Aligning Fiscal Year-Ends for Overseas Consolidated Subsidiaries and Consolidating Using Provisional Financial Statements
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
3 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, ㈱アイサンナスモコインダストリ, フランクリンプレシジョンインダストリー㈱, アイサンコーポレーションオブアメリカ, アイサンインダストリーチェコ㈲ and アイサンコーポレーションヨーロッパ㈱ changed their fiscal year-ends from 31 December to 31 March, aligning them with the consolidated fiscal year-end. アイサンオートパーツメキシコ㈱, 愛三(天津)汽車部件有限公司, 愛三(佛山)汽車部件有限公司 and 愛三貿易(広州)有限公司 changed to a method of conducting provisional settlements as of 31 March, the consolidated fiscal year-end, and consolidating their results. For the 3-month period from 1 January 2023 to 31 March 2023, the profit or loss of these subsidiaries was adjusted through retained earnings.」
The method of aligning the fiscal year-ends of overseas consolidated subsidiaries and consolidating them based on provisional settlements continues to be applied. As a result, cash and cash equivalents for the cumulative second quarter include an increase of ¥2,229 million. - FY2024-Q1First statedAnnual report
「From the first quarter of the current consolidated fiscal year, ㈱アイサンナスモコインダストリ, フランクリンプレシジョンインダストリー㈱, アイサンコーポレーションオブアメリカ, アイサンインダストリーチェコ㈲ and アイサンコーポレーションヨーロッパ㈱ changed their fiscal year-ends from 31 December to 31 March, aligning them with the consolidated fiscal year-end. アイサンオートパーツメキシコ㈱, 愛三(天津)汽車部件有限公司, 愛三(佛山)汽車部件有限公司 and 愛三貿易(広州)有限公司 changed to a method of conducting provisional settlements as of 31 March, the consolidated fiscal year-end, and consolidating their results.」
The fiscal year-ends of 5 overseas consolidated subsidiaries were changed from 31 December to 31 March, while 4 subsidiaries were changed to a method of conducting provisional settlements as of 31 March and consolidating their results. The accounting treatment for aligning the fiscal year-ends with the consolidated fiscal year-end has been newly disclosed.