Impact of Changes to the Fiscal Year-End Dates of 3 Domestic Subsidiaries on Year-on-Year Comparisons
First written in FY2017-Q3. 26 of 29 entries say "Restated". Latest entry: FY2026.
1 other company's latest entry also says "Restated".
- FY2026RestatedAnnual report
「Of the consolidated subsidiaries, 11 overseas consolidated subsidiaries have a reporting date of 31 December. The financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
Disclosure continues regarding the reporting date of the 11 overseas consolidated subsidiaries and the method of adjusting material transactions on consolidation. - FY2026-H1RestatedAnnual report
「The reporting date for the interim consolidated accounting period of the overseas consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
Disclosure continues regarding the reporting dates of overseas subsidiaries and the method of making consolidation adjustments for material transactions. - FY2025RestatedAnnual report
「Of the consolidated subsidiaries, 11 overseas consolidated subsidiaries have a reporting date of 31 December. The financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
Disclosure continues regarding the reporting dates of overseas consolidated subsidiaries and the method of making consolidation adjustments for material transactions. - FY2025-H1RestatedAnnual report
「The reporting date for the interim consolidated accounting period of the overseas consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2024ReframedAnnual report
「Of the consolidated subsidiaries, 11 overseas consolidated subsidiaries have a reporting date of 31 December. The financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
The reporting date of the overseas consolidated subsidiaries is presented as 31 December for 11 companies, and the method of adjusting material transactions on consolidation continues to be explained. The number of companies covered has changed following, among other matters, the exclusion of the Russia business from consolidation. - FY2024-Q3RestatedAnnual report
「The reporting date for the third quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 September, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
The arrangements continue to indicate that overseas subsidiaries have separate reporting dates, material transactions are adjusted on consolidation, and the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2024-Q2RestatedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
The arrangements continue to indicate that overseas subsidiaries report on 30 June, material transactions are adjusted on consolidation, and the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2024-Q1RestatedAnnual report
「The reporting date for the first quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 31 March, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
The arrangements continue to indicate that overseas subsidiaries have separate reporting dates, material transactions are adjusted on consolidation, and the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2023-Q2RestatedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
The arrangements continue to indicate that overseas subsidiaries report on 30 June, material transactions are adjusted on consolidation, and the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2023-Q1RestatedAnnual report
「The reporting date for the first quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 31 March, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
It continues to be indicated that overseas subsidiaries have separate reporting dates, material transactions are adjusted on consolidation, and the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2022RestatedAnnual report
「Of the consolidated subsidiaries, 13 overseas consolidated subsidiaries have a reporting date of 31 December. The financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
The arrangements continue to indicate that overseas subsidiaries have separate reporting dates, material transactions are adjusted on consolidation, and the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「The reporting date for the third quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 September, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2022-Q2RestatedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
It continues to be explained that overseas subsidiaries report on 30 June and that material transactions are adjusted on consolidation, while the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2021-Q3RestatedAnnual report
「The reporting date for the third quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 September, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2021-Q2RestatedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting date of the domestic subsidiary 株式会社ティラドロジスティクス coincides with the end of the consolidated fiscal year. The relevant segment is Other.」
It continues to be explained that overseas subsidiaries report on 30 June and that material transactions are adjusted on consolidation, while the reporting dates of domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2021-Q1RestatedAnnual report
「The reporting date for the first quarter cumulative period of the consolidated fiscal year for the overseas consolidated subsidiaries is 31 March, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2020-Q3RestatedAnnual report
「The reporting date for the third quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 September, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2020-Q2RestatedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
It continues to be explained that overseas subsidiaries have different reporting dates and that material transactions are adjusted on consolidation, while the reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2020-Q1RestatedAnnual report
「The reporting date for the first quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 31 March, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2019RestatedAnnual report
「The reporting date for the consolidated subsidiaries for the current consolidated fiscal year is 31 December, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2019-Q3RestatedAnnual report
「The reporting date for the third quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 September, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2019-Q2RestatedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
It continues to be explained that overseas subsidiaries have different reporting dates and that material transactions are adjusted on consolidation, while the reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year. - FY2019-Q1RestatedAnnual report
「The reporting date for the first quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 31 March, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2018RestatedAnnual report
「The reporting date for the consolidated subsidiaries for the current consolidated fiscal year is 31 December, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments.」
The reporting dates of overseas consolidated subsidiaries and the method of making the necessary consolidation adjustments for material transactions continue to be explained. - FY2018-Q3RestatedAnnual report
「The reporting date for the third quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 September, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China.」
It continues to be explained that overseas subsidiaries report on 30 September, while the reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year, and that material transactions are adjusted on consolidation. - FY2018-Q2ReframedAnnual report
「The reporting date for the second quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 30 June, and the financial statements as of that date are used in preparing the consolidated financial statements. However, material transactions arising between that date and the consolidated reporting date are subject to the necessary consolidation adjustments. The relevant segments are the United States, Europe, Asia and China. The reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year. The relevant segment is Other.」
The reporting-date arrangements are presented as follows: overseas subsidiaries report on 30 June, while the reporting dates of the 3 domestic subsidiaries coincide with the end of the consolidated fiscal year. The focus has shifted from explaining the impact on year-on-year comparisons to explaining reporting dates and adjustment methods. - FY2018-Q1RestatedAnnual report
「The reporting date for the first quarter cumulative period of the consolidated fiscal year for the consolidated subsidiaries is 31 March, and the financial statements as of that date are used in preparing the consolidated financial statements.」
It continues to be indicated that the reporting dates of the consolidated subsidiaries in the United States, Europe, Asia and China are 31 March, with the difference from the consolidated reporting date continuing to be explained. - FY2017RestatedAnnual report
「From the previous consolidated fiscal year, the reporting dates of the 3 domestic subsidiaries have been changed from 31 December to 31 March. The relevant segment is Other.」
The impact of the reporting-date change for the 3 domestic subsidiaries on year-on-year comparisons continues to be explained in the full-year segment information. - FY2017-Q3First statedAnnual report
「Net sales in the Other segment decreased by ¥1,041 million year on year to ¥736 million, because the prior year included 3 additional months of sales following the change in the reporting dates of the segment's 3 domestic subsidiaries from December to March.」
Because the reporting-date change for the 3 domestic subsidiaries resulted in different numbers of months being included in the comparison periods, it appears as a year-on-year decline in sales in the Other segment.