Acquisition of an Associate and Expansion of the Scope of Equity-Method Accounting
First written in FY2022-Q3. 6 of 9 entries say "Advanced", first in FY2022. Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 36 companies on the "Worse" side.
22 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「Our group (the company and its affiliated companies) consists of the company, 5 consolidated subsidiaries, 1 affiliate, and 1 non-consolidated subsidiary.」
Following the addition of Chuko Workin as a consolidated subsidiary, the number of consolidated subsidiaries increased from 4 to 5, and there is now 1 affiliate. - FY2026-H1AdvancedAnnual report
「As of 30 September 2025, our group consists of the company, 5 consolidated subsidiaries, 1 affiliate, and 1 non-consolidated subsidiary.」
Following the acquisition of Chuko Workin as a wholly owned subsidiary, the group consists of 5 consolidated subsidiaries, 1 affiliate, and 1 non-consolidated subsidiary. - FY2024-Q2AdvancedAnnual report
「Effective 1 October 2023, we acquired shares through a third-party allotment capital increase by 株式会社関西ぱど, our equity-method affiliate, and made the company a consolidated subsidiary.」
Kansai Pado Co., Ltd., which had been an equity-method affiliate through the previous quarter, became a consolidated subsidiary on 1 October 2023. Following the reduction in the scope of consolidation resulting from the absorption-type merger, the number of consolidated subsidiaries increased again through a business combination after the end of the quarter. - FY2024-Q1Reduction in the scope of consolidation through an absorption-type mergerAnnual report
「During the first quarter of the current fiscal year, 株式会社アド通信社西部本社, which had been a wholly owned subsidiary of the Company, ceased to exist following an absorption-type merger in which the Company was the surviving company, and was therefore excluded from the scope of consolidation.」
The absorption-type merger of Ad Tsushinsha Seibu Head Office Co., Ltd. reduced the number of consolidated subsidiaries by 1 and changed the scope of consolidation. - FY2023RestatedAnnual report
「Our group (the company and its affiliated companies) consists of the company, 4 consolidated subsidiaries, and 2 affiliates」
The group structure following the addition of CMS, K Create, and KPS as consolidated subsidiaries is confirmed as 4 consolidated subsidiaries and 2 affiliates. - FY2023-Q2AdvancedAnnual report
「As a result, our group consists of the company, 4 consolidated subsidiaries, and 2 affiliates.」
Following the addition of K Create and KPS as consolidated subsidiaries after CMS became a wholly owned subsidiary, the number of consolidated subsidiaries increased from 2 to 4, while the number of affiliates decreased from 4 to 2. - FY2023-Q1AdvancedAnnual report
「During the nine months ended the first quarter, our group acquired all shares of Success Holders Split Preparation Company (renamed Chuko Media Solutions Co., Ltd.) on 30 June 2022 and made it a wholly owned subsidiary. As a result, our group consists of the company, 2 consolidated subsidiaries, and 4 affiliates.」
Success Holders Split Preparation Company became a wholly owned subsidiary, resulting in a group structure of 2 consolidated subsidiaries and 4 affiliates. - FY2022AdvancedAnnual report
「As Kansai Pado Co., Ltd. and Japan Public Private Partnership Organization Co., Ltd. were newly acquired through share purchases, they have been included in the scope of the equity method from the current consolidated fiscal year.」
In addition to Kansai Pado, Japan Public Private Partnership Organization Co., Ltd. also became an equity-method affiliate, bringing the group’s affiliates to 4, as confirmed in the annual disclosure. - FY2022-Q3First statedAnnual report
「Kansai Pado Co., Ltd. was included in the scope of the equity method from the first-quarter consolidated accounting period following the acquisition of its shares. Japan Public Private Partnership Organization Co., Ltd., established in December 2021, was included in the scope of the equity method from the third-quarter consolidated accounting period.」
Kansai Pado Co., Ltd. became an equity-method affiliate through the acquisition of its shares, and Japan Public Private Partnership Organization Co., Ltd., established in December 2021, was also included in the equity-method scope in the third quarter. The group now consists of 1 consolidated subsidiary and 4 affiliates.