Transition to Non-Consolidated Reporting
First written in FY2024-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 2 of 8 companies on the "Worse" side.
6 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「As a result, because the company no longer had any consolidated subsidiaries, it has not prepared consolidated financial statements from the current fiscal year.」
Following the absorption-type merger of a subsidiary and its removal from the scope of consolidation, the company continued to report on a standalone basis in the fiscal year ending March 2024. - FY2024-Q3RestatedAnnual report
「On 31 March 2023, the company absorbed its wholly owned subsidiary タメニーアートワークス株式会社 through an absorption-type merger. From 1 April 2023, it excluded its wholly owned subsidiary タメニーエージェンシー株式会社 from the scope of consolidation on the grounds of materiality. As a result, because the company no longer had any consolidated subsidiaries, it has not prepared quarterly consolidated financial statements since the first quarter accounting period.」
The company has continued its transition to standalone financial reporting following the absorption-type merger of a subsidiary and its removal from the scope of consolidation. - FY2024-Q1First statedAnnual report
「As a result, because the company no longer had any consolidated subsidiaries, it has not prepared quarterly consolidated financial statements since the cumulative first-quarter period.」
Following the absorption-type merger of タメニーアートワークス and the removal of タメニーエージェンシー from the scope of consolidation, the company transitioned to standalone financial reporting from the first quarter of the fiscal year ending March 2024 and has prepared quarterly financial statements.