Only the Consolidated Balance Sheet Prepared in the First Year of Consolidation
First written in FY2024. 1 of 2 entries say "Cited as achieved", first in FY2025. Latest entry: FY2025.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
0 other companies' latest entry also says "Cited as achieved".
- FY2025Cited as achievedAnnual report
「As the previous consolidated fiscal year was the first year of consolidation and the deemed acquisition date of the consolidated subsidiary was set as the end of the previous consolidated fiscal year, only the balance sheet was consolidated for the previous consolidated fiscal year.」
The rationale for preparing only the consolidated balance sheet in the previous consolidated fiscal year is cited as a past accounting treatment. For the current consolidated fiscal year, the consolidated income statement, consolidated cash flow statement and other statements are being prepared. - FY2024First statedAnnual report
「The ninth consolidated fiscal year was the first year for which consolidated financial statements were prepared. As the preparation of consolidated financial statements became necessary from the end of this consolidated fiscal year, only the balance sheet was consolidated for the ninth consolidated fiscal year.」
As this was the first year of consolidation following the acquisition of a subsidiary, only the consolidated balance sheet was prepared for the period.