Impact of consolidated subsidiaries' operating conditions on the parent company's financial position
First written in FY2025. 2 of 4 entries say "Worsened", first in FY2026. Latest entry: 2026-10-28.
SHINTO Holdings moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 5 of 18 companies on the "Worse" side.
4 other companies' latest entry also says "Materialised".
- 2026-10-28MaterialisedOccurring Fact
「本件債権放棄により、当社の 2027 年 1 月期第 3 四半期連結決算において、債権放棄損 66,877,800 円を計上する予定です。」
連結子会社に対する債権放棄により、親会社の連結決算に66,877,800円の損失を計上する予定となり、子会社の経営状況・取引が親会社財務へ影響する事象が具体化している。元のcanonical threadは変更しない。 - FY2027-H1WorsenedAnnual report
「In the metal recycling business segment below, because the deemed acquisition date for 龍一商事株式会社 was 30 September 2025, consolidation began with the consolidated financial statements for the 3-month period from 1 October 2025 to 31 December 2025 in the previous consolidated fiscal year. For 栄新商事株式会社, the deemed acquisition date is 31 December 2025, and its income statement has been consolidated from the current consolidated fiscal year.」
In addition to 龍一商事, the income statement of 栄新商事 has also been consolidated, expanding the scope of the impact of consolidated subsidiaries' performance on the parent's financial position. - FY2026WorsenedAnnual report
「Because the financial statements of consolidated subsidiaries incorporated into our group are subject to consolidation, the performance of a subsidiary may have a material effect on the parent's financial position.」
The scope of consolidation has expanded through the acquisition of 龍一商事, 栄新商事, 新都AI and other subsidiaries, broadening the potential impact of subsidiaries' performance, external conditions and management control systems on the parent's financial position. - FY2025First statedAnnual report
「Because the financial statements of our consolidated subsidiaries are subject to consolidation, the performance of a subsidiary may have a material effect on the parent's financial position.」
The company has identified for the first time, as a standalone risk item, the possibility that the performance of consolidated subsidiaries, external conditions, assumptions underlying management strategy and deficiencies in management control systems may affect group performance, including that of the parent company.