Commencement of Preparation of Quarterly Consolidated Financial Statements
First written in FY2020-Q1. 11 of 16 entries say "Restated". Latest entry: FY2025-H1.
Mirai Works moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
11 other companies' latest entry also says "Reframed".
- FY2025-H1ReframedAnnual report
「The company's interim consolidated financial statements have been prepared in accordance with the Regulations Concerning the Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976; hereinafter, the “Regulations for Consolidated Financial Statements”).」
Following Greenroom becoming a subsidiary, the company changed from non-consolidated reporting for FY2024 to preparing interim consolidated financial statements for the FY2025 interim period. - FY2024ReframedAnnual report
「Because the company changed from consolidated to non-consolidated reporting from the current fiscal year, year-on-year comparisons have not been presented.」
Following the loss of the consolidated subsidiary through the absorption-type merger of ハイブ, the company has explicitly stated in its full-year disclosure that reporting for the current fiscal year changed from consolidated to non-consolidated. - FY2024-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 to use disclosure based on quarterly consolidated financial statements, which began following ハイブ becoming a consolidated subsidiary. - 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.」
The company continues to use disclosure based on quarterly consolidated financial statements, which began following 株式会社ハイブ becoming a consolidated subsidiary. - FY2023-Q3RestatedAnnual report
「As we prepare quarterly consolidated financial statements from the first quarter of the fiscal year under review, comparative information is not presented.」
Following ハイブ becoming a consolidated subsidiary, the company continues not to present comparative information for the corresponding quarter of the previous year or other periods in connection with the quarterly consolidated financial statements that began in the first quarter, as this is the first year of consolidation. - FY2023-Q2RestatedAnnual report
「As we prepare quarterly consolidated financial statements from the first quarter of the fiscal year under review, comparative information is not presented.」
Following ハイブ becoming a consolidated subsidiary, the company continues not to present comparative information for the corresponding quarter of the previous year or other periods in connection with the quarterly consolidated financial statements that began in the first quarter. - FY2023-Q1ReframedAnnual report
「We have prepared quarterly consolidated financial statements from the current first quarter consolidated accounting period. However, because we have prepared quarterly consolidated financial statements since the first quarter consolidated accounting period of the 12th fiscal year, we have not presented major management indicators and other items for the cumulative first quarter of the 11th fiscal year or the 11th consolidated fiscal year.」
Following 株式会社ハイブ becoming a consolidated subsidiary, the company changed from standalone disclosure to preparing quarterly consolidated financial statements. As this is the first year of consolidation, comparative information for the corresponding quarter of the previous year and the previous consolidated fiscal year has not been presented. - FY2022-Q3RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the absence of subsidiaries, the company continues to use a disclosure method that does not include quarterly consolidated financial statements. - FY2022-Q2RestatedAnnual report
「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the absence of subsidiaries, the company continues to use a disclosure method that does not include quarterly consolidated financial statements. - FY2022-Q1RestatedAnnual report
「As we do not prepare quarterly consolidated financial statements, we have not presented trends in major management indicators and other items for the consolidated fiscal year.」
Following the absence of subsidiaries, the company continues to use a disclosure method that does not include quarterly consolidated financial statements. - FY2021-Q3RestatedAnnual report
「For the cumulative third quarter of the previous fiscal year (from 1 October 2019 to 30 June 2020), we prepared quarterly consolidated financial statements but did not prepare quarterly financial statements. Accordingly, we have not presented the quarterly financial statements and notes for the corresponding cumulative quarter of the previous year as comparative information.」
Because the corresponding quarter of the previous year was presented on a consolidated basis while the current period is presented on a standalone basis, the company continues not to present comparative information for the corresponding quarter of the previous year. - FY2021-Q1RestatedAnnual report
「For the cumulative first quarter of the previous fiscal year (from 1 October 2019 to 31 December 2019), we prepared quarterly consolidated financial statements but did not prepare quarterly financial statements. Accordingly, we have not presented the quarterly financial statements and notes for the corresponding cumulative quarter of the previous year as comparative information.」
Following the disappearance of the consolidated subsidiary, the company began preparing standalone quarterly financial statements from the current first quarter and continues not to present comparative information for the corresponding quarter of the previous year. - FY2020ReframedAnnual report
「Accordingly, we changed from consolidated disclosure, which had been used since the first quarter of the fiscal year ending September 2020, to standalone disclosure from the fourth quarter of the fiscal year ending September 2020.」
Following the absorption-type merger of Skill Shift, the company changed from consolidated disclosure to standalone disclosure from the fourth quarter accounting period. - FY2020-Q3RestatedAnnual report
「As we have prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, we have not presented comparative information.」
The company continues not to present comparative information for the corresponding quarter of the previous year or other periods in connection with the quarterly consolidated financial statements that began in the first quarter. - FY2020-Q2RestatedAnnual report
「As we have prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, we have not presented comparative information.」
The company continues not to present comparative information in connection with the quarterly consolidated financial statements that began in the first quarter. - FY2020-Q1First statedAnnual report
「Beginning with the first quarter consolidated accounting period under review, we have prepared quarterly consolidated financial statements.」
The company began preparing quarterly consolidated financial statements from the first quarter of the ninth fiscal year and has not performed comparative analysis against the corresponding quarter of the previous year or other periods.