Improper accounting treatment and corrections to prior-year financial results
First written in FY2018. 11 of 12 entries say "Restated". Latest entry: FY2025-H1.
No other company in this theme has enough history to compare yet.
- FY2025-H1RestatedAnnual report
「During the current interim consolidated accounting period, there were no new business or other risks, nor any material changes in the business or other risks described in the securities report for the preceding fiscal year.」
The company states that there have been no new business or other risks or material changes to the risks described in the previous fiscal year. Measures to prevent a recurrence and strengthen controls following the inappropriate accounting remain ongoing themes. - FY2024-Q3RestatedAnnual report
「During the nine months ended the third quarter, there was no new business or other risk, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new risks or material changes to existing risks. - FY2024-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the previous fiscal year's securities report.」
It is stated that there were no new business or other risks and no material changes to the risks described in the previous fiscal year. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no new business risks and no material changes to the business risks described in the securities report for the previous fiscal year.」
States that no new business or other risks arose and that there were no material changes to existing risks. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the previous fiscal year's securities report.」
The company states that there have been no new business or other risks or material changes to existing risks. Measures to prevent a recurrence and strengthen controls following the inappropriate accounting remain ongoing themes. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company continues to explain that there have been no new risks or material changes to the risks described in the previous fiscal year. - FY2020-Q3RestatedAnnual report
「During the nine months ended the third quarter, there was no new business or other risk, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
States that no new business or other risks arose and that there were no material changes to existing risks. - FY2020-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
It is stated that there were no new business or other risks and no material changes to the risks described in the previous fiscal year. - FY2020-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the previous fiscal year's securities report.」
The company states that there have been no new risks or material changes to existing risks. - FY2019RestatedAnnual report
「The group continues to implement measures to prevent a recurrence of the inappropriate accounting practices identified in the previous fiscal year, as well as」
The company continues to implement measures to prevent a recurrence following the inappropriate accounting and corrections to prior-year financial results. - FY2019-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks, nor any material changes to the business and other risks described in the previous fiscal year's securities report.」
It is stated that there were no new business or other risks and no material changes to the risks described in the previous fiscal year. - FY2018First statedAnnual report
「During the current consolidated fiscal year, inappropriate accounting practices at the company and its consolidated subsidiaries came to light.」
Issues were identified concerning the valuation of long-outstanding inventory and revenue recognition at a Chinese subsidiary. The company filed amended reports for prior-year securities reports, quarterly securities reports and internal control reports, and recognized ¥583 million in special investigation expenses.