Komori
San Holdings (9628) · PolicyRestated

Transition to the Group Tax Sharing System

First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.

4entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20242022: 220222023: 120232024: 12024
Same theme, other companies
Transition from the consolidated taxation system to the group aggregate taxation systemA theme 28 companies write about · 0 as a headwind · 0 as a tailwind

15 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 28 companies compared. The sentences above are computed from all 28.
Full recordFilings, disclosures and news, newest first
  1. FY2024RestatedAnnual report

    「We and our consolidated subsidiaries apply the group tax sharing system.」

    The Company continues to apply the group aggregation system.
  2. FY2023-Q3RestatedAnnual report

    「We and our consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Treatment of Accounting and Disclosure under the Group Tax Sharing System …」

    The transition to the group tax sharing system from the first quarter and the related accounting treatment and disclosure continue to be applied.
  3. FY2023-Q2RestatedAnnual report

    「We and our consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year. Accordingly, the accounting treatment and disclosure for corporate income taxes, local corporate taxes and tax-effect accounting follow the Treatment of Accounting and Disclosure under the Group Tax Sharing System …」

    The transition to the group tax sharing system from the first quarter and the related accounting treatment and disclosure continue to be applied.
  4. FY2023-Q1First statedAnnual report

    「We and our consolidated subsidiaries have transitioned from the consolidated taxation system to the group tax sharing system from the first quarter of the current consolidated fiscal year.」

    From the first quarter of the current consolidated fiscal year, the group tax sharing system has been applied in place of the consolidated taxation system.
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
San Holdings's next results are scheduled for 2026-10-15. Read the earnings preview
News
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