Komori
AB&Company (9251) · RiskRestated

Risk of Labor Law Applying to Outsourcing Agreements

First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2025.

4entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2021MitigatedFY2022RestatedFY2023 – FY20252022: 120222023: 120232024: 120242025: 020252026: 1
Same theme, other companies
Subcontracting Act and Worker Dispatching Act risks associated with the use of business partnersA theme 20 companies write about · 21 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2026: 4 of 13 companies on the "Worse" side.

8 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 20 companies compared. The sentences above are computed from all 20.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「For stylists working under service agreements, our group strictly ensures that it does not issue detailed, specific instructions regarding service methods, shifts or other working conditions. By also investigating actual practices as appropriate, it enhances the transparency of the service-agreement relationship. In addition, it maintains a system that enables flexible responses by working with its legal and labor and social security advisers and continuously monitoring developments in legal regulation.」

    The company continues to take measures to maintain the service-agreement relationship, investigate actual practices and work with specialists, while also maintaining the risk of changes in laws, judicial precedents and administrative interpretations.
  2. FY2023RestatedAnnual report

    「For stylists working under service agreements, our group strictly ensures that it does not issue detailed, specific instructions regarding service methods, shifts or other working conditions. By also investigating actual practices as appropriate, it enhances the transparency of the service-agreement relationship. In addition, it maintains a system that enables flexible responses by working with its legal and labor and social security advisers and continuously monitoring developments in legal regulation.」

    The company continues to take measures to maintain the service-agreement relationship, investigate actual practices and work with specialists, while also maintaining the risk of changes in laws, judicial precedents and administrative interpretations.
  3. FY2022MitigatedAnnual report

    「For stylists working under service agreements, our group strictly ensures that it does not issue detailed, specific instructions regarding service methods, shifts or other working conditions. By also investigating actual practices as appropriate, it enhances the transparency of the service-agreement relationship. In addition, it maintains a system that enables flexible responses by working with its legal and labor and social security advisers and continuously monitoring developments in legal regulation.」

    The company describes limiting instructions, investigating actual practices and working with lawyers and labor and social security consultants as specific measures to maintain the service-agreement relationship. The risks of legal amendments and changes in interpretation remain.
  4. FY2021First statedAnnual report

    「However, depending on the content of future legal amendments, or if judicial precedents or administrative interpretations and practices change, the group may be required to take responsive measures, which could affect its business and financial performance.」

    The company identifies changes in laws and regulations, judicial precedents and administrative interpretations concerning whether stylists working under service agreements qualify as workers as a risk.
Moved together

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

When this could move next
No upcoming earnings preview for AB&Company yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Risk of Labor Law Applying to Outsourcing Agreements | AB&Company Co.,Ltd. (9251) | Komori