Application of the equity method to 康樂股份有限公司 following its increased materiality
First written in FY2020-Q2. 2 of 4 entries say "Dropped", first in FY2022-Q2. Latest entry: FY2022.
The whole theme swung hardest in 2026: 3 of 16 companies on the "Worse" side.
2 other companies' latest entry also says "Dropped".
- FY2022DroppedAnnual report
「The shares of 樂威科股份有限公司 (formerly 康樂股份有限公司), previously held as shares of an affiliated company, were reclassified as other securities because the Company’s ownership interest decreased following a third-party allotment of shares, resulting in the shares being excluded from the scope of equity-method accounting.」
The exclusion of 樂威科股份有限公司 from the scope of equity-method accounting because of the decrease in the Company’s ownership interest following a third-party allotment of shares was also confirmed in the annual report. - FY2022-Q2DroppedAnnual report
「During the second quarter of the current consolidated accounting period, 樂威科股份有限公司, formerly an equity-method affiliate (previously named 康樂股份有限公司), was excluded from the scope of equity-method accounting because the Company’s ownership interest decreased as a result of a third-party allotment of shares.」
Although 樂威科股份有限公司 had been accounted for under the equity method because of its increased materiality, it was excluded from the scope of equity-method accounting because the Company’s ownership interest decreased following a third-party allotment of shares. - FY2021-Q1AdvancedAnnual report
「株式会社エオネックス was included in the scope of equity-method accounting through the acquisition of shares during the first quarter of the current consolidated accounting period.」
株式会社エオネックス was newly added to the scope of equity-method accounting through the acquisition of shares. - FY2020-Q2First statedAnnual report
「Beginning with the second quarter of the current consolidated accounting period, 康樂股份有限公司 (formerly 康樂生技股份有限公司) was included in the scope of equity-method accounting because its materiality had increased.」
康樂股份有限公司 was added to the scope of equity-method accounting beginning with the second quarter of the current consolidated accounting period because its materiality had increased.