Transition to Consolidated Financial Reporting Following the Shift to a Holding Company Structure
First written in FY2023-Q1. 4 of 7 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 5 of 20 companies on the "Worse" side.
18 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「(Note) 1. Because the company prepares interim consolidated financial statements, the changes in the key management indicators and other figures of the filing company are not presented.」
The company continues consolidated accounting following the move to a holding company structure and prepares interim consolidated financial statements. - FY2025-Q1Expansion of Scope of ConsolidationAnnual report
「As 株式会社ＧＲＩＰ ＦＡＣＴＯＲＹ was established during the first quarter of the current fiscal year, it has been newly included in the scope of consolidation.」
Following the move to a holding company structure and continued consolidated accounting, the newly established 株式会社GRIP FACTORY was added to the scope of consolidation. - FY2024-Q3RestatedAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
The company continues consolidated accounting following the move to a holding company structure and discloses key consolidated indicators, including figures for the same quarter of the previous year. - FY2024-Q1Disclosure of year-on-year comparisons following the transition to consolidated accountingAnnual report
「Because the Company prepares quarterly consolidated financial statements, it does not present the trends in major management indicators for the reporting company on a standalone basis.」
For the first quarter of the 23rd fiscal year following the transition to consolidated accounting, quarterly consolidated financial statements including comparisons with consolidated figures for the same quarter of the previous year have been disclosed. - FY2023RestatedAnnual report
「Because consolidated financial statements have been prepared from the 22nd fiscal year, figures for earlier periods are not presented.」
Because consolidated financial statements have been prepared from the 22nd fiscal year following the move to a holding company structure, the absence of consolidated comparative information for prior fiscal years has been reconfirmed. - FY2023-Q3RestatedAnnual report
「The group transitioned to consolidated accounting from the first quarter consolidated accounting period. Because quarterly consolidated financial statements and consolidated financial statements were not prepared for the previous consolidated fiscal year, comparisons with the previous year's quarter and the end of the previous fiscal year have been omitted in (1) operating results and (2) financial position.」
Following the move to a holding company structure, the company began consolidated accounting from the first quarter and continues to state that comparative information for the same quarter of the previous year and the end of the previous fiscal year is omitted. - FY2023-Q1First statedAnnual report
「Because the company has prepared quarterly consolidated financial statements from the first quarter consolidated accounting period under review, the key management indicators and other figures for the cumulative first-quarter period of the previous fiscal year and the previous consolidated fiscal year are not presented.」
In connection with the move to a holding company structure, 株式会社ダンダダン became a consolidated subsidiary on 1 February 2022, and the company began preparing quarterly consolidated financial statements from the first quarter. Comparative information for the previous first quarter and the previous consolidated fiscal year is not presented.