Non-preparation of quarterly consolidated financial statements following the liquidation of overseas subsidiaries
First written in FY2022-Q2. 8 of 9 entries say "Restated". Latest entry: FY2026.
41 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Company has no subsidiaries and therefore does not prepare consolidated financial statements.」
Following the completion of the liquidation of its overseas subsidiaries, the Company continues to disclose only standalone financial statements because it has no subsidiaries. - FY2026-H1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare interim consolidated financial statements.」
Following the completion of the liquidation of its overseas subsidiaries, the Company continues to provide standalone disclosure without preparing interim consolidated financial statements because it has no subsidiaries. - FY2025RestatedAnnual report
「The Company has no subsidiaries and therefore does not prepare consolidated financial statements.」
Following the completion of the liquidation of its overseas subsidiaries, the Company continues to disclose only standalone financial statements because it has no subsidiaries. - FY2025-H1RestatedAnnual report
「We do not prepare interim consolidated financial statements because we have no subsidiaries.」
Following the completion of the liquidation of its overseas subsidiaries, the Company continues to provide standalone disclosure without preparing interim consolidated financial statements because it has no subsidiaries. - FY2024-Q2RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
The Company continues to prepare quarterly financial statements rather than quarterly consolidated financial statements because it has no subsidiaries. - FY2023-Q3RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Even after HONG KONG JMACS LIMITED. completed liquidation, the Company continues to prepare quarterly financial statements rather than quarterly consolidated financial statements because it has no subsidiaries. - FY2023-Q1RestatedAnnual report
「The Company has not prepared quarterly consolidated financial statements because Shanghai Jaimasi Electric Co., Ltd., formerly a consolidated subsidiary, has completed liquidation, while HONG KONG JMACS LIMITED. is undergoing liquidation proceedings.…」
Due to the completion of the liquidation of the Shanghai subsidiary and the ongoing liquidation proceedings and reduced materiality of the Hong Kong subsidiary, the Company continues to prepare quarterly financial statements rather than quarterly consolidated financial statements. - FY2022-Q3RestatedAnnual report
「Accordingly, the Company has not prepared quarterly consolidated financial statements since the second quarter,」
Due to the completion of the liquidation of the Shanghai subsidiary and the ongoing liquidation proceedings and reduced materiality of the Hong Kong subsidiary, the Company continues to prepare quarterly financial statements rather than quarterly consolidated financial statements. - FY2022-Q2First statedAnnual report
「The Company has not prepared quarterly consolidated financial statements because Shanghai Jaimasi Electric Co., Ltd., formerly a consolidated subsidiary, has completed liquidation, while HONG KONG JMACS LIMITED. is undergoing liquidation proceedings. Under Article 5, Paragraph 2 of the Cabinet Office Ordinance No. 64 of 2007 concerning the terminology, formats and preparation methods for quarterly consolidated financial statements, the subsidiaries are deemed immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission does not impede a reasonable assessment of the financial position, operating results or cash flows of the consolidated group.」
Due to the completion of the liquidation of the Shanghai subsidiary and the ongoing liquidation proceedings and reduced materiality of the Hong Kong subsidiary, the Company has, since the second quarter of the 58th fiscal year, ceased preparing quarterly consolidated financial statements and has instead prepared quarterly financial statements on a standalone basis.