Establishment of LOCCO as a logistics company
First written in FY2017-Q1. 5 of 10 entries say "Restated". Latest entry: FY2022-Q1.
No other company in this theme has enough history to compare yet.
- FY2022-Q1Removed from the scope of equity-method accountingAnnual report
「In addition, beginning with the first quarter of the current fiscal year, LOCCO Co., Ltd., formerly an equity-method investee, was excluded from the scope of equity-method accounting because its ownership interest declined as a result of a third-party allotment.」
Following the decline in the Company's ownership interest resulting from a third-party allotment, LOCCO was also excluded from the scope of equity-method accounting. - FY2021Changes in ownership interest and capitalAnnual report
「LOCCO Co., Ltd. Suma Ward, Kobe ¥82 million Logistics business 40.8」
LOCCO's capital is stated as ¥82 million and the Company's voting-rights ownership ratio as 40.8%. These figures have changed from capital of ¥75 million and an ownership ratio of 40.0%. - FY2020RestatedAnnual report
「LOCCO Co., Ltd. conducted a third-party allotment on 29 March 2019. As a result, the Company's voting-rights ratio declined from 100.0% to 40.0%, and LOCCO ceased to be a consolidated subsidiary. However, because the Company can exercise significant influence over decisions on financial and business policies, LOCCO is treated as an equity-method affiliate.」
LOCCO continues to be classified as an equity-method affiliate in which the Company holds a 40.0% voting-rights ownership interest. - FY2020-Q3RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, LOCCO Co., Ltd. was excluded from the scope of consolidation and included among equity-method investees because the Company's ownership interest declined as a result of LOCCO's third-party allotment.」
LOCCO continues to be treated as an equity-method investee rather than a consolidated subsidiary. - FY2020-Q2RestatedAnnual report
「Beginning with the first quarter of the current fiscal year, LOCCO Co., Ltd. was excluded from the scope of consolidation and included among equity-method investees because the Company's ownership interest declined as a result of LOCCO's third-party allotment.」
LOCCO continues to be treated as an equity-method investee rather than a consolidated subsidiary. - FY2020-Q1ReframedAnnual report
「Beginning with the first quarter of the current fiscal year, LOCCO Co., Ltd. was excluded from the scope of consolidation and included among equity-method investees because the Company's ownership interest declined as a result of LOCCO's third-party allotment.」
Following the decline in the Company's ownership interest resulting from a third-party allotment, LOCCO's status changed from a consolidated subsidiary to an equity-method affiliate outside the scope of consolidation. - FY2019Change in ownership interest through a third-party allotmentAnnual report
「Following a third-party allotment conducted on 29 March 2019, capital amounted to ¥75 million and the Company's voting-rights ownership ratio became 40.0%.」
A third-party allotment was conducted by LOCCO before the filing date, resulting in capital of ¥75 million and a 40.0% voting-rights ownership ratio for the Company. - FY2017RestatedAnnual report
「LOCCO Co., Ltd.」
LOCCO continues to be listed as a consolidated subsidiary. No new change in its establishment or investment terms is stated. - FY2017-Q2RestatedAnnual report
「In addition, on 1 March 2016, the Company newly established LOCCO Co., Ltd. (capital: ¥30 million; logistics business) and included it in the scope of consolidation.」
The establishment of LOCCO and its inclusion in the scope of consolidation are stated again, but there is no new change. - FY2017-Q1First statedAnnual report
「On 1 March 2016, the Company newly established LOCCO Co., Ltd. (capital: ¥30 million; logistics business) and included it in the scope of consolidation.」
A subsidiary engaged in the logistics business was established and added to the scope of consolidation. The filing states the establishment date and capital.