Komori
Kabuki-Za (9661) · InitiativeRestated

Application of the Group Tax Sharing System for the Fiscal Year Ending February 2024

First written in FY2023. 3 of 5 entries say "Restated". Latest entry: FY2025.

5entries
3years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024-Q2 – FY20252023: 320232024: 120242025: 12025
Same theme, other companies
Adoption of the Group Tax Sharing SystemA theme 5 companies write about · 0 as a headwind · 0 as a tailwind

1 other company's 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.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The company and its consolidated subsidiaries have applied the group aggregation system from the current consolidated fiscal year.」

    The company has reconfirmed for the full fiscal year the planned transition to and application of the group tax-sharing system.
  2. FY2024-Q3RestatedAnnual report

    「The company and its consolidated subsidiaries have changed from the standalone tax payment system to the group tax-sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting follow the Practical Response Report No. 42, "Accounting Treatment and Disclosure under the Group Tax-Sharing System" (12 August 2021).」

    The company has reconfirmed that it changed to the group tax-sharing system from the first quarter and continues to apply accounting treatment and disclosure based on the system.
  3. FY2024-Q2RestatedAnnual report

    「The company and its consolidated subsidiaries have changed from the standalone tax payment system to the group tax-sharing system from the first quarter. Accordingly, the accounting treatment and disclosure of corporate income taxes, local corporate taxes and tax-effect accounting follow the Practical Response Report No. 42, "Accounting Treatment and Disclosure under the Group Tax-Sharing System" (12 August 2021).」

    The company has reconfirmed that it changed to the group tax-sharing system from the first quarter and continues to apply accounting treatment and disclosure based on the system.
  4. FY2024-Q1AchievedAnnual report

    「The company and its consolidated subsidiaries have changed from the standalone tax payment system to the group tax-sharing system from the first quarter of the current fiscal year.」

    The company has changed from the standalone tax payment system to the group tax-sharing system from the first quarter of the current fiscal year, which had been scheduled for application from the following fiscal year after approval was sought in the previous fiscal year.
  5. FY2023First statedAnnual report

    「The company and its consolidated subsidiaries applied for approval to adopt the group tax-sharing system during the fiscal year and will apply the system from the following fiscal year.」

    The company has for the first time disclosed that it applied for approval to adopt the group tax-sharing system and plans to apply it from the beginning of the fiscal year ending February 2024.
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