Komori
ItoKuro (6049) · FactRestated

Nonconsolidation of an Immaterial Subsidiary

First written in FY2016-Q3. 25 of 33 entries say "Restated". Latest entry: FY2026-H1.

33entries
11years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2016-Q3 – FY2019RestatedFY2020-Q2 – FY2026-H12016: 12017: 320172018: 420182019: 420192020: 420202021: 420212022: 420222023: 220232024: 320242025: 220252026: 22026
Same theme, other companies
Nonconsolidation of an Immaterial SubsidiaryA theme 38 companies write about · 2 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 1 of 9 companies on the "Worse" side.

15 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.
Showing 14 of the 38 companies compared. The sentences above are computed from all 38.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because we have no subsidiaries.」

    The Company has continued to have no subsidiaries and not prepare interim consolidated financial statements.
  2. FY2025RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    The Company has continued to have no subsidiaries and prepare standalone financial statements.
  3. FY2025-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because we have no subsidiaries.」

    The Company has continued to have no subsidiaries and not prepare interim consolidated financial statements.
  4. FY2024RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    The Company has continued to have no subsidiaries and prepare standalone financial statements.
  5. FY2024-Q2RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and did not prepare quarterly consolidated financial statements.
  6. FY2024-Q1RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and did not prepare quarterly consolidated financial statements.
  7. FY2023RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and prepared standalone financial statements.
  8. FY2023-Q3RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and did not prepare quarterly consolidated financial statements.
  9. FY2023-Q2RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It has been reconfirmed that the Company has no subsidiaries and does not prepare quarterly consolidated financial statements.
  10. FY2022-Q3RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and did not prepare quarterly consolidated financial statements.
  11. FY2022-Q2RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and did not prepare quarterly consolidated financial statements.
  12. FY2022-Q1RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    It was reconfirmed that the Company had no subsidiaries and did not prepare quarterly consolidated financial statements.
  13. FY2021RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    Following the absorption-type merger of 株式会社センジュ, the Company has continued to have no subsidiaries and prepare standalone financial statements.
  14. FY2021-Q3RestatedAnnual report

    「As the Company ceased to have any consolidated subsidiaries following the absorption-type merger of 株式会社センジュ, formerly its consolidated subsidiary, effective 31 October 2020, it does not prepare quarterly consolidated financial statements.」

    It was reconfirmed that, following the absorption-type merger of 株式会社センジュ, the Company had no consolidated subsidiaries and prepared standalone quarterly financial statements.
  15. FY2021-Q2RestatedAnnual report

    「As the Company ceased to have any consolidated subsidiaries following the absorption-type merger of 株式会社センジュ, formerly its consolidated subsidiary, effective 31 October 2020, it does not prepare quarterly consolidated financial statements.」

    It was reconfirmed that, following the absorption-type merger of 株式会社センジュ, the Company had no consolidated subsidiaries and prepared standalone quarterly financial statements.
  16. FY2021-Q1RestatedAnnual report

    「As the Company ceased to have any consolidated subsidiaries following the absorption-type merger of 株式会社センジュ, formerly its consolidated subsidiary, effective 31 October 2020, it does not prepare quarterly consolidated financial statements.」

    It was reconfirmed that, following the absorption-type merger of 株式会社センジュ, the Company had no consolidated subsidiaries and did not prepare quarterly consolidated financial statements.
  17. FY2020Transition to having no subsidiaries and making standalone disclosures after the absorption-type mergerAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    It was stated that, following the absorption-type merger of 株式会社センジュ, the Company had no subsidiaries and did not prepare consolidated financial statements for the fiscal year.
  18. FY2020-Q3RestatedAnnual report

    「As a result, as of 31 July 2020, the Company's group comprised the Company and 1 consolidated subsidiary.」

    The group has continued to comprise 1 consolidated subsidiary, 株式会社センジュ, included in the scope of consolidation.
  19. FY2020-Q2RestatedAnnual report

    「As a result, as of 30 April 2020, the Company's group comprised the Company and 1 consolidated subsidiary.」

