Transition from consolidated to non-consolidated financial statements following a statutory merger
First written in FY2022. 6 of 7 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 2 of 9 companies on the "Worse" side.
9 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「We do not prepare interim consolidated financial statements because we have no subsidiaries.」
Following the statutory merger of エタニ産業株式会社, the company has no subsidiaries and continues not to prepare interim consolidated financial statements. - FY2025-H1RestatedAnnual report
「We do not prepare interim consolidated financial statements because we have no subsidiaries.」
Following the statutory merger, the company has no subsidiaries and continues not to prepare interim consolidated financial statements. - FY2024-Q3RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the statutory merger, the company has no subsidiaries and has again disclosed that it does not prepare quarterly consolidated financial statements. - FY2024-Q1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the statutory merger of エタニ産業株式会社, the company has no subsidiaries and has reconfirmed that it does not prepare quarterly consolidated financial statements. - FY2023RestatedAnnual report
「As we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」
Following the statutory merger, the company has no subsidiaries and continues to prepare non-consolidated financial statements. - FY2023-Q1RestatedAnnual report
「As the Company has no subsidiaries, it does not prepare quarterly consolidated financial statements.」
Following the statutory merger of エタニ産業株式会社, the company has no subsidiaries and has reconfirmed that it prepares only quarterly financial statements. - FY2022First statedAnnual report
「As the statutory merger of エタニ産業株式会社, formerly a consolidated subsidiary, on 1 July 2021 left us with no consolidated subsidiaries, we have not prepared consolidated financial statements since the current fiscal year.」
Following the statutory merger of エタニ産業株式会社, the company no longer had any consolidated subsidiaries and transitioned to a disclosure framework in which only non-consolidated financial statements are prepared from the current fiscal year.