Beginning Preparation of Consolidated Financial Statements Following the Acquisition of Subsidiaries
First written in FY2019-Q2. . Latest entry: FY2027-H1.
16 other companies' latest entry also says "Other".
- FY2027-H1Exclusion of the human resources services subsidiary from the scope of consolidationAnnual report
「The transfer during the previous consolidated fiscal year of the shares of Hiro Engineering Co., Ltd., the consolidated subsidiary responsible for the business, and its exclusion from the scope of consolidation」
It has been reconfirmed, together with the performance explanation for the human resources services business, that Hiro Engineering Co., Ltd. was excluded from the scope of consolidation during the previous consolidated fiscal year following the transfer of its shares. - FY2026-H1Acquisition and merger of TERRA・ESHINOAnnual report
「As a result, during the interim consolidated accounting period, the company acquired 1,440,001 shares as treasury shares, comprising the company's common shares acquired by the newly consolidated subsidiary TERRA・ESHINO株式会社 and shares subject to odd-lot purchase requests, increasing treasury shares by ¥1,333.152 million.」
After making TERRA・ESHINO株式会社 a subsidiary through a share delivery, the company carried out an absorption-type merger and acquired 1,440,001 shares and other assets held by that company as treasury shares. Transactions involving the scope of consolidation and the capital structure are progressing. - FY2024Expanded to 5 consolidated subsidiariesAnnual report
「・Number of consolidated subsidiaries 5 ・Names of principal consolidated subsidiaries: ヒロ・エンジニアリング株式会社 ３Ｄビジュアル株式会社 矢澤株式会社 オダコーポレーション株式会社 株式会社ＴＯＫＥＮ」
Following the consolidation of オダコーポレーション株式会社 and 株式会社ＴＯＫＥＮ, the number of consolidated subsidiaries became 5. - FY2024-Q3Consolidation and reporting segment name changeAnnual report
「From the third quarter consolidated accounting period, オダコーポレーション株式会社 and its subsidiary 株式会社ＴＯＫＥＮ became consolidated subsidiaries for the purpose of combining their business resources in various demolition and facility renewal businesses, including plant demolition. Their business has therefore been included in the existing reporting segment, “Plant Demolition Business,” and the segment name has been changed to “Demolition and Maintenance Business.”」
The businesses of オダコーポレーション株式会社 and TOKEN were reflected in the scope of consolidation and the reporting segment, and the former “Plant Demolition Business” segment was renamed “Demolition and Maintenance Business.” - FY2024-Q2Addition of a consolidated subsidiaryAnnual report
「At a meeting of the Board of Directors held on 21 July 2023, the company resolved to acquire 100% of the shares of オダコーポレーション株式会社. Following completion of the share acquisition on 1 August 2023, the company made オダコーポレーション株式会社 and its subsidiary 株式会社TOKEN consolidated subsidiaries.」
In addition to the 3 existing consolidated subsidiaries, オダコーポレーション株式会社 and 株式会社TOKEN became consolidated subsidiaries as of 1 August 2023. The post-acquisition consolidated results have not yet been reflected in the consolidated financial statements for the current quarter. - FY2022Expansion to 3 consolidated subsidiariesAnnual report
「Number of consolidated subsidiaries: 3 ・Names of principal consolidated subsidiaries: ヒロ・エンジニアリング株式会社, ３Ｄビジュアル株式会社, 矢澤株式会社」
With 矢澤株式会社 added to the scope of consolidation, the number of consolidated subsidiaries increased from 2 to 3. Following the acquisition of shares on 20 December 2021, the company has consolidated 矢澤株式会社's income statement from 1 November 2021. - FY2022-Q3Exclusion from the Equity-Method ScopeAnnual report
「As a result, リバーＨＤ no longer qualified as an affiliate of the company and was therefore removed from the scope of application of the equity method from the third quarter consolidated accounting period.」
Following リバーホールディングス becoming a wholly owned subsidiary of TREホールディングス, it was removed from the company's scope of application of the equity method. - FY2022-Q2Recognition of equity-method investment gainAnnual report
「Equity-method investment gain 114,401」
Following the inclusion of リバーホールディングス in the scope of application of the equity method, the company recorded an equity-method investment gain of ¥114.401 million for the cumulative second quarter. - FY2021-Q3Changes in Equity-Method ScopeAnnual report
「The company had previously held between 15% and less than 20% of the voting rights of リバーホールディングス株式会社. However, as Yoshino Yoshihide (吉野佳秀), the company's Representative Director and Chairman, became an outside director of リバーホールディングス株式会社, the company has included リバーホールディングス株式会社 in the scope of application of the equity method from the third quarter consolidated accounting period.」
In its disclosure concerning the scope of consolidation, the company stated that リバーホールディングス株式会社 had been included in the scope of application of the equity method from the third quarter consolidated accounting period. As the deemed acquisition date was 30 September 2020, no share of profit or loss of investments accounted for under the equity method was recorded in the consolidated income statement for the current quarter. - FY2020Inclusion of 2 consolidated subsidiariesAnnual report
「Number of consolidated subsidiaries 2 ・Names of principal consolidated subsidiaries: ヒロ・エンジニアリング株式会社 ３Ｄビジュアル株式会社 Of the above, ３Ｄビジュアル株式会社 was newly established during the current consolidated fiscal year and has therefore been included in the scope of consolidation.」
In addition to the existing ヒロ・エンジニアリング株式会社, the company included the newly established ３Ｄビジュアル株式会社 in the scope of consolidation, bringing the number of consolidated subsidiaries to 2. - FY2020-Q1Commencement of presentation of comparative informationAnnual report
「Cumulative first quarter of the previous fiscal year (1 February 2018 to 30 April 2018)」
For the consolidated financial statements following the subsidiary acquisition, the company changed from omitting comparative information to presenting comparative information with the cumulative first quarter of the previous fiscal year in the quarterly report. - FY2019-Q3Continued omission of comparative information following consolidationAnnual report
「The company has not presented comparative information because it has prepared quarterly consolidated financial statements since the first quarter consolidated accounting period of fiscal year 46.」
Following the commencement of consolidated financial statement preparation after the subsidiary acquisition, the company has not presented a comparative analysis with the same period of the previous year or year-on-year changes for the cumulative third quarter. - FY2019-Q2First statedAnnual report
「As the company has prepared quarterly consolidated financial statements since the first quarter consolidated accounting period of fiscal year 46, consolidated management indicators and other information are presented for the cumulative second quarter of fiscal year 46, while non-consolidated management indicators and other information are presented for the cumulative second quarter of fiscal year 45 and fiscal year 45.」
Following the subsidiary acquisition, the company began preparing quarterly consolidated financial statements from the first quarter consolidated accounting period of fiscal year 46 and disclosed consolidated management indicators and financial information for the current quarter.