Commencement of Consolidated Financial Reporting and Expansion of the Consolidation and Equity-Method Scopes
First written in FY2017-Q2. 4 of 17 entries say "Restated". Latest entry: FY2027-H1.
6 other companies' latest entry also says "Other".
- FY2027-H1Changes in Consolidation ScopeAnnual report
「From the current interim consolidated accounting period, 株式会社オーパス has been included in the scope of consolidation because it has become more material.」
株式会社オーパス was newly consolidated as its materiality increased. Upon consolidation, goodwill of ¥343 million, assets of ¥426 million and liabilities of ¥45 million were recorded. - FY2026Scope-of-Consolidation UpdateAnnual report
「Eat&MS USA Inc., which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation from the current consolidated fiscal year because its materiality has increased.」
Eat&MS USA Inc. changed to a consolidated subsidiary from the current fiscal year because its materiality had increased, bringing the number of consolidated subsidiaries to 9 and unconsolidated subsidiaries to 3. - FY2026-H1Changes in Consolidation ScopeAnnual report
「From the current interim consolidated accounting period, Eat＆MS USA Inc., whose materiality has increased, has been included in the scope of consolidation.」
Eat＆MS USA Inc., an unconsolidated subsidiary established in February 2025, changed to a consolidated subsidiary from the current interim consolidated accounting period because its materiality had increased. The commencement of consolidation resulted in a ¥602 million increase in current assets. - FY2025Update to the Scope of AffiliatesAnnual report
「February 2025: Established Eat＆MS USA Inc. (United States; currently an unconsolidated subsidiary)」
Eat＆MS USA Inc. was established in the United States and added to the group as an unconsolidated subsidiary. The group structure, including 伊特安國際投資（香港）有限公司 and 広東王将餐飲管理有限公司, was also disclosed. - FY2023-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, the company included 伊特安樂餐飲管理（上海）有限公司, whose materiality had increased, in the scope of consolidation.」
The company reiterates that the Shanghai subsidiary was included in the scope of consolidation from the first quarter because its materiality increased. - FY2023-Q1Changes in Consolidation ScopeAnnual report
「From the first quarter of the current consolidated fiscal year, the company included 伊特安樂餐飲管理（上海）有限公司, whose materiality had increased, in the scope of consolidation.」
For 伊特安樂餐飲管理（上海）有限公司, the company changed its status from an unconsolidated subsidiary to a consolidated subsidiary because its materiality increased. - FY2022Changes in Consolidation ScopeAnnual report
「一特安餐飲股份有限公司, which was an unconsolidated subsidiary at the end of the previous consolidated fiscal year, was included in the scope of consolidation from the current consolidated fiscal year because its materiality increased.」
Taiwan-based 一特安餐飲股份有限公司 changed from an unconsolidated subsidiary to a consolidated subsidiary from FY2022 because its materiality increased. - FY2022-Q1Changes in Consolidation ScopeAnnual report
「Because 一特安餐飲股份有限公司 became more material, it changed from an unconsolidated subsidiary to a consolidated subsidiary from the first quarter of the current consolidated fiscal year.」
For Taiwan-based 一特安餐飲股份有限公司, the company changed its status from an unconsolidated subsidiary to a consolidated subsidiary from the first quarter of the current consolidated fiscal year because its materiality increased. - FY2021-Q3Changes in the Equity-Method ScopeAnnual report
「During the second quarter of the current consolidated fiscal year, EAT&INTERNATIONAL(H.K.)CO.,LIMITED and Osaka Ohsho(Thailand)Company Limited, which had been equity-method affiliates of the company, were excluded from the scope of equity-method accounting because the company transferred all of its shares in them.」
The company transferred all shares in EAT&INTERNATIONAL(H.K.) and Osaka Ohsho(Thailand), which were consequently excluded from the scope of equity-method accounting. - FY2021-Q2Changes in Consolidation ScopeAnnual report
「From the first quarter of the current consolidated fiscal year, the newly established 株式会社イートアンドフーズ, 株式会社大阪王将, 株式会社アールベイカー and 株式会社イートアンドインターナショナル have been included in the scope of consolidation.」
The 4 companies newly established in preparation for the transition to a holding company structure were included in the scope of consolidation from the first quarter of the current consolidated fiscal year. - FY2019Changes to the Scope of Consolidation and Equity-Method AccountingAnnual report
「フードランナー株式会社 was dissolved on 31 March 2019 and is currently undergoing liquidation procedures. Because the company transferred all of its shares in E&G FOODS CO.,LTD. during the current consolidated fiscal year, the company excluded it from the scope of equity-method accounting as of the end of the current fiscal year.」
The consolidated subsidiary フードランナー株式会社 has been dissolved and is undergoing liquidation, while E&G FOODS was excluded from the scope of equity-method accounting following the transfer of all its shares. - FY2017RestatedAnnual report
「As the Group has prepared consolidated financial statements from the current consolidated fiscal year, no comparison with the previous consolidated fiscal year is provided.」
The company continues to disclose, in its full-year reporting, the preparation of consolidated financial statements from the current fiscal year, the consolidation of 3 subsidiaries and the application of the equity method to 3 overseas affiliates. - FY2017-Q4RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, 株式会社ナインブロック, フードランナー株式会社 and 株式会社Ａ＆Ｂ have been included in the scope of consolidation as their materiality increased.」
The company continues to describe the start of consolidated financial reporting from the first quarter and the addition of 3 subsidiaries to the scope of consolidation. - FY2017-Q3RestatedAnnual report
「From the first quarter of the current consolidated fiscal year, 株式会社ナインブロック, フードランナー株式会社 and 株式会社Ａ＆Ｂ have been included in the scope of consolidation as their materiality increased.」
The company continues to describe the start of consolidated financial reporting from the first quarter and the addition of 3 subsidiaries to the scope of consolidation. - FY2017-Q2First statedAnnual report
「From the first quarter of the current consolidated fiscal year, 株式会社ナインブロック, フードランナー株式会社 and 株式会社Ａ＆Ｂ have been included in the scope of consolidation as their materiality increased. From the first quarter of the current consolidated fiscal year, EAT&INTERNATIONAL(H.K.)CO.,LIMITED, E&G FOODS CO.,LTD. and Osaka Ohsho(Thailand)Company Limited have been included in the scope of equity-method accounting as their materiality increased.」
The company began preparing quarterly consolidated financial statements from the first quarter and included 3 subsidiaries in the scope of consolidation and 3 overseas affiliates in the scope of equity-method accounting.