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Brass (2424) · InitiativeAdvanced

Acquisition of shares in Arrow Bright Co., Ltd. and its conversion into a consolidated subsidiary

First written in FY2023-Q1. 2 of 4 entries say "Advanced", first in FY2023-Q2. Latest entry: FY2024.

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3years
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ProgressHeldSoftenedWorseRestatedFY2023-Q32022: 12023: 220232024: 12024
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  1. FY2024AdvancedAnnual report

    「January 2024: OPENED Studio Arrows Nagoya, operated by 株式会社アロウブライト, in Nagoya, Aichi Prefecture」

    For 株式会社アロウブライト, which became a consolidated subsidiary in the previous fiscal year, the company opened Studio Arrows Nagoya and expanded its operating base for the photo wedding business.
  2. FY2023-Q3RestatedAnnual report

    「During the first quarter of the current fiscal year, the company acquired all issued shares of 株式会社アロウブライト and made it a consolidated subsidiary. For 株式会社アロウブライト, only the balance sheet was consolidated in the first quarter, while the income statement has also been consolidated since the second quarter.」

    Continues to state that, following the acquisition of all shares of 株式会社アロウブライト and its conversion into a consolidated subsidiary, its income statement has also been consolidated from the second quarter.
  3. FY2023-Q2AdvancedAnnual report

    「During the first quarter of the current fiscal year, the company acquired all issued shares of 株式会社アロウブライト and made it a consolidated subsidiary. For 株式会社アロウブライト, only the balance sheet was consolidated in the first quarter, while the income statement was also consolidated from the second quarter.」

    Following the acquisition of all shares and conversion of 株式会社アロウブライト into a consolidated subsidiary, its income statement was also consolidated from the second quarter, advancing post-acquisition consolidation.
  4. FY2023-Q1First statedAnnual report

    「During the first quarter of the current fiscal year, the company acquired all issued shares of 株式会社アロウブライト and made it a consolidated subsidiary. For 株式会社アロウブライト, only the balance sheet was consolidated in the first quarter, while the income statement will also be consolidated from the second quarter.」

    During the first quarter of the current fiscal year, the company acquired all issued shares of 株式会社アロウブライト and made it a consolidated subsidiary. Only the balance sheet was consolidated in the first quarter, and the income statement is scheduled to be consolidated from the second quarter.
Moved together

"Strengthening the Financial Position Through Interest-Bearing Debt Reduction" moved the same way as this thread, in the same document, in 2 of its 4 moves.

222★123
  1. ★This thread
  2. 1Strengthening the Financial Position Through Interest-Bearing Debt Reduction2×
  3. 2Financial Covenants under Loan Agreements from the Fiscal Year Ending July 2022 Onward2×
  4. 3Transition to consolidated financial reporting following an increase in materiality2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Acquisition of shares in Arrow Bright Co., Ltd. and its conversion into a consolidated subsidiary | Brass Corporation (2424) | Komori