Decision and Details
Transition to Consolidated Financial Reporting
Because 株式会社JCL will become a consolidated subsidiary and 株式会社GLOBAL PORTA (provisional name), which will conduct the foreign national recruitment business, is scheduled to be established. The company aims to disclose the group's financial position, operating results and cash flows more appropriately, ensure timely and appropriate disclosure of consolidated financial information, facilitate a smooth transition to consolidated financial reporting and improve the efficiency of group management.
The impact on consolidated results is currently under review, and the company states that it will provide prompt notification once a reasonable estimate can be calculated.
| Item | Details |
|---|---|
| Matter Covered | Transition to Consolidated Financial Reporting |
| Implementation Date | From the second quarter of the fiscal year ending June 2027 (予定) |
| Quantity / scale | Student capacity: 630; 22 years of operating experience |
| Impact on Business Performance | The impact on consolidated results is currently under review, and the company states that it will provide prompt notification once a reasonable estimate can be calculated. |
| Reason | Because 株式会社JCL will become a consolidated subsidiary and 株式会社GLOBAL PORTA (provisional name), which will conduct the foreign national recruitment business, is scheduled to be established. The company aims to disclose the group's financial position, operating results and cash flows more appropriately, ensure timely and appropriate disclosure of consolidated financial information, facilitate a smooth transition to consolidated financial reporting and improve the efficiency of group management. |
| Related previous disclosures | “Notice Concerning the Acquisition of Shares in 株式会社JCL (Making It a Wholly Owned Subsidiary)” dated 13 November 2026; “Notice Concerning the Establishment of a New Company” dated 13 November 2026 |
| Future plans | The company will transition to consolidated financial reporting beginning with the second quarter of the fiscal year ending June 2027. 株式会社GLOBAL PORTA (provisional name) is scheduled to be established, and JCL's fiscal year is scheduled to change from the fiscal year ending in July to the fiscal year ending in March. The impact on consolidated results will be disclosed promptly once a reasonable estimate can be calculated. |
Items this document does not state (5)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To disclose the group's financial position, operating results and cash flows more appropriately following the conversion of 株式会社JCL into a consolidated subsidiary and the establishment of the new company. The company also aims to ensure timely and appropriate disclosure of consolidated financial information, a smooth transition and more efficient group management.