Application of the equity method to 合同会社ＯＷＥＮ－ＩＰ following its increased materiality
First written in FY2022-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.
22 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「合同会社OWEN-IP」
合同会社OWEN-IP continues to be included in the Group structure as an equity-method affiliate. - FY2022-Q2RestatedAnnual report
「During the first quarter of the current consolidated fiscal period, the company included 合同会社ＯＷＥＮ－ＩＰ and 蘇州福惠養護有限公司 (now 凱楽福（蘇州）健康養老有限公司) within the scope of companies accounted for under the equity method, respectively, because the former had become more material and the company had invested in the latter.」
The company continues to identify, as changes in the scope of consolidation in the current quarter, the application of the equity method to 合同会社OWEN-IP following its increased materiality and to 蘇州福惠養護有限公司 following the investment in that company. - FY2022-Q1First statedAnnual report
「During the cumulative first quarter, we included 合同会社ＯＷＥＮ－ＩＰ and 蘇州福惠養護有限公司 (now 凱楽福（蘇州）健康養老有限公司) in the scope of equity-method accounting because the former had become more significant and we had invested in the latter.」
Added 合同会社ＯＷＥＮ－ＩＰ to the equity-method scope from the first quarter because its significance increased.