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Image Magic (7793) · FactRestatedLatest M&A and Subsidiary Changes (2026-09-18): "Advanced"

Preparation of Non-Consolidated Financial Statements Due to Having No Subsidiaries

First written in FY2024-Q1. 3 of 5 entries say "Restated". Latest entry: 2026-09-18.

5entries
3years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2026-H12024: 220242025: 120252026: 22026
Same theme, other companies
Disclosure as a standalone company without subsidiariesA theme 57 companies write about · 0 as a headwind · 0 as a tailwind

3 other companies' latest entry also says "Advanced".

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 57 companies compared. The sentences above are computed from all 57.
Full recordFilings, disclosures and news, newest first
  1. 2026-09-18AdvancedM&A and Subsidiary Changes

    「当社は、2026 年 10 月1日をみなし取得日とし、当連結会計年度末においては貸借対照表のみを連結、翌第1四半期連結会計期間から損益計算書を連結する予定です。」

    子会社がなく非連結財務諸表を作成してきた企業構造について、長谷川美芸の完全子会社化と連結開始の予定を示している。現時点では予定であり、canonical thread自体は変更しない。
  2. FY2026-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because we have no subsidiaries.」

    子会社を有しておらず、中間連結財務諸表を作成していない企業構造・開示上の事実を再掲している。
  3. FY2025-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because we have no subsidiaries.」

    子会社を有しておらず、中間連結財務諸表を作成していない企業構造・開示上の事実を再掲している。
  4. FY2024-H1RestatedAnnual report

    「We do not prepare interim consolidated financial statements because we have no subsidiaries.」

    子会社を有しておらず、中間連結財務諸表を作成していない企業構造・開示上の事実を再掲している。
  5. FY2024-Q1First statedAnnual report

    「Because the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」

    The Company has no subsidiaries and does not prepare quarterly consolidated financial statements.
Moved together

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

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No upcoming earnings preview for Image Magic yet. It last moved in the M&A and Subsidiary Changes of 2026-09-18: "Advanced".
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Preparation of Non-Consolidated Financial Statements Due to Having No Subsidiaries | IMAGE MAGIC Inc. (7793) | Komori