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Tanaka Seimitsu Kogyo (7218) · FactRestated

Changes to Consolidation Periods Following Change in Thai Subsidiary’s Fiscal Year-End

First written in FY2018-Q1. 7 of 9 entries say "Restated". Latest entry: FY2020-Q3.

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ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2018RestatedFY2019-Q2 – FY2020-Q32017: 220172018: 420182019: 220192020: 12020
Same theme, other companies
Adjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting DatesA theme 77 companies write about · 1 as a headwind · 10 as a tailwind

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

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Showing 14 of the 77 companies compared. The sentences above are computed from all 77.
Full recordFilings, disclosures and news, newest first
  1. FY2020-Q3RestatedAnnual report

    「The consolidated subsidiary ㈱ホンダ自販タナカ changed its fiscal year-end from 31 December to 31 March beginning with the first quarter of the current fiscal year. As a result, the cumulative consolidated period for the third quarter covers the 12 months from 1 January 2018 to 31 December 2018. In the reporting segment “Japan,” net sales to external customers of the consolidated subsidiary that changed its fiscal year-end for the period from 1 January 2018 to 31 March 2018 were ¥1,490,945 thousand, and segment profit was ¥73,526 thousand.」

    The change in ㈱ホンダ自販タナカ's fiscal year-end and the resulting consolidation of the comparative period continue to be disclosed in the segment information.
  2. FY2020-Q1RestatedAnnual report

    「As a result of this change in fiscal year-end, the cumulative consolidated period for the first quarter covers the 6 months from 1 January 2018 to 30 June 2018. In the reporting segment “Japan,” net sales to external customers of the consolidated subsidiary that changed its fiscal year-end for the period from 1 January 2018 to 31 March 2018 were ¥1,490,945 thousand, and segment profit was ¥73,526 thousand.」

    The change in the consolidation period resulting from ㈱ホンダ自販タナカ changing its fiscal year-end continues to be reflected in comparative information and the performance of the Japan segment.
  3. FY2019-Q3RestatedAnnual report

    「As a result of this change in fiscal year-end, the consolidated statement of income for the third quarter of the current fiscal year covers the 12 months from 1 January 2018 to 31 December 2018. For ㈱ホンダ自販タナカ, which changed its fiscal year-end, net sales for the period from 1 January 2018 to 31 March 2018 were ¥1,493,835 thousand, operating profit was ¥64,409 thousand, ordinary profit was ¥64,486 thousand, and income before income taxes for the quarter was ¥64,482 thousand.」

    As a result of ㈱ホンダ自販タナカ changing its fiscal year-end, the consolidated statement of income for the third quarter continues to include 12 months of results.
  4. FY2019-Q2RestatedAnnual report

    「As a result of this change in fiscal year-end, the consolidated statement of income for the second quarter of the current fiscal year covers the 9 months from 1 January 2018 to 30 September 2018. For ㈱ホンダ自販タナカ, which changed its fiscal year-end, net sales for the period from 1 January 2018 to 31 March 2018 were ¥1,493,835 thousand, operating profit was ¥64,409 thousand, ordinary profit was ¥64,486 thousand, and income before income taxes for the quarter was ¥64,482 thousand.」

    As a result of ㈱ホンダ自販タナカ changing its fiscal year-end from 31 December to 31 March, the consolidated statement of income for the second quarter continues to include 9 months of results.
  5. FY2019-Q1ReframedAnnual report

    「Previously, ㈱ホンダ自販タナカ, a consolidated subsidiary whose fiscal year-end was 31 December, used financial statements as of that date, with necessary adjustments made for significant transactions arising between that date and the consolidated fiscal year-end. From the first quarter of the current fiscal year, its fiscal year-end has been changed to 31 March.」

    In addition to the Thai subsidiary, ㈱ホンダ自販タナカ changed its fiscal year-end from 31 December to 31 March, extending the change in the consolidation period to another consolidated subsidiary.
  6. FY2018RestatedAnnual report

    「As a result of this change in fiscal year-end, the consolidated financial year covers the 15 months from 1 January 2017 to 31 March 2018. For TPT, which changed its fiscal year-end, net sales for the period from 1 January 2017 to 31 March 2017 were ¥1,703,115 thousand, operating profit was ¥177,337 thousand, ordinary profit was ¥181,092 thousand, and income before income taxes for the year was ¥181,318 thousand.」

    The change in TPT's fiscal year-end was also applied to the annual consolidated accounts, with 15 months of results included.
  7. FY2018-Q3RestatedAnnual report

    「As a result of this change in fiscal year-end, the consolidated statement of income for the third quarter of the current fiscal year covers the 12 months from 1 January 2017 to 31 December 2017. For TPT, which changed its fiscal year-end, net sales for the period from 1 January 2017 to 31 March 2017 were ¥1,703,115 thousand, operating profit was ¥177,337 thousand, ordinary profit was ¥181,092 thousand, and income before income taxes for the quarter was ¥181,318 thousand.」

    The change in TPT's fiscal year-end was also applied in the third quarter, with 12 months of results included in the consolidated accounts.
  8. FY2018-Q2RestatedAnnual report

    「As a result of this change in fiscal year-end, the consolidated statement of income for the second quarter of the current fiscal year covers the 9 months from 1 January 2017 to 30 September 2017. For TPT, which changed its fiscal year-end, net sales for the period from 1 January 2017 to 31 March 2017 were ¥1,703,115 thousand, operating profit was ¥177,337 thousand, ordinary profit was ¥181,092 thousand, and income before income taxes for the quarter was ¥181,318 thousand.」

    The change in TPT's fiscal year-end was also applied in the second quarter, with 9 months of results included in the consolidated accounts.
  9. FY2018-Q1First statedAnnual report

    「Previously, TPT, a consolidated subsidiary whose fiscal year-end was 31 December, used financial statements as of that date, with necessary adjustments made for significant transactions arising between that date and the consolidated fiscal year-end. From the first quarter of the current fiscal year, its fiscal year-end has been changed to 31 March. As a result of this change, the consolidated statement of income for the first quarter of the current fiscal year covers the 6 months from 1 January 2017 to 30 June 2017.」

    TPT, the Thai subsidiary, changed its fiscal year-end from 31 December to 31 March, and the consolidated statement of income for the first quarter includes the 6 months from 1 January 2017 to 30 June 2017.
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Changes to Consolidation Periods Following Change in Thai Subsidiary’s Fiscal Year-End | TANAKA SEIMITSU KOGYO CO.,LTD. (7218) | Komori