Unconsolidated Financial Statements Due to Immateriality of Subsidiaries
First written in FY2018-Q3. 19 of 22 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2026: 3 of 20 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
The Company continues the disclosure approach centered on consolidated financial statements, without presenting the major management indicators of the reporting company on a standalone basis. - FY2024-Q1RestatedAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
Because the Company prepares consolidated financial statements, it continues the disclosure approach of not presenting the major management indicators of the reporting company on a standalone basis. - FY2023RestatedAnnual report
「Because the Company has prepared consolidated financial statements from the 48th fiscal year, information for earlier periods is not presented.」
Following the consolidation of ハートフルホーム, the Company continues to center its disclosure on consolidated financial statements from the 48th fiscal year onward. - FY2023-Q3RestatedAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
The Company continues the disclosure approach centered on consolidated financial statements adopted following the consolidation of ハートフルホーム. - FY2023-Q2RestatedAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
The Company continues the disclosure approach centered on consolidated financial statements, without presenting the major management indicators of the reporting company on a standalone basis. - FY2023-Q1RestatedAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
The Company continues the disclosure approach centered on consolidated financial statements adopted following the consolidation of ハートフルホーム. - FY2022RestatedAnnual report
「Because the Company has prepared consolidated financial statements from the 48th fiscal year, information for earlier periods is not presented.」
Following the consolidation of ハートフルホーム, the Company continues to center its disclosure on consolidated financial statements from the 48th fiscal year onward. - FY2022-Q3RestatedAnnual report
「Net sales for the cumulative third-quarter period were ¥10,705 million, down ¥116 million, or 1.1%, year on year. Although net sales from 株式会社ハートフルホーム, which was acquired as a subsidiary on 1 July of the previous year, contributed to sales, the impact of the infectious disease was substantial.」
The Company continues to disclose year-on-year comparisons of operating performance following the start of preparing consolidated financial statements. - FY2022-Q2Resumed year-on-year comparisons for the same quarterAnnual report
「Net sales for the cumulative second-quarter period were ¥7,524 million, up ¥71 million, or 1.0%, year on year, owing to the contribution from the net sales of 株式会社ハートフルホーム, which was acquired as a subsidiary on 1 July of the previous year.」
The previous filing did not include comparative analysis immediately after the start of preparing consolidated financial statements, but this filing compares operating performance year on year. - FY2022-Q1RestatedAnnual report
「Because the Company has prepared quarterly consolidated financial statements from the second-quarter consolidated accounting period of the previous fiscal year, major management indicators for the same cumulative quarter of the previous year are not presented.」
The Company continues to center its disclosure on consolidated financial statements following the consolidation, without presenting comparative information for the same quarter of the previous year. - FY2021RestatedAnnual report
「Because the Company has prepared consolidated financial statements from the 48th fiscal year, information for earlier periods is not presented.」
Following the consolidation of ハートフルホーム, the Company continues to disclose consolidated financial statements from the 48th fiscal year onward. - FY2021-Q3RestatedAnnual report
「Because the Company has prepared quarterly consolidated financial statements from the second-quarter consolidated accounting period, comparative information is not presented.」
Following the consolidation of ハートフルホーム, the Company continues in the third quarter to disclose consolidated financial statements prepared from the second quarter onward. - FY2021-Q2ReframedAnnual report
「Because the Company has prepared quarterly consolidated financial statements from the current second-quarter consolidated accounting period, comparative information is not presented.」
Following the consolidation of ハートフルホーム, the Company moved from disclosure centered on unconsolidated financial statements to disclosure based on quarterly consolidated financial statements. 株式会社ヒューマン・グリーンサービス remains an unconsolidated subsidiary because it is immaterial. - FY2021-Q1RestatedAnnual report
「The ratios under the asset, net sales, profit and retained earnings criteria are as follows. Asset criterion 0.2% Net sales criterion 0.7% Profit criterion 0.5% Retained earnings criterion 0.1%」
The Company continues to disclose that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the ratios under each criterion. - FY2020-Q3RestatedAnnual report
「The ratios under the asset, net sales, profit and retained earnings criteria are as follows: asset criterion 0.3%; net sales criterion 0.6%; profit criterion 0.0%; retained earnings criterion 0.1%.」
The Company continues to disclose that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the ratios under each criterion. - FY2020-Q2RestatedAnnual report
「The ratios under the asset, net sales, profit and retained earnings criteria are as follows: asset criterion 0.2%; net sales criterion 0.6%; profit criterion 0.2%; retained earnings criterion 0.1%.」
The Company continues to disclose that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the ratios under each criterion. - FY2020-Q1RestatedAnnual report
「The ratios under the asset, net sales, profit and retained earnings criteria are as follows. Asset criterion 0.2% Net sales criterion 0.6% Profit criterion 0.5% Retained earnings criterion 0.1%」
The Company continues its policy of not preparing quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the ratios under each criterion. - FY2019RestatedAnnual report
「The Group comprises 株式会社アサンテ (the Company) and 株式会社ヒューマン・グリーンサービス (an unconsolidated subsidiary).」
The Company continues to disclose the composition of the Group, including its unconsolidated subsidiary. - FY2019-Q3RestatedAnnual report
「The ratios under the asset, net sales, profit and retained earnings criteria are as follows: asset criterion 0.3%; net sales criterion 0.5%; profit criterion 0.1%; retained earnings criterion 0.1%.」
The Company continues to disclose that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial, and has updated the ratios under each criterion. - FY2019-Q2RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance 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 its subsidiaries are not material, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, 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 under the asset, net sales, profit and retained earnings criteria are as follows: asset criterion 0.2%; net sales criterion 0.5%; profit criterion 0.0%; retained earnings criterion 0.1%.」
The Company continues to disclose that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. It also discloses the ratios under each criterion. - FY2019-Q1RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance 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 its subsidiaries are not material, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, 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 Company continues to disclose that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial. - FY2018-Q3First statedAnnual report
「Pursuant to Article 5, Paragraph 2 of the Cabinet Office Ordinance 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 its subsidiaries are not material, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, 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 Company states that it does not prepare quarterly consolidated financial statements because its subsidiaries are immaterial.