Komori
Apple International (2788) · InitiativeRestated

Streamlining the Group Structure Through the Sale and Liquidation of Affiliates

First written in FY2016-Q2. 22 of 33 entries say "Restated". Latest entry: FY2025-H1.

33entries
10years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2020-Q1RestatedFY2020-Q3 – FY2021-Q3RestatedFY2023-Q2 – FY2025-H12016: 220162017: 320172018: 520182019: 420192020: 420202021: 320212022: 420222023: 420232024: 320242025: 12025
Same theme, other companies

The whole theme swung hardest in 2021: 1 of 7 companies on the "Worse" side.

3 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「During the interim consolidated accounting period under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the six-month period.
  2. FY2024-H1RestatedAnnual report

    「During the interim consolidated accounting period under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the six-month period.
  3. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  4. FY2023RestatedAnnual report

    「During the fiscal year, 北京泰智諮詢有限公司 and 北京艾普旧車経営有限公司 were excluded from the scope of application of the equity method because Apple Auto Network Co., Ltd. sold all of the shares it held in them.」

    The annual report reconfirms the sale of all shares in the two Beijing affiliates and their removal from the equity-method scope.
  5. FY2023-Q3RestatedAnnual report

    「During the first nine months of the fiscal year, there were no material changes in the businesses operated by the Group, comprising the Company and its affiliates. During the first quarter of the fiscal year, 北京泰智諮詢有限公司 and 北京艾普旧車経営有限公司 were excluded from the scope of application of the equity method because Apple Auto Network Co., Ltd. sold all of the shares it held in them.」

    While stating that there were no material changes in the Group's businesses, the filing reiterates the sale of all shares in the two Beijing affiliates during the first quarter and their removal from the equity-method scope.
  6. FY2023-Q2RestatedAnnual report

    「During the first quarter of the fiscal year, 北京泰智諮詢有限公司 and 北京艾普旧車経営有限公司 were excluded from the scope of application of the equity method because Apple Auto Network Co., Ltd. sold all of the shares it held in them.」

    The sale of all shares in the two Beijing affiliates and their removal from the equity-method scope are reiterated with the same content as in the previous quarter.
  7. FY2023-Q1AdvancedAnnual report

    「During the first quarter of the fiscal year, 北京泰智諮詢有限公司 and 北京艾普旧車経営有限公司 were excluded from the scope of application of the equity method because Apple Auto Network Co., Ltd. sold all of the shares it held in them.」

    The filing reports the concrete progress of selling all shares in the two Beijing affiliates, 北京泰智諮詢有限公司 and 北京艾普旧車経営有限公司, and removing them from the equity-method scope.
  8. FY2022AdvancedAnnual report

    「Apple Autonetwork(NZ)Co.,Ltd., which was an affiliate in the previous fiscal year, was removed from the affiliates because its liquidation was completed during the fiscal year.」

    The filing reports the completion of the liquidation of Apple Autonetwork(NZ)Co.,Ltd., which had been an affiliate in the previous fiscal year, and its removal from the affiliates.
  9. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  10. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or the scope of affiliates during the quarter.
  11. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  12. FY2021AdvancedAnnual report

    「November 2021: Acquired all shares of 有限会社ホンダショップヒナガ and made it a wholly owned subsidiary (unconsolidated subsidiary).」

    As part of the ongoing streamlining of affiliates, the Group acquired all shares of 有限会社ホンダショップヒナガ in November 2021 and made it a wholly owned subsidiary.
  13. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  14. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses during the quarter.
  15. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  16. FY2020-Q3RestatedAnnual report

    「During the first nine months of the fiscal year, APPLE INTERNATIONAL(THAILAND)CO.,LTD and APPLE HEV INTERNATIONAL Pte.Ltd. were reclassified from unconsolidated subsidiaries to affiliates accounted for without applying the equity method. This followed an increase in their total issued shares as a result of third-party allotments and a decline in the Company's ownership ratio.」

    The filing reiterates that APPLE INTERNATIONAL(THAILAND)CO.,LTD and APPLE HEV INTERNATIONAL Pte.Ltd. were reclassified from unconsolidated subsidiaries to affiliates not accounted for under the equity method because the Company's ownership ratio declined following third-party allotments.
  17. FY2020-Q2AdvancedAnnual report

