Komori
S&B Foods (2805) · FactReframed

Addition of 2 Non-consolidated Subsidiaries to the Scope of Consolidation

First written in FY2023-Q1. 5 of 9 entries say "Reframed", first in FY2024. Latest entry: 2026-10-30.

9entries
5years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q3ReframedFY2024 – FY2026-H12022: 220222023: 120232024: 120242025: 120252026: 42026
Same theme, other companies
Ongoing review of the consolidation and equity-method scopes based on materiality criteriaA theme 74 companies write about · 0 as a headwind · 4 as a tailwind

S&B Foods moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.

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

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.
Showing 14 of the 74 companies compared. The sentences above are computed from all 74.
Full recordFilings, disclosures and news, newest first
  1. FY2026ReframedAnnual report

    「From the current consolidated fiscal year, 峯栄興業株式会社, which was a non-consolidated subsidiary through the previous consolidated fiscal year, has been included in the scope of consolidation because its materiality has increased.」

    Following the previous changes to the scope of consolidation, 峯栄興業株式会社 was added to the scope of consolidation from the current consolidated fiscal year because its materiality had increased.
  2. 2026-05-13RestatedEarnings

    「From the current consolidated fiscal year, 峯栄興業株式会社, which was a non-consolidated subsidiary through the previous consolidated fiscal year, has been included in the scope of consolidation because its materiality has increased.」

    峯栄興業株式会社を重要性の増加により連結範囲へ追加した事実を通期決算で確認している。
  3. FY2026-H1ReframedAnnual report

    「From the current interim consolidated accounting period, 峯栄興業株式会社, which was a non-consolidated subsidiary through the previous consolidated fiscal year, has been included in the scope of consolidation because its materiality has increased.」

    Following the previous additions to the scope of consolidation, 峯栄興業株式会社 was added to the scope of consolidation from the current interim period because its materiality had increased.
  4. FY2024ReframedAnnual report

    「On 1 October 2023, the company conducted an absorption-type merger in which the consolidated subsidiary 株式会社ヱスビー興産 was the surviving company and the consolidated subsidiary 株式会社泰秀 was the absorbed company.」

    株式会社泰秀, which was added to the scope of consolidation in the previous fiscal year, was absorbed by ヱスビー興産 on 1 October 2023, restructuring the group of consolidated subsidiaries.
  5. FY2023-Q3RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, 株式会社泰秀 and S&B FOODS SINGAPORE PTE.LTD., which were non-consolidated subsidiaries through the previous consolidated fiscal year, have been included in the scope of consolidation because their materiality has increased.」

    The company continues to disclose in the third quarter that 株式会社泰秀 and S&B FOODS SINGAPORE PTE.LTD. were included in the scope of consolidation from the first quarter.
  6. FY2023-Q2RestatedAnnual report

    「From the first quarter of the current consolidated fiscal year, 株式会社泰秀 and S&B FOODS SINGAPORE PTE.LTD., which were non-consolidated subsidiaries through the previous consolidated fiscal year, have been included in the scope of consolidation because their materiality has increased.」

    The company continues to disclose in the second quarter that 株式会社泰秀 and S&B FOODS SINGAPORE PTE.LTD. were included in the scope of consolidation from the first quarter.
  7. FY2023-Q1First statedAnnual report

    「From the first quarter of the current consolidated fiscal year, ㈱泰秀 and S&B FOODS SINGAPORE PTE.LTD., which were non-consolidated subsidiaries through the previous consolidated fiscal year, have been included in the scope of consolidation because their materiality has increased.」

    Due to their increased materiality, ㈱泰秀 and S&B FOODS SINGAPORE PTE.LTD. were included in the scope of consolidation from the first quarter of the current fiscal year.
Moved together

"Market Price Fluctuations in Shares Held" moved the same way as this thread, in the same document, in 5 of its 9 moves.

544222★123456
  1. ★This thread
  2. 1Market Price Fluctuations in Shares Held5×
  3. 2Strengthening the Financial Position by Reducing Interest-Bearing Debt4×
  4. 3Interest-Bearing Debt Burden from Interest Rate Fluctuations4×
  5. 4Risk of Rising Raw Material Prices and Insufficient Procurement Volumes2×
  6. 5Uncertainty over the Outlook Due to a Slowdown in Overseas Economies and Volatility in Foreign Exchange and Equity Markets2×
  7. 6Impairment Losses Due to Lower Profitability and Land Prices2×

★ 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
S&B Foods's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the Revisions to earnings forecasts of 2026-10-30: "Reframed".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.