15-Month Consolidation Following Changes to the Fiscal Year-Ends of 3 Consolidated Subsidiaries
First written in FY2018. 2 of 6 entries say "Restated". Latest entry: FY2022.
22 other companies' latest entry also says "Achieved".
- FY2022AchievedAnnual report
「The fiscal year-end of the 12 subsidiaries included in the scope of consolidation is 30 June, which coincides with the consolidated fiscal year-end.」
The situation has changed from the 15-month consolidation resulting from a fiscal year-end change disclosed in prior years to one in which the fiscal year-ends of all 12 consolidated subsidiaries coincide with the consolidated fiscal year-end. - FY2021ReframedAnnual report
「Beginning with the current consolidated fiscal year, the consolidated subsidiary チューゲキ株式会社 changed its fiscal year-end from 31 March to 30 June. In preparing the consolidated financial statements, however, the company has always prepared interim financial statements equivalent to annual financial statements as of the consolidated fiscal year-end, so the change in fiscal year-end has no impact.」
The disclosure has been updated from the previous explanation of 15-month consolidation to state that チューゲキ株式会社's fiscal year-end was changed to the consolidated fiscal year-end and that there is no impact on the consolidated financial statements for the current fiscal year. - FY2019Updated the subsidiaries covered and the consolidation periodAnnual report
「Previously, for the 2 consolidated subsidiaries whose fiscal year-ends were the end of March, 富山太平洋物流株式会社 and 高岡鉄道産業株式会社, the consolidated financial statements were prepared using their financial statements as of the same date, with the necessary consolidation adjustments made for material transactions arising between that date and the consolidated fiscal year-end. Following the change in their fiscal year-ends to 30 June, the current consolidated fiscal year covers the 15-month period from 1 April 2018 to 30 June 2019.」
The entities covered changed from the 3 companies in the previous fiscal year to the 2 companies, 富山太平洋物流 and 高岡鉄道産業, and the 15-month consolidation resulting from the change in fiscal year-end was also disclosed for the current fiscal year. - FY2019-Q3RestatedAnnual report
「The decrease in revenue was due to the absence in the current fiscal year of the impact of the housing construction company, whose 12-month results had been included in the previous fiscal year following a change in its fiscal year-end.」
The different periods covered by consolidation in the previous and current fiscal years, resulting from the change in the fiscal year-end of a consolidated subsidiary, continue to affect year-on-year comparisons. - FY2019-Q2RestatedAnnual report
「The decrease in revenue was due to the housing construction company having a nine-month irregular accounting period in the previous fiscal year following a change in its fiscal year-end.」
The unusual consolidation period resulting from the change in the fiscal year-end of a consolidated subsidiary continues to affect year-on-year comparisons for the cumulative second-quarter period. - FY2018First statedAnnual report
「Previously, for the 3 consolidated subsidiaries whose fiscal year-ends were the end of March, 北陸日本海油送株式会社, ＦＫＫエンジニアリング株式会社 and 大洋住宅株式会社, the consolidated financial statements were prepared using their financial statements as of the same date, with the necessary consolidation adjustments made for material transactions arising between that date and the consolidated fiscal year-end. Following the change in their fiscal year-ends to 30 June, the current consolidated fiscal year covers the 15-month period from 1 April 2017 to 30 June 2018.」
Following the change in the fiscal year-ends of the 3 companies to 30 June, the current consolidated fiscal year covers the 15-month period from 1 April 2017 to 30 June 2018.