    The Company moved from its previous status of having no subsidiaries and preparing unconsolidated financial statements, and has continued to comprise 1 consolidated subsidiary, 株式会社センジュ, included in the scope of consolidation.
  20. FY2020-Q1AdvancedAnnual report

    「The Company has prepared quarterly consolidated financial statements since the first-quarter consolidated accounting period. During the first-quarter consolidated accounting period, the Company acquired shares of 株式会社センジュ and made it a subsidiary, and accordingly included the company in the scope of consolidation. As a result, as of 31 January 2020, the Company's group comprised the Company and 1 consolidated subsidiary.」

    The Company moved from its previous status of having no subsidiaries and preparing unconsolidated financial statements to including 株式会社センジュ in the scope of consolidation and beginning to prepare quarterly consolidated financial statements with 1 consolidated subsidiary.
  21. FY2019Change from an unconsolidated status before the acquisition of a subsidiary to completion of the conversion into a subsidiaryAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    The financial statements as of 31 October 2019 were unconsolidated because the Company had no subsidiaries, while the acquisition of all shares of 株式会社センジュ on 1 November 2019 after the filing date completed its conversion into a subsidiary.
  22. FY2019-Q3Disclosure of the planned acquisition of a subsidiaryAnnual report

    「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements. At a meeting of the Board of Directors held on 6 September 2019, the Company resolved to acquire shares of 株式会社センジュ and make it a subsidiary as described below, and entered into a share transfer agreement on the same date.」

    The third-quarter financial statements are unconsolidated because the Company had no subsidiaries, while the planned conversion of 株式会社センジュ into a subsidiary after the filing date was disclosed as a material subsequent event.
  23. FY2019-Q2RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The statement that there are no subsidiaries and that quarterly consolidated financial statements are not prepared is reiterated.
  24. FY2019-Q1RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The statement that there are no subsidiaries and that quarterly consolidated financial statements are not prepared is reiterated.
  25. FY2018No subsidiaries after the absorption-type mergerAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    It is stated that, at the end of the fiscal year in which the absorption-type merger of 株式会社えふなな took place, the Company had no subsidiaries and did not prepare consolidated financial statements.
  26. FY2018-Q3Statement of the status after the acquisition of a subsidiaryAnnual report

    「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements. At a meeting of the Board of Directors held on 7 September 2018, the Company resolved to acquire shares of 株式会社えふなな and make it a subsidiary as described below, and acquired all shares on the same date.」

    Although the quarterly financial statements state that the Company had no subsidiaries at the time of preparation, the subsequent event of making 株式会社えふなな a subsidiary through its acquisition on 7 September 2018, before the filing date, was disclosed.
  27. FY2018-Q2RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The statement that there are no subsidiaries and that quarterly consolidated financial statements are not prepared is reiterated.
  28. FY2018-Q1RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The statement that there are no subsidiaries and that quarterly consolidated financial statements are not prepared is reiterated.
  29. FY2017RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare consolidated financial statements.」

    The annual report also confirms that there are no subsidiaries and that consolidated financial statements are not prepared.
  30. FY2017-Q3RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The statement that there are no subsidiaries and that quarterly consolidated financial statements are not prepared is reiterated.
  31. FY2017-Q2RestatedAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The statement that there are no subsidiaries and that quarterly consolidated financial statements are not prepared is reiterated.
  32. FY2017-Q1Change to a statement that there are no subsidiariesAnnual report

    「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    Instead of the previous statement that 株式会社Ａｃｕｚ was excluded from consolidation because it was not material, this filing states that there are no subsidiaries. No reason for the change in the subsidiary status or details of the transaction are provided.
  33. FY2016-Q3First statedAnnual report

    「As of the end of the third quarter accounting period, the company was not treated as a consolidated subsidiary because it was not material.」

    It was first explicitly stated that 株式会社Ａｃｕｚ, which had been acquired, was not treated as a consolidated subsidiary because it was not material.
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Nonconsolidation of an Immaterial Subsidiary | ItoKuro Inc. (6049) | Komori