and other regulatory requirements in the countries and regions where it operates, but may be affected by unforeseen changes or new requirements.」

    The Company identifies changes to, and the introduction of, laws and regulations in regions including overseas markets as risks.
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