Transition to Interim Consolidated Disclosure Following the Acquisition of NNコミュニケーションズ
First written in FY2025-H1. . Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 5 of 20 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2026-H1Reflecting the finalisation of business combination accounting in comparative informationAnnual report
「Following the finalisation of this provisional accounting treatment, a material revision to the initial allocation of the acquisition cost has been reflected in the comparative information included in the interim consolidated financial statements for the current interim consolidated accounting period」
The provisional purchase price allocation relating to the acquisition of NNコミュニケーションズ was finalised at the end of the previous consolidated fiscal year and reflected in the comparative information for the same period of the previous year in the current interim consolidated financial statements. - FY2025Transition to full-year consolidated disclosureAnnual report
「As the current consolidated fiscal year, from 1 September 2024 to 31 August 2025, is the first year in which consolidated financial statements have been prepared, no comparison with the previous consolidated fiscal year is provided for the consolidated balance sheet, consolidated statement of income, consolidated statement of comprehensive income, consolidated statement of changes in shareholders' equity and other accounts, or consolidated statement of cash flows presented below.」
The company has progressed from its previous interim consolidated disclosure and disclosed full-year consolidated financial statements for the fiscal year ended August 2025 for the first time. As this was the first year of consolidation, no comparison with the previous consolidated fiscal year is provided. - FY2025-H1First statedAnnual report
「As the group has prepared interim consolidated financial statements from the current interim consolidated accounting period, it has not conducted comparative analysis with the same interim consolidated accounting period of the previous year or the previous consolidated fiscal year.」
Following the consolidation of NNコミュニケーションズ and its 2 subsidiaries, the company began preparing interim consolidated financial statements and adopted a disclosure format that does not include comparative information for the same period of the previous year or the previous fiscal year.