No quarterly consolidated financial statements due to the immateriality of the subsidiary
First written in FY2018-Q1. 13 of 18 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 3 of 20 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「As the Company has not prepared consolidated financial statements since the 106th fiscal year, it does not present trends in key management indicators and other information for consolidated fiscal years from the 106th fiscal year onward.」
Following the transfer of なごみ設計, disclosure based on non-consolidated, standalone financial statements continues. - FY2026-H1RestatedAnnual report
「As there were no longer any consolidated subsidiaries that should be included in the scope of consolidation from the previous third-quarter accounting period, the Company changed to non-consolidated accounting. Accordingly, although it prepared consolidated financial statements for the previous interim accounting period, it prepares only standalone financial statements for the current fiscal year.」
Following the transfer of なごみ設計, disclosure based on non-consolidated, standalone financial statements continues. The Company also began preparing interim financial statements from the interim accounting period. - FY2025ReframedAnnual report
「As there are no longer any consolidated subsidiaries that should be included in the scope of consolidation from the current third-quarter accounting period, the Company changed to non-consolidated accounting.」
Following the transfer of なごみ設計, the Company changed from preparing consolidated financial statements to disclosure based on standalone financial statements from the third-quarter accounting period. - FY2021ReframedAnnual report
「As the Company has prepared consolidated financial statements since the current consolidated fiscal year, it does not present comparisons or analysis with the previous consolidated fiscal year.」
After changing from conventional standalone disclosure to a policy of preparing consolidated financial statements, consolidated-basis disclosure continues for the full fiscal year. - FY2021-Q3RestatedAnnual report
「As we have prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, we have not presented comparative information.」
The preparation of quarterly consolidated financial statements following なごみ設計 becoming a subsidiary, and the treatment of not presenting comparative information, remain in place in the third quarter. - FY2021-Q1ReframedAnnual report
「Beginning with the first quarter consolidated accounting period under review, we have prepared quarterly consolidated financial statements.」
The Company changed from its previous standalone, non-consolidated policy to preparing quarterly consolidated financial statements following なごみ設計 becoming a subsidiary. - FY2020RestatedAnnual report
「Because the company does not prepare consolidated financial statements, it does not disclose trends in major management indicators and other key figures for consolidated fiscal years.」
Standalone disclosure without preparing consolidated financial statements for the full fiscal year remains in place because the subsidiaries are not material. - FY2020-Q3RestatedAnnual report
「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group. The ratios based on assets, net sales, profit and retained earnings are as follows:」
The treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. The ratios by criterion this time are 0.6% for assets, 2.2% for net sales, 1.0% for profit and 0.3% for retained earnings. - FY2020-Q2RestatedAnnual report
「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group. The ratios based on assets, net sales, profit and retained earnings are as follows:」
The treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. The ratios by criterion this time are 0.5% for assets, 3.1% for net sales, not applicable for profit and 0.3% for retained earnings. - FY2020-Q1RestatedAnnual report
「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group. The ratios based on assets, net sales, profit and retained earnings are as follows:」
The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. The ratios by criterion this time are 0.7% for assets, 5.9% for net sales, and not applicable for profit and retained earnings. - FY2019RestatedAnnual report
「Because the company does not prepare consolidated financial statements, it does not disclose trends in major management indicators and other key figures for consolidated fiscal years.」
Standalone disclosure without preparing consolidated financial statements for the full fiscal year remains in place because the subsidiaries are not material. - FY2019-Q3RestatedAnnual report
「Pursuant to Article 5, paragraph 2 of the Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), the Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group. The ratios based on assets, net sales, profit and retained earnings are as follows:」
The treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. The ratios by criterion are 0.6% for assets, not applicable for net sales, 2.0% for profit and 1.3% for retained earnings. - FY2019-Q2RestatedAnnual report
「The Company does not prepare quarterly consolidated financial statements because they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group.」
The treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. - FY2019-Q1RestatedAnnual report
「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group. The ratios based on assets, net sales, profit and retained earnings are as follows:」
The treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. The ratios by criterion are 0.2% for assets, not applicable for net sales, △0.5% for profit and 2.4% for retained earnings. - FY2018ReframedAnnual report
「Because the company does not prepare consolidated financial statements, it does not disclose trends in major management indicators and other key figures for consolidated fiscal years.」
The scope has been clearly defined as changing from not preparing quarterly consolidated financial statements to standalone disclosure without preparing consolidated financial statements for the full fiscal year. - FY2018-Q3RestatedAnnual report
「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are immaterial to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of our corporate group.」
The accounting and disclosure treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. - FY2018-Q2RestatedAnnual report
「We do not prepare quarterly consolidated financial statements because, in view of the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are immaterial to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of our corporate group.」
The treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in place. - FY2018-Q1First statedAnnual report
「The Company does not prepare quarterly consolidated financial statements because, in view of the assets, net sales, profit or loss, retained earnings, cash flows and other items of its subsidiaries, they are of little significance to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flows of the Group. The ratios based on assets, net sales, profit and retained earnings are as follows: ① Asset basis: 0.3% ② Net sales basis: — ③ Profit basis: 0.8% ④ Retained earnings basis: 4.4%.」
The accounting and disclosure treatment of not preparing quarterly consolidated financial statements because the subsidiaries are not material is described, together with the ratios under each criterion.