Komori
Delsole (2876) · FactUpdate to Affiliated-Company Ownership Percentage

Transition to Non-Consolidated Financial Statements Following the Sale of a Subsidiary

First written in FY2016. 16 of 21 entries say "Restated". Latest entry: FY2026.

21entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20262016: 320162017: 320172018: 420182019: 220192020: 220202021: 020212022: 320222023: 220232024: 020242025: 120252026: 12026
Same theme, other companies
Removal from the Scope of Consolidation Through the Transfer of Shares in a SubsidiaryA theme 331 companies write about · 45 as a headwind · 237 as a tailwind

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

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Showing 14 of the 157 companies compared. The sentences above are computed from all 157.Comparing 200 of the theme's 416 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026Update to Affiliated-Company Ownership PercentageAnnual report

    「(Affiliated company) 二海鷲ウイスキー㈱ Yakumo, Futami District, Hokkaido 100,000 Whisky manufacturing 25.0 1 company employee concurrently serves as an officer (Note)」

    二海鷲ウイスキー株式会社 continues to be listed as an affiliated company, but its voting-rights ownership ratio has been updated from 33.8% in the previous disclosure to 25.0%, and its stated capital is listed as ¥100 million.
  2. FY2025Newly recognized affiliated companyAnnual report

    「(Affiliated company) 二海鷲ウイスキー㈱, Yakumo, Futami District, Hokkaido, 74,000, Whisky manufacturing, 33.8, 1 company employee concurrently serves as an officer」

    While continuing to report on an unconsolidated basis with no subsidiaries, the company lists 二海鷲ウイスキー株式会社 as an affiliated company, with a voting-rights ownership ratio of 33.8%.
  3. FY2024-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has no subsidiaries and has continued to report on an unconsolidated basis.
  4. FY2023-Q3Sale of Shares in an AffiliateAnnual report

    「The company sold all of its holdings in 株式会社元町珈琲 in November 2022, and the company therefore ceased to be an affiliated company.」

    The company sold all of its holdings in 株式会社元町珈琲 in November 2022, and it ceased to be an affiliated company. The company has continued to report on an unconsolidated basis, with no subsidiaries.
  5. FY2023-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has no subsidiaries and has continued to report on an unconsolidated basis.
  6. FY2023-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has no subsidiaries and has continued to report on an unconsolidated basis.
  7. FY2022Newly recognized affiliated companyAnnual report

    「(Affiliated company) (株)元町珈琲, Chuo-ku, Tokyo, 30, Food-service business, 20.0, Concurrent service by officers」

    While continuing to report on an unconsolidated basis with no subsidiaries, the company lists 株式会社元町珈琲 as an affiliated company, with a voting-rights ownership ratio of 20.0%.
  8. FY2021-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has no subsidiaries and has continued to report on an unconsolidated basis.
  9. FY2020RestatedAnnual report

    「4. Status of affiliated companies: Not applicable.」

    The company has no affiliated companies and has continued to report on an unconsolidated basis.
  10. FY2020-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  11. FY2019RestatedAnnual report

    「4. Status of affiliated companies: Not applicable.」

    The company has continued to have no subsidiaries or affiliated companies and to report on an unconsolidated basis.
  12. FY2019-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  13. FY2019-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  14. FY2018RestatedAnnual report

    「As of 31 December 2015, the company transferred all shares of 爵士客香港控股有限公司, formerly a consolidated subsidiary, and ceased to have any consolidated subsidiary. Accordingly, it has not prepared consolidated financial statements since the 52nd fiscal year.」

    It has been confirmed that the company has continued to report on an unconsolidated basis since selling its China-related subsidiary.
  15. FY2018-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  16. FY2018-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  17. FY2017RestatedAnnual report

    「As of 31 December 2015, the company transferred all shares of 爵士客香港控股有限公司, formerly a consolidated subsidiary, and ceased to have any consolidated subsidiary. Accordingly, it has not prepared consolidated financial statements since the 52nd fiscal year.」

    It has been confirmed that the company has continued to report on an unconsolidated basis since selling its China-related subsidiary.
  18. FY2017-Q3RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  19. FY2017-Q2RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  20. FY2017-Q1RestatedAnnual report

    「Because we have no subsidiaries, we do not prepare quarterly consolidated financial statements.」

    The company has continued to report on an unconsolidated basis, with no subsidiaries.
  21. FY2016First statedAnnual report

    「The company transitioned to unconsolidated accounting from the cumulative period through the third quarter.」

    The company ceased to have any consolidated subsidiary following the sale of its subsidiary’s shares and has not prepared consolidated financial statements since the 52nd fiscal year.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Delsole's next results are scheduled for 2026-11-13. Read the earnings preview
News
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