    「During the first six months of the fiscal year, APPLE INTERNATIONAL(THAILAND)CO.,LTD and APPLE HEV INTERNATIONAL Pte.Ltd. were reclassified from unconsolidated subsidiaries to affiliates accounted for without applying the equity method. This followed an increase in their total issued shares as a result of third-party allotments and a decline in the Company's ownership ratio.」

    In addition to APPLE INTERNATIONAL(THAILAND)CO.,LTD, APPLE HEV INTERNATIONAL Pte.Ltd. was also reclassified from an unconsolidated subsidiary to an affiliate not accounted for under the equity method following a third-party allotment.
  18. FY2020-Q1Reclassification of an affiliateAnnual report

    「During the first quarter of the fiscal year, APPLE INTERNATIONAL(THAILAND)CO., was reclassified from an unconsolidated subsidiary to an affiliate accounted for without applying the equity method. This followed an increase in its total issued shares as a result of a third-party allotment and a decline in the Company's ownership ratio.」

    APPLE INTERNATIONAL(THAILAND)CO., was reclassified from an unconsolidated subsidiary to an affiliate not accounted for under the equity method after the Company's ownership ratio declined following a third-party allotment.
  19. FY2019RestatedAnnual report

    「The Group, comprising the Company (APPLE INTERNATIONAL CO.,LTD.), two consolidated subsidiaries including one major consolidated subsidiary (Apple Auto Network Co., Ltd.), engages in the sale, purchase and acquisition of automobiles in Japan and overseas.」

    The filing reconfirms the post-restructuring Group structure, comprising two consolidated subsidiaries and conducting automobile sales, purchases and acquisitions in Japan and overseas.
  20. FY2019-Q3RestatedAnnual report

    「There were no material changes during the nine-month period ended 31 December in the nature of the businesses operated by the Group, comprising the Company and its affiliates.」

    The filing reconfirms that there were no material changes in the Group's businesses during the quarter.
  21. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  22. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing reconfirms that there were no material changes in the Group's businesses or major affiliates during the quarter.
  23. FY2018AchievedAnnual report

    「A.I.HOLDINGS(HONG KONG)LIMITED and A.I.AUTOMOBILE(CHINA)LIMITED were dissolved and liquidated and removed from the consolidated subsidiaries.」

    In addition to A.I.HOLDINGS(HONG KONG)LIMITED, which had been undergoing liquidation, A.I.AUTOMOBILE(CHINA)LIMITED also completed dissolution and liquidation and was removed from the consolidated subsidiaries.
  24. FY2018-Q3RestatedAnnual report

    「During the second quarter of the fiscal year, A.I.HOLDINGS(HONG KONG)LIMITED was excluded from the scope of consolidation because its liquidation had been completed.」

    The filing reiterates the completion of the liquidation of A.I.HOLDINGS(HONG KONG)LIMITED and its removal from the scope of consolidation. The liquidation had already been completed in the previous quarter and is not a new development.
  25. FY2018-Q2AchievedAnnual report

    「During the second quarter of the fiscal year, A.I.HOLDINGS(HONG KONG)LIMITED was excluded from the scope of consolidation because its liquidation was completed on 18 May 2018.」

    The liquidation of A.I.HOLDINGS(HONG KONG)LIMITED, which had remained under liquidation procedures and had suspended operations through the previous fiscal year, was completed on 18 May 2018 and the company was removed from the scope of consolidation.
  26. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in the nature of the businesses conducted by our Group, comprising the Company and its affiliated companies. In addition, there were no changes among our principal affiliated companies.」

    The filing states that there were no material changes in the Group's businesses or major affiliates during the quarter.
  27. FY2017Business suspension at a company scheduled for liquidationAnnual report

    「The company and one of its subsidiaries have currently suspended operations.」

    A.I.HOLDINGS (HONG KONG) LIMITED remained a consolidated subsidiary, but the company and its subsidiary were reported to have suspended operations. The filing does not state that the previously announced dissolution and liquidation of AIH had been completed by the fiscal year-end.
  28. FY2017AdvancedAnnual report

