Transition to Non-Consolidated Financial Reporting Following the Liquidation of NAGAWA OY CONSTRUCTION
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 2 of 24 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「Following completion of the liquidation of NAGAWA OY CONSTRUCTION Co.,Ltd., formerly a subsidiary of the Company, effective 29 November 2024, the Company prepared consolidated accounts through the previous interim accounting period and transitioned to non-consolidated accounts from the previous third-quarter accounting period.」
The transition to non-consolidated accounts from the third-quarter accounting period following completion of the liquidation of NAGAWA OY CONSTRUCTION was also treated as a premise for the current interim period. - FY2025First statedAnnual report
「Following completion of the liquidation of NAGAWA OY CONSTRUCTION Co.,Ltd., formerly a subsidiary of the Company, effective 29 November 2024, the Company prepared consolidated accounts through the cumulative second-quarter period and transitioned to non-consolidated accounts from the third-quarter accounting period.」
Following completion of the liquidation of the subsidiary, the company disclosed for the first time, as a change in its accounting structure, that it had transitioned from consolidated to non-consolidated accounts from the third-quarter accounting period.