Limitations on comparative analysis following the transition to consolidated accounting
First written in FY2018-Q2. 2 of 4 entries say "Restated". Latest entry: FY2019-Q1.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Dropped".
- FY2019-Q1DroppedAnnual report
「Operating revenue for the cumulative consolidated period (sales + rental income from real estate + other operating revenue) was ¥28,392 million, down 2.2% year on year. The food segment increased sales on strong performance in rice and processed foods, while there were reactionary declines in demand for disposable diapers and other products following the inbound tourism boom, as well as in toy sales following the launch of hit products in the previous year.」
Operating revenue, selling, general and administrative expenses, operating profit and other year-on-year figures are presented, and this filing does not indicate the comparative-analysis limitations described immediately after the transition to a holding company structure and consolidated financial reporting. - FY2018RestatedAnnual report
「Beginning with the current fiscal year, we transitioned to consolidated financial reporting in connection with the transition to a holding company structure. Effective 1 September 2017, we changed the corporate name to "株式会社ミスターマックス・ホールディングス" and transferred the retail business to the newly established 株式会社ミスターマックス. In the previous fiscal year, we also changed the fiscal year-end from 31 March to the end of February. Accordingly, no comparative analysis was conducted against the previous fiscal year or the end of the previous fiscal year.」
The decision not to conduct comparative analysis against the previous period or the end of the previous fiscal year is restated, citing the transition to a holding company structure, the move to consolidated financial reporting, and the change in the fiscal year-end. - FY2018-Q3RestatedAnnual report
「Beginning with the current fiscal year, we transitioned to consolidated financial reporting in connection with the transition to a holding company structure. Effective 1 September 2017, we changed the corporate name to "株式会社ミスターマックス・ホールディングス" and transferred the discount store business to the newly established 株式会社ミスターマックス (whose corporate name was changed from 株式会社ミスターマックス分割準備会社 effective 1 September 2017). In the previous fiscal year, we also changed the fiscal year-end from 31 March to the end of February. Accordingly, no comparative analysis was conducted against the same quarter of the previous year or the end of the previous fiscal year.」
The decision not to conduct comparative analysis against the same quarter of the previous year or the end of the previous fiscal year is restated, citing the transition to a holding company structure and consolidated financial reporting and the change in the fiscal year-end. - FY2018-Q2First statedAnnual report
「In addition, we transitioned to consolidated financial reporting in the current fiscal year. Accordingly, no comparative analysis was conducted against the same quarter of the previous year or the end of the previous fiscal year.」
The filing explicitly states that the company transitioned to consolidated financial reporting in the current fiscal year and therefore conducted no comparative analysis against the same quarter of the previous year or the end of the previous fiscal year.