Transition to Consolidated Disclosure Following the Subsidiarization of Spic
First written in FY2022-Q1. 7 of 11 entries say "Reframed", first in FY2023-Q1. Latest entry: 2026-10-14.
Star seeds moved to the "Worse" side of this theme in 2024, 1 year before the typical company in this theme (2025).
The whole theme swung hardest in 2025: 5 of 20 companies on the "Worse" side.
6 other companies' latest entry also says "Reframed".
- 2026-10-14ReframedEarnings presentation
「株式会社チチカカを売却したこと」
チチカカの売却により、連結範囲が2026年9月から同社を含まない構成へ変化した。 - FY2027-H1ReframedAnnual report
「MF6 Co., Ltd. was excluded from the scope of consolidation from the current interim consolidated fiscal period following the transfer of all shares held by the company on 2 March 2026.」
The scope of consolidation changed to exclude MF6 following the transfer of all its shares. In addition, Chichikaka was scheduled to be excluded from the scope of consolidation from the third quarter following the transfer of all its shares after the interim period-end. - 2026-09-10ReframedM&A and Subsidiary ChangesSuggests it is closing out
「In connection with this share transfer, Chichikaka is scheduled to be excluded from the scope of consolidation of the Company.」
The consolidated disclosure status based on Chichikaka's position as a consolidated subsidiary is changing to a status in which it will be excluded from the scope of consolidation following the share transfer. - FY2026-H1ReframedAnnual report
「During the current interim consolidated fiscal period, Enshin Co., Ltd. and SPIC Co., Ltd. were established through an incorporation-type company split and included in the scope of consolidation. As all issued shares of consolidated subsidiary Miyama Co., Ltd. were transferred during the current interim consolidated fiscal period, Miyama was excluded from the scope of consolidation.」
The scope of consolidation changed following the sale of Miyama and the incorporation-type company splits establishing Enshin and SPIC, and was changed to a single segment, the apparel and general merchandise retail business. - FY2025ReframedAnnual report
「During the current consolidated fiscal year, Miyama Co., Ltd. and MF6 Co., Ltd. were acquired and made subsidiaries, and are included in the scope of consolidation. In addition, all of the business of Chichikaka Co., Ltd., a wholly owned subsidiary of the company, was transferred through an absorption-type company split to Spic International Co., Ltd., also a wholly owned subsidiary of the company.」
The scope of consolidation was reorganized into a structure of 4 companies, reflecting the acquisitions of Miyama and MF6 as subsidiaries and the company split and corporate name change involving Chichikaka and Spic International. - FY2025-H1ReframedAnnual report
「During the current interim consolidated fiscal period, the company made Miyama Co., Ltd., which operates a building maintenance business, a subsidiary. As a result, the group consists of the company and 2 subsidiaries.」
The scope of consolidation changed from the previous structure, which included Chichikaka, to a structure consisting of the company and 2 subsidiaries following the acquisition of Miyama as a new subsidiary. - FY2023-Q2RestatedAnnual report
「In addition, following the acquisition of shares in Chichikaka Co., Ltd. on 1 March 2022, Chichikaka became a consolidated subsidiary.」
The company has continued to disclose the scope of consolidation after the transfer of Spic International's business, with Chichikaka included as a consolidated subsidiary. - FY2023-Q1ReframedAnnual report
「In addition, all of the business of consolidated subsidiary Spic International, other than product procurement, was transferred to the company through an absorption-type company split. Accordingly, Spic International was excluded from the scope of consolidation. In addition, following the acquisition of shares in Chichikaka Co., Ltd. on 1 March 2022, Chichikaka became a consolidated subsidiary.」
The scope of consolidation changed to exclude Spic International after the business transfer and newly include Chichikaka. - FY2022-Q3RestatedAnnual report
「As we have prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, we have not presented comparative information.」
The company has continued its consolidated disclosures following the acquisition of Spic International as a subsidiary, using a disclosure format that does not present comparative information. - FY2022-Q2RestatedAnnual report
「As we have prepared quarterly consolidated financial statements from the first quarter consolidated accounting period, we have not presented comparative information.」
The company has continued its consolidated disclosures following the acquisition of Spic International as a subsidiary, using consolidated financial statements that do not present comparative information. - FY2022-Q1First statedAnnual report
「Beginning with the first quarter of the current consolidated fiscal year, our group has prepared quarterly consolidated financial statements.」
Following the acquisition of Spic International as a subsidiary, the company began preparing quarterly consolidated financial statements from the first quarter. There is 1 consolidated subsidiary, and comparative information for the first quarter of the previous consolidated fiscal year and the previous consolidated fiscal year is not presented.