Komori
Kanemitsu (7208) · FactRestated

津村製作所 Becoming a Subsidiary and Being Included in Consolidation

First written in FY2021-Q1. 7 of 8 entries say "Restated". Latest entry: FY2025-H1.

8entries
5years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2025-H12020: 220202021: 320212022: 120222023: 120232024: 12024
Same theme, other companies
Consolidation of only the balance sheet in the first year of consolidationA theme 20 companies write about · 0 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2026: 1 of 9 companies on the "Worse" side.

5 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 20 companies compared. The sentences above are computed from all 20.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「There were no significant changes during the interim consolidated accounting period in the nature of the businesses conducted by the Group, comprising the Company and its affiliates. There were also no changes among the principal affiliates.」

    The company states that there have been no new changes in the business activities or major affiliated companies following the addition and consolidation of 津村製作所 as a subsidiary.
  2. FY2024-Q1RestatedAnnual report

    「There were no material changes during the cumulative first quarter of the consolidated fiscal year in the nature of the business conducted by our group, consisting of the company and its affiliated companies. There were also no changes in major affiliated companies.」

    The company states that there have been no new changes in the business activities or major affiliated companies following the addition and consolidation of 津村製作所 as a subsidiary.
  3. FY2022-Q3RestatedAnnual report

    「There were no material changes in the nature of the businesses conducted by the Group, comprising the Company and its subsidiaries and affiliates, during the first nine months of the fiscal year. There were also no changes among the principal affiliated companies.」

    The company states that there have been no new changes involving major affiliated companies following the addition and consolidation of 津村製作所 as a subsidiary.
  4. FY2022-Q2RestatedAnnual report

    「There were no material changes in the nature of the business conducted by the Group (the Company and its affiliates) during the cumulative consolidated second-quarter period. There were also no changes among the principal affiliates.」

    The company states that there have been no new changes involving major affiliated companies following the addition and consolidation of 津村製作所 as a subsidiary.
  5. FY2022-Q1RestatedAnnual report

    「There were no material changes during the cumulative first quarter of the consolidated fiscal year in the nature of the business conducted by our group, consisting of the company and its affiliated companies. There were also no changes in major affiliated companies.」

    The company states that there have been no new changes involving major affiliated companies following the addition and consolidation of 津村製作所 as a subsidiary.
  6. FY2021-Q3RestatedAnnual report

    「From the first-quarter consolidated accounting period, 津村製作所 was made a subsidiary through the acquisition of its shares and included in the scope of consolidation.」

    The company has continued to disclose the addition and consolidation of 津村製作所 as a subsidiary through the acquisition of its shares since the first quarter.
  7. FY2021-Q2RestatedAnnual report

    「From the first-quarter consolidated accounting period, 津村製作所 was made a subsidiary through the acquisition of its shares and included in the scope of consolidation.」

    The company has continued to disclose the addition and consolidation of 津村製作所 as a subsidiary since the first quarter.
  8. FY2021-Q1First statedAnnual report

    「From the current first-quarter consolidated accounting period, 津村製作所 was made a subsidiary through the acquisition of its shares and included in the scope of consolidation. As the deemed acquisition date is the end of the current first-quarter consolidated accounting period, only its balance sheet has been consolidated for the current first-quarter consolidated accounting period, and its results are not included in the quarterly consolidated income statement.」

    津村製作所 was made a subsidiary through the acquisition of its shares and included in the scope of consolidation. The acquired voting interest was 100%, and, because of the deemed acquisition date, only its balance sheet was consolidated for the current quarter.
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