Adjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting Dates
First written in FY2020-Q1. . Latest entry: FY2024-Q2.
7 other companies' latest entry also says "Other".
- FY2024-Q2Adjustment of the consolidation period for newly acquired subsidiariesAnnual report
「The deemed acquisition date is 30 September 2023. Because the end of Asia Consultant Co., Ltd.'s quarterly accounting period is 30 September, only its balance sheet is included in the cumulative second quarter.」
For Asia Consultant Co., Ltd., which became a subsidiary in October 2023, the deemed acquisition date was set as 30 September 2023, and only its balance sheet was consolidated for the cumulative second quarter. - FY2023-Q3Adjustment of the consolidation period for newly acquired subsidiariesAnnual report
「Previously, for consolidated subsidiary Nikken Consultant Co., Ltd., whose fiscal year-end was 31 August, the company used its financial statements as of that date and made the necessary consolidation adjustments for material transactions arising between that date and the consolidated fiscal year-end. Following the subsidiary's change of fiscal year-end to 31 March, the cumulative third quarter includes 4 months from 1 September 2022 to 31 December 2022.」
Following Nikken Consultant Co., Ltd.'s change of fiscal year-end, the cumulative third quarter includes 4 months from 1 September 2022 to 31 December 2022. The period adjustment resulting from a consolidated subsidiary's change of fiscal year-end has now extended to another subsidiary. - FY2020Expansion of the consolidation period to 14 monthsAnnual report
「During the fiscal year, EPA System Co., Ltd. changed its fiscal year-end to 31 May, making it the same as the consolidated fiscal year-end. The accounting period for the fiscal year is 14 months.」
EPA System's change of fiscal year-end was completed, and the consolidation period expanded from 11 months in the third quarter to 14 months for the full fiscal year. - FY2020-Q3Further extension of the consolidation periodAnnual report
「Following the subsidiary's change of fiscal year-end to 31 May, the cumulative third quarter includes 11 months from 1 April 2019 to 29 February 2020.」
Following EPA System Co., Ltd.'s change of fiscal year-end, the consolidation period expanded from 5 months in the first quarter and 8 months in the second quarter to 11 months in the third quarter. - FY2020-Q2Extension of the consolidation periodAnnual report
「Following the subsidiary's change of fiscal year-end to 31 May, the cumulative second quarter includes 8 months from 1 April 2019 to 30 November 2019.」
Following EPA System Co., Ltd.'s change of fiscal year-end, the consolidation period expanded from 5 months in the first quarter to 8 months in the second quarter. - FY2020-Q1First statedAnnual report
「Previously, for consolidated subsidiary EPA System Co., Ltd., whose fiscal year-end was 31 March, the company used its financial statements as of that date and made the necessary consolidation adjustments for material transactions arising between that date and the consolidated fiscal year-end. Following the subsidiary's change of fiscal year-end to 31 May, the cumulative first quarter includes 5 months from 1 April 2019 to 31 August 2019.」
EPA System Co., Ltd. changed its fiscal year-end from 31 March to 31 May, and the cumulative first quarter includes 5 months from 1 April 2019 to 31 August 2019.