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Taka-Q (8166) · FactRestated

Preparation of non-consolidated financial statements due to subsidiaries' immateriality

First written in FY2017-Q3. 22 of 23 entries say "Restated". Latest entry: FY2027-H1.

23entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2027-H12016: 12017: 420172018: 420182019: 320192020: 320202021: 220212022: 220222023: 220232024: 020242025: 120252026: 12026
Same theme, other companies
Non-preparation of consolidated financial statements because subsidiaries are immaterialA theme 40 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 3 of 20 companies on the "Worse" side.

21 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 40 companies compared. The sentences above are computed from all 40.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「As we do not prepare interim consolidated financial statements, the trends in key management indicators and other metrics for the consolidated fiscal year are not presented.」

    The company continues not to prepare interim consolidated financial statements because its subsidiaries are not material.
  2. FY2026-H1RestatedAnnual report

    「The Company does not prepare interim consolidated financial statements because its subsidiaries are not material, in terms of their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not prevent reasonable judgments regarding the financial position, operating results and cash flows of the corporate group.」

    The practice of not preparing interim consolidated financial statements because the subsidiaries are not material remains in effect.
  3. FY2024-Q2RestatedAnnual report

    「Pursuant to Article 5(2) of the Rules on Terms, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because, in view of the subsidiaries’ assets, net sales, profit or loss, retained earnings, cash flows and other items, they are not material to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flow position of our corporate group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  4. FY2023RestatedAnnual report

    「The company does not prepare consolidated financial statements because its subsidiaries are considered immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not mislead reasonable judgement regarding the financial position, operating results or cash flows of the group.」

    The policy of not preparing consolidated financial statements because the subsidiaries are not material remains in effect.
  5. FY2023-Q2RestatedAnnual report

    「Pursuant to Article 5(2) of the Rules on Terms, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because, in view of the subsidiaries’ assets, net sales, profit or loss, retained earnings, cash flows and other items, they are not material to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flow position of our corporate group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  6. FY2022-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  7. FY2022-Q2RestatedAnnual report

    「Pursuant to Article 5(2) of the Rules on Terms, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because, in view of the subsidiaries’ assets, net sales, profit or loss, retained earnings, cash flows and other items, they are not material to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flow position of our corporate group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  8. FY2022-Q1RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  9. FY2021-Q3RestatedAnnual report

    「Pursuant to Article 5(2) of the Rules on Terms, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because, in view of the subsidiaries’ assets, net sales, profit or loss, retained earnings, cash flows and other items, they are not material to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flow position of our corporate group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  10. FY2021-Q1RestatedAnnual report

    「Pursuant to Article 5(2) of the Rules on Terms, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007), we do not prepare quarterly consolidated financial statements because, in view of the subsidiaries’ assets, net sales, profit or loss, retained earnings, cash flows and other items, they are not material to the extent that their omission would not prevent a reasonable assessment of the financial position, operating results or cash flow position of our corporate group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  11. FY2020RestatedAnnual report

    「The company does not prepare consolidated financial statements because its subsidiaries are considered immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not mislead reasonable judgement regarding the financial position, operating results or cash flows of the group.」

    The policy of not preparing consolidated financial statements because the subsidiaries are not material remains in effect.
  12. FY2020-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  13. FY2020-Q2RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  14. FY2020-Q1RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  15. FY2019-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  16. FY2019-Q2RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  17. FY2019-Q1RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  18. FY2018RestatedAnnual report

    「The company does not prepare consolidated financial statements because its subsidiaries are considered immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not mislead reasonable judgement regarding the financial position, operating results or cash flows of the group.」

    The policy of not preparing consolidated financial statements because the subsidiaries are not material remains in effect.
  19. FY2018-Q3RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  20. FY2018-Q2RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  21. FY2018-Q1RestatedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    The policy of not preparing quarterly consolidated financial statements because the subsidiaries are not material remains in effect.
  22. FY2017RestatedAnnual report

    「The company does not prepare consolidated financial statements because its subsidiaries are considered immaterial, based on their assets, net sales, profit or loss, retained earnings, cash flows and other items, to the extent that their omission would not mislead reasonable judgement regarding the financial position, operating results or cash flows of the group.」

    The policy of not preparing consolidated financial statements because the subsidiaries are not material remains in effect.
  23. FY2017-Q3First statedAnnual report

    「We do not prepare quarterly consolidated financial statements because, considering the assets, revenue, profit or loss, retained earnings, cash flows and other items of our subsidiaries, they are not material to the extent that their omission would prevent a reasonable assessment of the financial position, operating results and cash flows of our group.」

    Quarterly consolidated financial statements are not prepared because the subsidiaries are not material.
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Preparation of non-consolidated financial statements due to subsidiaries' immateriality | Taka-Q Co.,Ltd. (8166) | Komori