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Toyo Tanso (5310) · FactRestated

Applying the equity method to Shanghai Yongxin Toyo Tanso Co., Ltd.

First written in FY2016-Q3. 4 of 5 entries say "Restated". Latest entry: FY2022.

5entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016-Q3 – FY20222016: 12017: 020172018: 020182019: 120192020: 120202021: 120212022: 020222023: 12023
Same theme, other companies
Addition of an Associate to the Equity Method Due to Increased MaterialityA theme 52 companies write about · 1 as a headwind · 7 as a tailwind

The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.

21 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 52 companies compared. The sentences above are computed from all 52.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「持分法適用の関連会社数 2社 会社名 ATNグラファイト・テクノロジー株式会社 上海永信東洋炭素有限公司」

    上海永信東洋炭素有限公司に加え、ATNグラファイト・テクノロジー株式会社を含む2社を持分法適用関連会社として継続している。
  2. FY2020RestatedAnnual report

    「持分法適用の関連会社数 2社 会社名 ATNグラファイト・テクノロジー㈱ 上海永信東洋炭素有限公司」

    上海永信東洋炭素有限公司は引き続き持分法適用関連会社として開示され、持分法適用会社全体はATNグラファイト・テクノロジー㈱を加えた2社となった。
  3. FY2019RestatedAnnual report

    「持分法適用の関連会社数 1社 会社名 上海永信東洋炭素有限公司」

    上海永信東洋炭素有限公司を引き続き持分法適用関連会社として開示している。
  4. FY2018RestatedAnnual report

    「持分法適用の関連会社数 1社 会社名 上海永信東洋炭素有限公司」

    上海永信東洋炭素有限公司を引き続き持分法適用関連会社として開示している。
  5. FY2016-Q3First statedAnnual report

    「Beginning in the first quarter, Shanghai Yongxin TOYO TANSO Co., Ltd. was included within the scope of equity-method accounting because its materiality had increased.」

    The Company disclosed that Shanghai Yongxin TOYO TANSO Co., Ltd. was included within the scope of equity-method accounting from the first quarter because its materiality had increased.
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Applying the equity method to Shanghai Yongxin Toyo Tanso Co., Ltd. | TOYO TANSO CO.,LTD. (5310) | Komori