Acquisition of a Solar Power Generation Site Company and Exclusion of an Investment Limited Partnership from Consolidation
First written in FY2018-Q1. 11 of 17 entries say "Advanced", first in FY2018-Q2. Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026AdvancedAnnual report
「During the current consolidated fiscal year, Trust Corporation Co., Ltd. was included in the scope of consolidation following the acquisition of its shares. In addition, Kitahama PV Development 2 GK was included in the scope of consolidation following the commencement of its business. SUN GREEN POWER ENERGY PTE. LTD. and Sanyo Onoda Biomass Fuel Supply Co., Ltd. were removed from the scope of consolidation at the end of the current consolidated fiscal year on the grounds of materiality following their liquidation.」
The scope of consolidation was reorganized by adding Trust Corporation and Kitahama PV Development 2 GK, and removing SUN GREEN POWER ENERGY and Sanyo Onoda Biomass Fuel Supply Co., Ltd. following the end of their businesses and liquidation. - 2026-05-15AdvancedOccurring Fact
「新規 ２社（社名） 株式会社トラストコーポレーション、北浜PV開発２合同会社」
2026年3月期に連結範囲へ新たに2社を加え、太陽光発電・蓄電所等に関わる事業対象の拡張を記載した。 - FY2026-H1AdvancedAnnual report
「During the current interim consolidated fiscal period, the Company came to exercise effective control over the decision-making body of Trust Corporation Co., Ltd. and included it in the scope of consolidation as of 16 September 2025. The deemed acquisition date is 31 July 2025.」
The Company gained effective control of Trust Corporation Co., Ltd. and made it a consolidated subsidiary. In addition, an equity-method affiliate was added through KM GK's acquisition of Aki Frontier Home Co., Ltd. - FY2025AdvancedAnnual report
「HD GK, Kitahama GRF Co., Ltd., Kitahama ENERGY Co., Ltd., Kitahama PV Development 1 GK and Amarillo Co., Ltd. were newly established and included in the scope of consolidation. Ninja Energy GK and KM GK were included in the scope of consolidation following the acquisition of interests. Sun Energy Co., Ltd. was removed from the scope of consolidation because the company was liquidated. Martial ACE Holdings Co., Ltd. was removed from the scope of consolidation because its shares were sold.」
The scope of consolidation was reorganized by adding 5 newly established companies and 2 acquired companies, and removing 2 companies following the liquidation of Sun Energy and the sale of Martial ACE Holdings. - FY2024AdvancedAnnual report
「Sanyo Onoda Biomass Fuel Supply Co., Ltd., which had been an unconsolidated subsidiary in the previous consolidated fiscal year, was included in the scope of consolidation from the current consolidated fiscal year because it had become more material. Land Best Co., Ltd. and Seven Star Co., Ltd., which had previously been consolidated subsidiaries, were removed from the scope of consolidation from the current consolidated fiscal year following the sale of the shares held. In addition, Manpukutei Holdings Co., Ltd., formerly a consolidated subsidiary, was removed from the scope of consolidation from the current consolidated fiscal year on the grounds of materiality.」
The scope of consolidation was reorganized by adding Sanyo Onoda Biomass Fuel Supply Co., Ltd., removing Land Best and Seven Star following the sale of their shares, and removing Manpukutei Holdings due to reduced materiality. - FY2024-Q2AdvancedAnnual report
「From the cumulative second quarter of the current consolidated fiscal year, the Company acquired 51% of the shares of Takayama Engineering Co., Ltd. (now Sanyo Engineering & Construction Inc.), established SUN Digital Transformation Co., Ltd. and acquired 51% of its shares, and included both companies in the scope of consolidation.」
Sanyo Engineering & Construction Inc. and SUN Digital Transformation Co., Ltd. were newly included in the scope of consolidation, expanding its scope. - FY2023-Q2Liquidation CompletedAnnual report
「In addition, the liquidation of HOKUSAI.260 Co., Ltd. and Gia Station Co., Ltd. has been completed.」
The liquidation of HOKUSAI.260 Co., Ltd. and Gia Station Co., Ltd. was completed. They progressed from deconsolidation through the previous quarter to completion of liquidation. - FY2023-Q1Exclusion from ConsolidationAnnual report
「In addition, Sun Energy Co., Ltd., HOKUSAI.260 Co., Ltd. and Gia Station Co., Ltd., which had previously been included in the scope of consolidation, were excluded from the scope of consolidation from the cumulative first quarter of the current consolidated fiscal year because they had become immaterial.」
Sun Energy, HOKUSAI.260 and Gia Station, 3 companies in total, were removed from the scope of consolidation from the first quarter because they had become less material. - FY2021AdvancedAnnual report
「CONQUER Co., Ltd. and Gia Station Co., Ltd. were established during the current consolidated fiscal year, while all shares of Manpukutei Holdings Co., Ltd. and Seven Star Co., Ltd. were acquired, and these companies were included in the scope of consolidation. In addition, Sun Estate Co., Ltd. disappeared through an absorption-type merger in which the Company was the surviving company and was therefore removed from the scope of consolidation from the current consolidated fiscal year.」
