No Year-on-Year Comparison Following the Start of Consolidated Financial Statement Preparation
First written in FY2020-Q1. 5 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
Because the company has no subsidiaries and prepares standalone financial statements, the situation in which comparative information for consolidated financial statements was not provided continues to have ended. - FY2021-Q3RestatedAnnual report
「As the company did not prepare quarterly financial statements for the cumulative third-quarter period of the previous year (1 November 2019 to 31 July 2020), comparative information relating to the quarterly income statement is not presented.」
It was reaffirmed that comparative information for the quarterly income statement would not be presented because quarterly financial statements had not been prepared for the cumulative third-quarter period of the previous year. - FY2021-Q2RestatedAnnual report
「As the company did not prepare quarterly financial statements for the cumulative second-quarter period of the previous year (1 November 2019 to 30 April 2020), comparative information relating to the quarterly income statement and quarterly statement of cash flows is not presented.」
Following the start of consolidation and the absorption-type merger of 株式会社センジュ, it was reaffirmed that comparative information for the cumulative second-quarter period of the previous year would not be presented because of the change in the scope of financial statement preparation. - FY2021-Q1ReframedAnnual report
「As the company did not prepare quarterly financial statements for the cumulative first-quarter period of the previous year (1 November 2019 to 31 January 2020), comparative information relating to the quarterly income statement is not presented.」
The previous explanation that comparative information would not be provided because preparation of consolidated financial statements had begun has changed, in the standalone disclosure following the absorption-type merger of 株式会社センジュ, to state that comparative information is not presented because quarterly financial statements had not been prepared for the first quarter of the previous year. - FY2020DroppedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
The explanation that comparative information against the corresponding period of the previous year would not be provided following the start of consolidated financial statement preparation in the previous year has not continued in this filing because the company returned to standalone financial statements following the absorption-type merger of 株式会社センジュ. - FY2020-Q3RestatedAnnual report
「As the group has prepared quarterly consolidated financial statements since the first-quarter consolidated accounting period, it has not performed comparative analysis against the corresponding quarter of the previous year or other prior periods.」
It was reiterated that, following the start of consolidated financial statement preparation, no comparative analysis would be performed against the corresponding quarter of the previous year or the previous consolidated fiscal year. - FY2020-Q2RestatedAnnual report
「As the group has prepared quarterly consolidated financial statements since the first-quarter consolidated accounting period, it has not performed comparative analysis against the corresponding quarter of the previous year or other prior periods.」
It was reiterated that, following the start of consolidated financial statement preparation, no comparative analysis would be performed against the corresponding quarter of the previous year or the previous consolidated fiscal year. - FY2020-Q1First statedAnnual report
「As the group has prepared quarterly consolidated financial statements since the first-quarter consolidated accounting period, it has not performed comparative analysis against the corresponding quarter of the previous year or other prior periods.」
As the preparation of consolidated financial statements began in the first quarter following the consolidation of 株式会社センジュ, it was stated that no comparative analysis would be performed against the corresponding quarter of the previous year or the previous consolidated fiscal year.