Withdrawal of Taiwanese Franchisee and Valuation Loss on Shares in Taiwanese Subsidiary
First written in FY2017-Q2. 5 of 7 entries say "Restated". Latest entry: FY2024-Q1.
The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.
- FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Company stated that there had been no material change in the risks related to the withdrawal of the Taiwan franchisee or the impairment loss on shares in the Taiwan subsidiary. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Company stated that there had been no material change in the risks related to the withdrawal of the Taiwan franchisee or the impairment loss on shares in the Taiwan subsidiary. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Company stated that there had been no material change in the risks related to the withdrawal of the Taiwan franchisee or the impairment loss on shares in the Taiwan subsidiary. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The Company stated that there had been no material change in the risks related to the withdrawal of the Taiwan franchisee or the impairment loss on shares in the Taiwan subsidiary. - FY2017WorsenedAnnual report
「Ordinary income (loss) was affected primarily by the withdrawal of 1 local franchisee in Taiwan, which resulted in the recording of an allowance for doubtful accounts of ¥30.909 million as a non-operating expense.」
The allowance for doubtful accounts arising from the withdrawal of 1 Taiwan franchisee reached ¥30.909 million for the full year, increasing from the previously reported impact of ¥15 million. - FY2017-Q3RestatedAnnual report
「Following the withdrawal of 1 local franchisee in Taiwan, the Company recorded an allowance for doubtful accounts of ¥15 million as a non-operating expense. It also recorded an impairment loss of ¥5.775 million on shares in Taiwan 摩法股份有限公司, a wholly owned subsidiary, as an extraordinary loss.」
The allowance for doubtful accounts of ¥15 million arising from the withdrawal of 1 Taiwan franchisee and the ¥5.775 million impairment loss on shares in the Taiwan subsidiary have been restated. - FY2017-Q2MaterialisedAnnual report
「Following the withdrawal of 1 local franchisee in Taiwan, the Company recorded an allowance for doubtful accounts of ¥15 million as a non-operating expense. It also recorded an impairment loss of ¥5.775 million on shares in Taiwan 摩法股份有限公司, a wholly owned subsidiary, as an extraordinary loss.」
One local franchisee in Taiwan withdrew, and the Company recorded an allowance for doubtful accounts of ¥15 million and an impairment loss of ¥5.775 million on shares in the Taiwan subsidiary.