Komori
Hokuetsu Metal (5446) · InitiativeRestated

Adoption of the Group Tax-Sharing System in the Following Fiscal Year

First written in FY2022. 4 of 6 entries say "Restated". Latest entry: FY2025.

6entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseAchievedFY2023-Q1RestatedFY2023-Q3 – FY20252022: 220222023: 220232024: 120242025: 12025
Same theme, other companies
Application of the group aggregate taxation system (transition source unknown)A theme 3 companies write about · 0 as a headwind · 0 as a tailwind

0 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.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The group tax sharing system is being applied.」

    The Group continues to apply the group tax sharing system and the related accounting treatment for corporate taxes and tax-effect accounting.
  2. FY2024RestatedAnnual report

    「The Company and its consolidated subsidiaries applied for approval to use the group tax sharing system during the previous consolidated fiscal year and have applied the system since the current consolidated fiscal year.」

    The Group began applying the group tax sharing system in the current fiscal year and continues the related accounting treatment for corporate taxes and tax-effect accounting.
  3. FY2023RestatedAnnual report

    「The Company and its consolidated subsidiaries applied for approval to use the group tax sharing system during the previous consolidated fiscal year and have applied the system since the current consolidated fiscal year.」

    The Group began applying the group tax sharing system in the current fiscal year, as planned in the previous fiscal year, and continues the related accounting treatment for corporate taxes and tax-effect accounting.
  4. FY2023-Q3RestatedAnnual report

    「The Group has applied the group tax sharing system since the first quarter of the current consolidated fiscal year.」

    The Group continues to apply the group tax sharing system in the third quarter of the current fiscal year, having begun applying it in the previous quarter.
  5. FY2023-Q1AchievedAnnual report

    「The Group has applied the group tax sharing system since the first quarter of the current consolidated fiscal year. Accordingly, it accounts for and discloses corporate and local corporate taxes and tax-effect accounting in accordance with “Accounting and Disclosure Under the Group Tax Sharing System” (Practical Response Report No. 42, 12 August 2021; hereinafter, “Practical Response Report No. 42”).」

    The Group began applying the group tax sharing system in the first quarter of the current consolidated fiscal year, rather than from the following consolidated fiscal year as planned in the previous fiscal year.
  6. FY2022First statedAnnual report

    「The Company and its consolidated subsidiaries applied for approval to use the group tax sharing system during the current consolidated fiscal year, and the system will apply from the following consolidated fiscal year.」

    The Company applied for approval to use the group tax sharing system during the current fiscal year and plans to apply it from the following consolidated fiscal year.
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Hokuetsu Metal's next results are scheduled for 2026-11-06. Read the earnings preview
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