Commencement of Equity-Method Accounting for Network Co., Ltd.
First written in FY2017-Q1. 9 of 14 entries say "Restated". Latest entry: FY2022.
Medius Holdings moved to the "Worse" side of this theme in 2022, 3 years before the typical company in this theme (2025).
The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.
4 other companies' latest entry also says "Reframed".
- FY2022ReframedAnnual report
「With former ㈱アクティブメディカル as the surviving company, ㈱オズ, イーバスメディカル㈱ and ディーセンス㈱ were merged by absorption, and the surviving company changed its corporate name to ㈱アルバース.」
After becoming イーバスメディカル, ㈱ネットワーク ceased to exist as a result of the reorganization of the 4 companies, and its business status was integrated into ㈱アルバース. - FY2020RestatedAnnual report
「㈱ネットワーク changed its corporate name to イーバスメディカル㈱ in October 2019.」
The status of ㈱ネットワーク after its corporate name change to イーバスメディカル continues to be stated. - FY2020-Q2Change of corporate name to イーバスメディカルAnnual report
「During the second quarter of the current fiscal year, the Company's consolidated subsidiary ㈱ネットワーク changed its corporate name to イーバスメディカル㈱ effective 1 October 2019.」
The Company's consolidated subsidiary ㈱ネットワーク changed its corporate name to イーバスメディカル㈱ effective 1 October 2019. - FY2019RestatedAnnual report
「Because its materiality increased, ㈱ネットワーク, which had previously been an equity-method affiliate, has been included in the scope of consolidation from the current fiscal year.」
The accounting classification of ㈱ネットワーク as a consolidated subsidiary due to its increased materiality was reconfirmed. - FY2019-Q3RestatedAnnual report
「During the second quarter of the current fiscal year, ㈱ネットワーク carried out an absorption-type company split in which the Company was the splitting company and ㈱栗原医療器械店 was the successor company, becoming a subsidiary of ㈱栗原医療器械店 and a second-tier subsidiary of the Company.」
The fact that ㈱ネットワーク became a subsidiary of ㈱栗原医療器械店 and a second-tier subsidiary of the Company through an absorption-type company split was repeated. - FY2019-Q2Change in subsidiary status through an absorption-type company splitAnnual report
「During the second quarter of the current fiscal year, ㈱ネットワーク carried out an absorption-type company split in which the Company was the splitting company and ㈱栗原医療器械店 was the successor company, becoming a subsidiary of ㈱栗原医療器械店 and a second-tier subsidiary of the Company.」
The filing states that ㈱ネットワーク, which became a consolidated subsidiary, became a subsidiary of ㈱栗原医療器械店 and a second-tier subsidiary of the Company through an absorption-type company split. - FY2019-Q1㈱ネットワーク became a consolidated subsidiaryAnnual report
「From the first quarter of the current fiscal year, ㈱ネットワーク has been included in the scope of consolidation because its materiality has increased.」
Due to the increase in its materiality, its accounting classification changed from a non-consolidated subsidiary accounted for under the equity method to a consolidated subsidiary. - FY2018RestatedAnnual report
「Although ㈱ネットワーク has not had a material impact on the consolidated financial statements in terms of total assets or net sales, it became a non-consolidated subsidiary accounted for under the equity method from the current fiscal year because the materiality of its net income or loss increased.」
The accounting classification of ㈱ネットワーク as a non-consolidated subsidiary accounted for under the equity method continues to be stated. - FY2018-Q3RestatedAnnual report
「Guarantees have been provided for trade payables and borrowings from financial institutions of the non-consolidated subsidiaries accounted for under the equity method listed below.」
㈱ネットワーク continues to be treated as a non-consolidated subsidiary accounted for under the equity method, and the amount of guarantees provided for its liabilities is stated as ¥388 thousand. - FY2018-Q2RestatedAnnual report
「Guarantees have been provided for trade payables and borrowings from financial institutions of the non-consolidated subsidiaries accounted for under the equity method listed below.」
㈱ネットワーク continues to be listed as a non-consolidated subsidiary accounted for under the equity method. - FY2017RestatedAnnual report
「Although ㈱ネットワーク has not had a material impact on the consolidated financial statements in terms of total assets or net sales, it became a non-consolidated subsidiary accounted for under the equity method from the current fiscal year because the materiality of its net income or loss increased.」
The inclusion of ㈱ネットワーク within the scope of application of the equity method was also confirmed in the notes to the full-year consolidated financial statements. - FY2017-Q3RestatedAnnual report
「From the first quarter of the current fiscal year, ㈱ネットワーク has been included within the scope of application of the equity method because its materiality has increased.」
The inclusion of ㈱ネットワーク within the scope of application of the equity method from the first quarter was repeated in the third quarter. - FY2017-Q2RestatedAnnual report
「From the first quarter of the current fiscal year, ㈱ネットワーク has been included within the scope of application of the equity method because its materiality has increased.」
The inclusion of ㈱ネットワーク within the scope of application of the equity method from the first quarter was repeated in the second quarter. - FY2017-Q1First statedAnnual report
「From the first quarter of the current fiscal year, ㈱ネットワーク has been included within the scope of application of the equity method because its materiality has increased.」
As ㈱ネットワーク became more material, it was included within the scope of application of the equity method from the first quarter.