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Nishimatsuya Chain (7545) · InitiativeRestated

Verification of Financial Reporting Controls by the Internal Control Committee and Task Force

First written in FY2017-Q1. 12 of 18 entries say "Restated". Latest entry: FY2025.

18entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q3RestatedFY2023 – FY20252016: 320162017: 320172018: 320182019: 420192020: 220202021: 020212022: 120222023: 120232024: 020242025: 12025
Same theme, other companies
J-SOX Internal Control Evaluation and Procedure UpdatesA theme 63 companies write about · 1 as a headwind · 62 as a tailwind

46 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 63 companies compared. The sentences above are computed from all 63.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The company has established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and secretariat verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee, including the secretariat, meetings once a month in principle, and participation by the Internal Audit Office have continued.
  2. FY2023RestatedAnnual report

    「The company has established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and secretariat verify its content and implementation status. The Internal Control Committee meets approximately once a month, with the internal control officers of each department and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee, including the secretariat, meetings approximately once a month, and participation by the Internal Audit Office have continued.
  3. FY2022ReframedAnnual report

    「The company has established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and secretariat verify its content and implementation status. The Internal Control Committee meets approximately once a month, with the internal control officers of each department and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The description of the framework has changed from “task force” to “secretariat,” and the Internal Control Committee’s meeting frequency is described as “approximately once a month.”
  4. FY2021-Q3RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee and task force, committee meetings once a month in principle, and participation by relevant departments, statutory auditors and the Internal Audit Office are reiterated.
  5. FY2020SoftenedAnnual report

    「The company has established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets approximately once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The verification framework led by the Internal Control Committee and task force has been maintained, but the meeting frequency is described as “approximately once a month,” compared with “once a month in principle.”
  6. FY2020-Q3RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee and task force, committee meetings once a month in principle, and participation by relevant departments, statutory auditors and the Internal Audit Office are reiterated.
  7. FY2020-Q2RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee and task force, committee meetings once a month in principle, and participation by relevant departments, statutory auditors and the Internal Audit Office are reiterated.
  8. FY2020-Q1RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee and task force, committee meetings once a month in principle, and participation by relevant departments, statutory auditors and the Internal Audit Office are reiterated.
  9. FY2019SoftenedAnnual report

    「The company has established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets approximately once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The verification framework has been maintained, but the committee meeting frequency is described as “approximately once a month,” compared with “once a month in principle” previously.
  10. FY2019-Q3RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee and task force, committee meetings once a month in principle, and participation by internal control officers, statutory auditors and the Internal Audit Office are reiterated.
  11. FY2019-Q2RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    Verification by the Internal Control Committee and task force, committee meetings once a month in principle, and participation by relevant departments, statutory auditors and the Internal Audit Office are reiterated.
  12. FY2018SoftenedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month in principle, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The verification framework led by the Internal Control Committee and task force has been maintained, but the meeting frequency is expressed as “once a month in principle” rather than “once a month.”
  13. FY2018-Q2RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The framework of holding the Internal Control Committee monthly, with internal control officers, statutory auditors and the Internal Audit Office participating in verification, is reiterated.
  14. FY2018-Q1RestatedAnnual report

    「The company has also established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The framework of holding the Internal Control Committee monthly, with internal control officers, statutory auditors and the Internal Audit Office participating in verification, is reiterated.
  15. FY2017SoftenedAnnual report

    「The company has established a basic policy on internal controls over financial reporting. In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets approximately once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The verification framework led by the Internal Control Committee has been maintained, but the meeting frequency has changed from “once a month” to “approximately once a month.”
  16. FY2017-Q3RestatedAnnual report

    「In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The framework of holding the Internal Control Committee monthly, with internal control officers, statutory auditors and the Internal Audit Office participating to verify internal controls over financial reporting, is reiterated.
  17. FY2017-Q2RestatedAnnual report

    「In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The framework of monthly meetings of the Internal Control Committee and verification involving relevant departments, statutory auditors and the Internal Audit Office is reiterated.
  18. FY2017-Q1First statedAnnual report

    「In operating the internal control system, the Internal Control Committee and task force verify its content and implementation status. The Internal Control Committee meets once a month, with the internal control officers of each department, statutory auditors and the Internal Audit Office participating to enhance the effectiveness of internal controls over financial reporting.」

    The operating framework is described, including monthly meetings of the committee and participation by relevant departments, statutory auditors and the Internal Audit Office.
Moved together

"Concern over downward pressure on economic conditions and earnings from sluggish personal consumption, a stronger yen and falling stock prices" moved the same way as this thread, in the same document, in 5 of its 18 moves.

5332★1234
  1. ★This thread
  2. 1Concern over downward pressure on economic conditions and earnings from sluggish personal consumption, a stronger yen and falling stock prices5×
  3. 2Improving Profitability by Reducing Markdown Losses, Advertising and Logistics Costs, and Other Expenses3×
  4. 3Impact on Supply and Sales from Outbreaks of Novel Influenza and Other Infectious Diseases3×
  5. 4Supply interruptions at stores, production sites, and production plants caused by natural disasters2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Verification of Financial Reporting Controls by the Internal Control Committee and Task Force | NISHIMATSUYA CHAIN Co.,Ltd. (7545) | Komori