Correction of Errors in Prior-Period Financial Statements and Revision of Figures
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2021: 2 of 7 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Having recognized errors in the accounting treatment in prior-year financial statements, the company has corrected the errors. The figures for the 113th and 114th fiscal years are presented after correction.」
The correction of accounting errors in prior-year financial statements and the presentation of prior-year figures after correction were reaffirmed. - FY2025RestatedAnnual report
「Having recognized errors in the accounting treatment in prior-year financial statements, the company has corrected the errors. The figures for the 113th and 114th fiscal years are presented after correction.」
The correction of accounting errors in prior-year financial statements and the presentation of the figures for the 113th and 114th fiscal years after correction were reaffirmed. - FY2024First statedAnnual report
「Having recognized errors in the accounting treatment in prior-year financial statements, the company has corrected the errors. The figures for the 113th and 114th fiscal years are presented after correction.」
It was stated for the first time that accounting errors in prior-year financial statements had been recognized and that the figures for the 113th and 114th fiscal years were presented after correction.