The scope of consolidation was reorganized by adding 2 newly established companies and 2 companies acquired in full, and removing Sun Estate Co., Ltd. following an absorption-type merger. - FY2021-Q3Transfer of solar power site and goodwill impairmentAnnual report
「A parcel of land owned by the Company's subsidiary Sun Energy Co., Ltd., on which a superficies had been established for use as a solar power generation site, was transferred. Accordingly, goodwill recognized upon acquisition of the subsidiary's shares was amortized as an impairment loss. The impairment loss recognized during the cumulative third quarter of the current consolidated fiscal year was ¥321 million.」
Following the transfer of the solar power generation site, ¥321 million of goodwill recognized upon acquisition was amortized as an impairment loss. - FY2020AdvancedAnnual report
「Mars Co., Ltd. and HOKUSAI.260 Co., Ltd. were established during the current consolidated fiscal year and included in the scope of consolidation. In addition, the Company acquired control by investing in Manga Hokusai Ukiyo-e Project Limited Liability Partnership during the current consolidated fiscal year, and therefore included it in the scope of consolidation.」
Mars and HOKUSAI.260 were established, and the Company invested in and acquired control of Manga Hokusai Ukiyo-e Project LLP, bringing the number of consolidated subsidiaries to 8. - FY2020-Q3AdvancedAnnual report
「To make investments and conduct other activities in the domestic manga-related sales and project businesses, which were among the intended uses of the funds raised, the Company resolved at a board meeting on 29 January 2020 to make an additional ¥230,000,000 investment in Manga Hokusai Ukiyo-e Project LLP and carried it out. As a result, the LLP became a consolidated subsidiary.」
The scope of consolidation expanded because the Company made an additional investment in Manga Hokusai Ukiyo-e Project LLP and made it a consolidated subsidiary. - FY2019-Q3Additional deconsolidationsAnnual report
「During the cumulative third quarter of the current consolidated fiscal year, Hokuto No. 19 Investment Business Limited Liability Partnership sold the real estate comprising its investment assets and was therefore dissolved. As a result, it was removed from the scope of consolidation.」
Hokuto No. 19 Investment Business Limited Liability Partnership was dissolved following the sale of its investment real estate and removed from the scope of consolidation. - FY2019-Q1Reorganization of the Scope of ConsolidationAnnual report
「From the first-quarter consolidated accounting period, SGPE Japan Co., Ltd. was excluded from the scope of consolidation because it ceased to exist following an absorption-type merger in which Sun Energy Co., Ltd. was the surviving company. Sun Biomass Pte. Ltd. was also excluded because all of its shares were sold.」
The scope of consolidation was reorganized through a merger absorbed by Sun Energy, which remained as the surviving company, and the sale of all shares in Sun Biomass. - FY2018-Q3AdvancedAnnual report
「In addition, from the cumulative third quarter of the current consolidated fiscal year, NQ Yatai-gai Limited Liability Partnership was removed from the scope of consolidation because it became less material after entering into an agreement dated 15 November 2017 to outsource all of its operations. Accordingly, NQ Yatai-mura GK was dissolved as of 30 November 2017 and likewise removed from the scope of consolidation.」
Following the conversion of La Verita into a wholly owned subsidiary, NQ Yatai-gai Limited Liability Partnership was deconsolidated following the outsourcing of its operations, and NQ Yatai-mura GK was dissolved and deconsolidated. - FY2018-Q2AdvancedAnnual report
「The additional shares acquired represented 49% of the voting rights, and the transaction made La Verita Co., Ltd. a wholly owned subsidiary.」
It acquired an additional 48.33% equivalent interest in the second quarter and made La Verita a wholly owned subsidiary. Hokuto No. 18 Investment Business Limited Liability Partnership was removed from the scope of consolidation following the expiration of its term. - FY2018-Q1First statedAnnual report
「From the cumulative first quarter of the current consolidated fiscal year, Sun Estate Co., Ltd. and La Verita Co., Ltd., both newly established, have been included in the scope of consolidation following the acquisition of 51.67% of their shares. In addition, Hokuto No. 18 Investment Business Limited Liability Partnership, which had previously been included in the scope of consolidation, resolved not to extend its term upon expiration. The real estate constituting its residual assets was excluded from the scope of consolidation on the grounds of materiality, following the execution of a sale and purchase agreement dated 30 June 2017.」
While adding Sun Estate Co., Ltd. and La Verita Co., Ltd. to the scope of consolidation, it removed Hokuto No. 18 Investment Business Limited Liability Partnership following the expiration of its term.