Transition to Quarterly Consolidated Financial Statements Following the Acquisition of AKARI
First written in FY2024-Q3. 2 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Number of consolidated subsidiaries 1 company. Name of consolidated subsidiary: 株式会社ＡＫＡＲＩ」
The company continues to prepare consolidated financial statements with AKARI as a consolidated subsidiary. - FY2025-H1RestatedAnnual report
「Because the group has prepared quarterly consolidated financial statements since the third-quarter consolidated accounting period of the previous fiscal year, it has not conducted comparative analysis with the corresponding interim consolidated accounting period of the previous year.」
The company continues to prepare consolidated financial statements following AKARI's acquisition and has not conducted comparative analysis with the corresponding interim consolidated accounting period of the previous year. - FY2024AdvancedAnnual report
「As consolidated financial statements have been prepared from the current consolidated fiscal year, no comparative analysis with the previous consolidated fiscal year has been performed.」
As the first year of preparing consolidated financial statements for the 23rd fiscal period, the company prepared full-year consolidated balance sheets, income statements and statements of cash flows, among others. AKARI's results were included in the consolidated financial statements for the period from 1 January to 31 March 2024. - FY2024-Q3First statedAnnual report
「Because the Company acquired all shares of AKARI Co., Ltd. and made it a subsidiary, AKARI has been included in the scope of consolidation from the third quarter of the current fiscal year. As 31 December 2023 was treated as the acquisition date, only AKARI’s balance sheet was consolidated for the third quarter.」
Following the acquisition of AKARI, the Company began preparing quarterly consolidated financial statements from the third quarter. Because 31 December 2023 was treated as the acquisition date, only AKARI’s balance sheet, and not its income statement, was included for the quarter.