Commencement of Preparation of Quarterly Consolidated Financial Statements
First written in FY2019-Q2. 11 of 13 entries say "Restated". Latest entry: FY2024-Q2.
The whole theme swung hardest in 2024: 4 of 26 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「Six-month period ended 31 March 2023 (from 1 October 2022 to 31 March 2023) Six-month period ended 31 March 2024 (from 1 October 2023 to 31 March 2024)」
Comparative information for the same period of the previous year continues to be presented in the quarterly consolidated financial statements. - FY2024-Q1RestatedAnnual report
「Three-month period ended 31 December 2022 (From 1 October 2022 to 31 December 2022) Three-month period ended 31 December 2023 (From 1 October 2023 to 31 December 2023)」
Comparative information for the same period of the previous year continues to be presented in the quarterly consolidated financial statements. - FY2023-Q2RestatedAnnual report
「Six-month period ended 31 March 2022 (from 1 October 2021 to 31 March 2022) Six-month period ended 31 March 2023 (from 1 October 2022 to 31 March 2023)」
Comparative information for the same period of the previous year continues to be presented in the quarterly consolidated financial statements. - FY2023-Q1RestatedAnnual report
「Three-month period ended 31 December 2021 (From 1 October 2021 to 31 December 2021) Three-month period ended 31 December 2022 (From 1 October 2022 to 31 December 2022)」
Comparative information for the same period of the previous year continues to be presented in the quarterly consolidated financial statements. - FY2022RestatedAnnual report
「The current consolidated fiscal year, from 1 October 2018 to 30 September 2019, is the first year for which consolidated financial statements have been prepared. Accordingly, no comparison with the previous consolidated fiscal year has been made for the consolidated balance sheet, consolidated income statement, consolidated statement of comprehensive income, consolidated statement of changes in shareholders’ equity and other accounts, or consolidated statement of cash flows presented below.」
Although prior-year information explaining the restrictions on comparative information in the first year of preparing consolidated financial statements is included, comparative information for the same period of the previous year continues to be disclosed in FY2022. - FY2022-Q3RestatedAnnual report
「Nine-month period ended 30 June 2021 (From 1 October 2020 to 30 June 2021) Nine-month period ended 30 June 2022 (From 1 October 2021 to 30 June 2022)」
Comparative information for the same period of the previous year continues to be presented in the quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「Six-month period ended 31 March 2021 (From 1 October 2020 to 31 March 2021) Six-month period ended 31 March 2022 (From 1 October 2021 to 31 March 2022)」
Comparative information for the same period of the previous year continues to be presented in the quarterly consolidated financial statements. - FY2022-Q1Commencement of presentation of comparative informationAnnual report
「Three-month period ended 31 December 2020 (From 1 October 2020 to 31 December 2020) Three-month period ended 31 December 2021 (From 1 October 2021 to 31 December 2021)」
The three-month period ended 31 December 2020 is included in the comparative column, and comparative information for the same period of the previous year, which was not presented when quarterly consolidated financial statements were first prepared, is now included. - FY2021-Q1RestatedAnnual report
「The Company has not presented comparative information for the first quarter of the previous consolidated fiscal year because it did not prepare quarterly consolidated financial statements for that period.」
Restates that comparative information for the first quarter of the previous fiscal year has not been presented even after the Company began preparing quarterly consolidated financial statements. - FY2020-Q1RestatedAnnual report
「The Company has not presented comparative information for the first quarter of the previous consolidated fiscal year because it did not prepare quarterly consolidated financial statements for that period.」
Restates that comparative information for the first quarter of the previous fiscal year has not been presented even after the Company began preparing quarterly consolidated financial statements. - FY2019RestatedAnnual report
「The current consolidated fiscal year, from 1 October 2018 to 30 September 2019, is the first year for which consolidated financial statements have been prepared. Accordingly, no comparison with the previous consolidated fiscal year has been made for the consolidated balance sheet, consolidated income statement, consolidated statement of comprehensive income, consolidated statement of changes in shareholders’ equity and other accounts, or consolidated statement of cash flows presented below.」
The Company has stated in its full-year disclosure that this is the first year for which consolidated financial statements have been prepared and that no comparison with the previous consolidated fiscal year will be made. - FY2019-Q3RestatedAnnual report
「The Company has prepared quarterly consolidated financial statements from the second quarter.」
Restates that quarterly consolidated financial statements have been prepared from the second quarter and that comparative information has not been presented. - FY2019-Q2First statedAnnual report
「The Company has prepared quarterly consolidated financial statements from the second quarter of the current consolidated fiscal year.」
Following the addition of キューボグループ as a consolidated subsidiary, the Company began preparing quarterly consolidated financial statements from the second quarter, and has not presented comparative information for the same quarter of the previous year or other periods.