Correction of Prior-Period Errors and Retrospective Treatment
First written in FY2023. 2 of 4 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2021: 2 of 7 companies on the "Worse" side.
14 other companies' latest entry also says "Restated".
- FY2024-Q3RestatedAnnual report
「The company also corrected its prior-period financial results and conducted comparative analysis using the figures after retrospective treatment.」
Comparative analysis for the cumulative third quarter was conducted using figures after the correction of prior-period errors and retrospective treatment. - FY2024-Q2RestatedAnnual report
「The company also corrected its prior-period financial results and conducted comparative analysis using the figures after retrospective treatment.」
Comparative analysis for the cumulative second quarter was conducted using figures after the correction of prior-period errors and retrospective treatment. - FY2024-Q1AdvancedAnnual report
「For the consolidated management indicators and other figures for the cumulative first quarter of the 54th fiscal period, the company presents figures reflecting the retrospective treatment resulting from the correction of errors.」
The correction of prior-period errors and retrospective treatment also affected the comparative indicators for the first quarter of the 54th fiscal period, and comparative analysis was conducted using the corrected figures. - FY2023First statedAnnual report
「For the relevant key management indicators and other figures for the 50th through 53rd fiscal periods, the company presents figures reflecting the retrospective treatment resulting from the correction of errors. It also corrected its prior-period financial results and submitted amended securities reports on 26 June 2023 and 27 June 2023.」
The company included figures after retrospective treatment reflecting corrections of prior-period errors in the key indicators for FY2023 and newly disclosed that it had amended securities reports for multiple fiscal years.