Komori
Onward Holdings (8016) · PolicyAdvanced

Standardization of Consolidation Periods Following Changes to the Fiscal Year-Ends of Joseph LTD. and Other Companies

First written in FY2025-Q1. 2 of 3 entries say "Advanced", first in FY2025-H1. Latest entry: FY2026-H1.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2025-Q1AdvancedFY2025-H1 – FY2026-H12024: 220242025: 12025
Same theme, other companies
Adjustment of the Consolidation Period Following Changes to Subsidiaries' Reporting DatesA theme 77 companies write about · 1 as a headwind · 10 as a tailwind

9 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 77 companies compared. The sentences above are computed from all 77.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AdvancedAnnual report

    「Previously, for JOSEPH LTD. and its seven subsidiaries, whose fiscal year-end was 30 November, the consolidated financial statements used financial statements as of that date, with the necessary consolidation adjustments made for significant transactions occurring between that date and the consolidated fiscal year-end. From the current interim consolidated accounting period, their fiscal year-end has been changed to 28 February.」

    For JOSEPH LTD. and its seven subsidiaries, the post-change reporting treatment was applied from the interim consolidated accounting period, progressing the alignment of the consolidated period to six months.
  2. FY2025-H1AdvancedAnnual report

    「Previously, for JOSEPH LTD. and its seven subsidiaries, whose fiscal year-end was 30 November, the consolidated financial statements used financial statements as of that date, with the necessary consolidation adjustments made for significant transactions occurring between that date and the consolidated fiscal year-end. From the current interim consolidated accounting period, their fiscal year-end has been changed to 28 February.」

    The fiscal year-end of JOSEPH LTD. and its seven subsidiaries was changed from 30 November to 28 February, and, from the current interim consolidated accounting period, the consolidated period was changed to six months. The profit or loss of ¥2.451 billion for the period from 1 December 2023 to 29 February 2024 was adjusted as a reduction in retained earnings.
  3. FY2025-Q1First statedAnnual report

    「JOSEPH LTD. and its 7 subsidiaries, whose fiscal year-end had previously been 30 November, had used financial statements as of that date and made necessary consolidation adjustments for significant transactions arising between that date and the consolidated fiscal year-end. Beginning with the first quarter of the consolidated fiscal year under review, their fiscal year-end was changed to 28 February.」

    The fiscal year-end of JOSEPH LTD. and 7 subsidiaries was changed from 30 November to 28 February, aligning the consolidation period beginning in the first quarter.
Moved together

"Enhancing Core Brand Product Value and Expanding Customer Services" moved the same way as this thread, in the same document, in 2 of its 3 moves.

222222★123456
  1. ★This thread
  2. 1Enhancing Core Brand Product Value and Expanding Customer Services2×
  3. 2Strengthening the E-Commerce Business2×
  4. 3Expansion of the European Production Base and Restructuring of the North American and Asian Businesses2×
  5. 4Business Expansion into Non-Apparel Fields2×
  6. 5Mass customization by KASHIYAMA The Smart Tailor2×
  7. 6Developing New Customer Segments through a Capital and Business Alliance with 株式会社ウィゴー2×

★ 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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