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Copa Corporation (7689) · FactRestated

Change in fiscal year-end from end-March to end-February

First written in FY2022. 3 of 4 entries say "Restated". Latest entry: FY2023-Q3.

4entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022 – FY2023-Q32022: 320222023: 12023
Same theme, other companies
Change in fiscal year-end from March to February and group-wide standardizationA theme 16 companies write about · 0 as a headwind · 4 as a tailwind

3 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 16 companies compared. The sentences above are computed from all 16.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q3RestatedAnnual report

    「As a result, the previous third-quarter cumulative period ran from 1 April 2021 to 31 December 2021, while the current third-quarter cumulative period runs from 1 March 2022 to 30 November 2022.」

    The Company continues to explain that no year-on-year change rate is provided because the current and year-earlier periods cover different dates following the change in fiscal year-end.
  2. FY2023-Q2RestatedAnnual report

    「As a result, the previous second-quarter cumulative period ran from 1 April 2021 to 30 September 2021, while the current second-quarter cumulative period runs from 1 March 2022 to 31 August 2022.」

    The Company continues to explain that, because the fiscal year-end was changed from the end of March to the end of February, the current and year-earlier second-quarter cumulative periods cover different dates and no year-on-year comparison is provided.
  3. FY2023-Q1RestatedAnnual report

    「At the Annual General Meeting of Shareholders held on 25 June 2021, the proposal for a partial amendment to the Articles of Incorporation was approved, and the fiscal year-end was changed from 31 March to the end of February. As a result, the previous first-quarter cumulative period ran from 1 April 2021 to 30 June 2021, while the current first-quarter cumulative period runs from 1 March 2022 to 31 May 2022.」

    The Company again explained that the fiscal year-end had been changed from the end of March to the end of February and did not provide a year-on-year change rate because the previous and current first-quarter periods cover different dates.
  4. FY2022First statedAnnual report

    「Following a resolution at the 23rd Annual General Meeting of Shareholders held on 25 June 2021, the fiscal year-end was changed from 31 March to the end of February. Accordingly, the 24th fiscal year covers the 11-month period from 1 April 2021 to 28 February 2022.」

    The fiscal year-end was changed from the end of March to the end of February, making FY2022 an 11-month financial year, so no comparison with the previous fiscal year is provided.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

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Change in fiscal year-end from end-March to end-February | Copa Corporation Inc. (7689) | Komori