Risks to New Store Opening Plans from Store-Opening Regulations and Legislative Amendments
First written in FY2020. 12 of 13 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 3 of 10 companies on the "Worse" side.
32 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Group is actively opening stores throughout Japan in its retail business. Store openings are subject to various regulations under laws such as the Large-Scale Retail Stores Location Act, City Planning Act and Building Standards Act, as well as local ordinances.」
The company continues to describe the risk that store opening restrictions, securing sites and rising construction material costs may affect store opening plans and costs. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2023RestatedAnnual report
「The Group is actively opening stores throughout Japan in its retail business. Store openings are subject to various regulations under laws such as the Large-Scale Retail Stores Location Act, City Planning Act and Building Standards Act, as well as local ordinances.」
The company continues to describe the risk that store opening restrictions, securing sites and rising construction material costs may affect store opening plans and costs. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2023-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2022RestatedAnnual report
「The Group is actively opening stores throughout Japan in its retail business. Store openings are subject to various regulations under laws such as the Large-Scale Retail Stores Location Act, City Planning Act and Building Standards Act, as well as local ordinances.」
The company continues to describe the risk that opening restrictions and legislative amendments, securing sites, and rising construction material costs may affect store opening plans and costs. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there are no material changes concerning the risk to new store opening plans from opening restrictions and legislative amendments. - FY2020First statedAnnual report
「If amendments to these laws or changes in regulations make it difficult to open new stores as originally planned, or result in additional response costs, they may adversely affect the financial results and financial condition of the Group.」
For the first time, the company separately describes the risk that changes in regulations under the Large-Scale Retail Stores Location Act, City Planning Act, Building Standards Act and other legislation may affect store opening plans and response costs.