Komori
Tear (2485) · FactMerger of Consolidated Subsidiary

Making 八光殿 and 東海典礼 Group subsidiaries and adding them to the scope of consolidation

First written in FY2024-Q1. 2 of 4 entries say "Advanced", first in FY2024-Q2. Latest entry: FY2025-H1.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2024-Q1AdvancedFY2024-Q2 – FY20242024: 320242025: 12025
Same theme, other companies

16 other companies' latest entry also says "Other".

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Showing 14 of the 162 companies compared. The sentences above are computed from all 162.Comparing 200 of the theme's 231 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1Merger of Consolidated SubsidiaryAnnual report

    「During the current interim consolidated accounting period, Hakkoden Holdings Co., Ltd., formerly a consolidated subsidiary of the Company, ceased to exist following an absorption-type merger in which Hakkoden Co., Ltd., also a consolidated subsidiary of the Company, was the surviving company, and was therefore excluded from the scope of consolidation.」

    Hakkoden Holdings ceased to exist following an absorption-type merger in which Hakkoden was the surviving company, and was excluded from the scope of consolidation.
  2. FY2024AdvancedAnnual report

    「Accordingly, from the second-quarter consolidated accounting period, the two core funeral service companies and their affiliates were included in the scope of consolidated results, while」

    For the Hakkoden, Tokai Tenrei and other groups, consolidation progressed from balance-sheet-only consolidation to inclusion in full-year consolidated results, including income statements from January 2024 onward.
  3. FY2024-Q2AdvancedAnnual report

    「The deemed acquisition date was 31 December 2023. Accordingly, only the balance sheets were consolidated for the first quarter of the consolidated fiscal year, and the statements of income have been consolidated from the second quarter of the consolidated fiscal year.」

    For the consolidation of the Hakkoden, Tokai Tenrei and other groups, the company progressed from consolidating only the balance sheets in the first quarter to consolidating the income statements as well in the second quarter.
  4. FY2024-Q1First statedAnnual report

    「During the first quarter of the consolidated fiscal year, we acquired all shares of 株式会社HKD-VV3 and 株式会社HKD-V3, which own the core company 株式会社八光殿 and other affiliates, and 株式会社TTR-TT, which owns the core company 株式会社東海典礼 and other affiliates. As a result, the following subsidiaries have been included in the scope of consolidation.」

    Added a total of 9 companies from the 八光殿 and 東海典礼 groups to the scope of consolidation. Because the deemed acquisition date was 31 December 2023, only the balance sheets were consolidated for the current quarter.
Moved together

"Differentiation through Directly Operated and Franchised Locations" moved the same way as this thread, in the same document, in 2 of its 4 moves.

222222★123456
  1. ★This thread
  2. 1Differentiation through Directly Operated and Franchised Locations2×
  3. 2Achieving a 200-store network over the medium to long term2×
  4. 3Opening New Halls and Expanding the Store Network2×
  5. 4Expansion of Franchise Halls, Product Sales and New Client Development2×
  6. 5Recognition of ¥6.889 billion in goodwill associated with M&A2×
  7. 6Management Integration of Two Acquired Groups and Establishment of a Synergy Creation Framework2×

★ 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.

When this could move next
Tear's next results are scheduled for 2026-11-13. Read the earnings preview
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Making 八光殿 and 東海典礼 Group subsidiaries and adding them to the scope of consolidation | TEAR Corporation (2485) | Komori