    「A.I.AUTOMOBILE(DONGGUAN)LIMITED, which was a consolidated subsidiary in the previous fiscal year, was excluded from the scope of consolidation because its liquidation had been completed.」

    The filing reports the completion of the liquidation of the Chinese affiliate A.I.AUTOMOBILE(DONGGUAN)LIMITED and its removal from the scope of consolidation.
  29. FY2017-Q3RestatedAnnual report

    「During the first nine months of the fiscal year, there were no material changes in the businesses operated by the Group, comprising the Company and its affiliates. There were also no changes involving major affiliates.」

    Following the sale and liquidation of affiliates, the filing states that there were no material changes in the Group's businesses or in its major affiliates during the quarter.
  30. FY2017-Q2RestatedAnnual report

    「During the second quarter of the fiscal year, it was resolved that the consolidated subsidiary A.I.HOLDINGS(HONG KONG)LIMITED would be dissolved and liquidated.」

    The filing reconfirms the resolution to dissolve and liquidate A.I.HOLDINGS(HONG KONG)LIMITED. It reports the resolution stage, not completion of the liquidation.
  31. FY2017-Q1AdvancedAnnual report

    「At a board meeting held on 14 April 2017, it was resolved that the consolidated subsidiary A.I.HOLDINGS(HONG KONG)LIMITED would be dissolved and liquidated.」

    In addition to the previous sale and liquidation of affiliates, the Group resolved to dissolve and liquidate AIH. The filing stated that liquidation procedures would begin in May 2017, an extraordinary shareholders' meeting would be held on 29 May 2017, and liquidation would be completed by the end of November 2017.
  32. FY2016-Q3RestatedAnnual report

    「During the first quarter of the fiscal year, all shares of アイ・エム自販 held by the Company were transferred and the company was excluded from the scope of consolidation. In addition, all shares of PRIME ON CORPORATION LIMITED (POC) held by the Company and its subsidiary A.I.HOLDINGS(HONG KONG)LIMITED were transferred, and POC and its three consolidated subsidiaries were excluded from the scope of application of the equity method. Furthermore, 東莞久宝汽車修理有限公司 was excluded from the scope of consolidation because its liquidation was completed on 29 June 2016 during the second quarter.」

    The filing reconfirms the streamlining of the consolidation and equity-method scopes through the transfer of all shares in affiliates and completion of an affiliate's liquidation.
  33. FY2016-Q2AchievedAnnual report

    「During the first quarter, all shares of 株式会社アイ・エム自販 held by the company were transferred and the company was excluded from the scope of consolidation. In addition, all shares of PRIME ON CORPORATION LIMITED (POC) held by the company and its subsidiary A.I.HOLDINGS(HONG KONG)LIMITED were transferred, and POC and its 3 consolidated subsidiaries were excluded from the scope of equity-method accounting. Furthermore, 東莞久宝汽車修理有限公司 was excluded from the scope of consolidation because its liquidation was completed on 29 June 2016.」

    The completed transfer of all shares in 株式会社アイ・エム自販 and POC, together with the completed liquidation of 東莞久宝汽車修理有限公司, removed several affiliates from the scope of consolidation or equity-method accounting.
Moved together

"Emphasis on Revenue Growth, Ordinary Profit Margin and Return on Equity" moved the same way as this thread, in the same document, in 3 of its 32 moves.

322222★123456
  1. ★This thread
  2. 1Emphasis on Revenue Growth, Ordinary Profit Margin and Return on Equity3×
  3. 2Expanding Automotive Distribution in Southeast Asia, Led by Thailand2×
  4. 3Establishing a Framework for the Early Resumption of Dividends2×
  5. 4Additional Working Capital Funding Capacity Through Expanded Overdraft Facilities2×
  6. 5Funding Costs for New-Vehicle Purchases in China and Deteriorating Profitability2×
  7. 6Future Application of the Accounting Standards for Tax Effect Accounting and Revenue Recognition2×

★ 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
Apple International's next results are scheduled for 2026-11-13. Read the earnings preview
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