Komori
Felissimo (3396) · InitiativeAchieved

Establishment of 株式会社cd., a management consulting company

First written in FY2017. 4 of 10 entries say "Restated". Latest entry: FY2025-Q1.

10entries
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2019ReframedFY2020-Q3 – FY20202017: 320172018: 120182019: 120192020: 220202021: 020212022: 020222023: 020232024: 32024
Same theme, other companies
Establishment and absorption-type merger of management consulting subsidiary 株式会社cd.A theme 1 companies write about · 0 as a headwind · 1 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2025-Q1AchievedAnnual report

    「During the first quarter of the current consolidated accounting period, 株式会社cd., formerly our consolidated subsidiary, was eliminated through an absorption-type merger in which the Company was the surviving company and was therefore excluded from the scope of consolidation.」

    The absorption-type merger of 株式会社cd. was completed on 1 March 2024, ending its status as a consolidated subsidiary.
  2. FY2024ReframedAnnual report

    「At a meeting of the Board of Directors held on 25 January 2024, we resolved to absorb and merge 株式会社cd., our wholly owned consolidated subsidiary, through a simplified absorption-type merger, and concluded the merger agreement on 1 March 2024.」

    株式会社cd. changed from conducting business as a consolidated subsidiary to being integrated into its parent company through the absorption-type merger dated 1 March 2024. An impairment loss of ¥42 million was also recognized on assets used by cd. due to lower earnings expectations.
  3. FY2024-Q3WorsenedAnnual report

    「Because the initially anticipated earnings from assets used by 株式会社cd., our consolidated subsidiary, could no longer be expected, we reduced their carrying amount to the recoverable amount and recognized the reduction as an impairment loss.」

    Because the initially anticipated earnings from assets used by 株式会社cd. could no longer be expected, we recognized an impairment loss of ¥42 million, including ¥41 million for intangible fixed assets and software. The deterioration in expected earnings from cd.’s business development has become evident.
  4. FY2020ReframedAnnual report

    「In January 2020, 株式会社cd. increased our equity interest from 66.7% to 100.0%, making it our wholly owned subsidiary.」

    The position of cd. changed from a management consulting company to a wholly owned subsidiary including the successor company for the haco! business.
  5. FY2020-Q3ReframedAnnual report

    「Under our corporate philosophy, “Establishing and Practicing the Sociology of Happiness,” we are working to develop new businesses that will drive the next generation. By spinning off the haco! business, we aim to accelerate decision-making in the business division and enhance organizational autonomy, thereby increasing the pace of further business expansion through the creation of new businesses and corporate partnerships, and improving profitability across the group.」

    In addition to its previous position as a management consulting company, 株式会社cd. was planned to become the successor company for the haco! business. The effective date of the company split was scheduled for 1 March 2020, and the equity interest was scheduled to be increased from 66.7% to 100.0% by 20 January 2020.
  6. FY2019RestatedAnnual report

    「On 1 March 2017, we newly established 株式会社cd., with capital of ¥10 million and engaged in management consulting, and included it in the scope of consolidation.」

    The establishment of 株式会社cd., its ¥10 million capital and its inclusion in the scope of consolidation continue to be confirmed, with no change in the conditions of its establishment.
  7. FY2018-Q3RestatedAnnual report

    「On 1 March 2017, we newly established 株式会社cd., with capital of ¥10 million and engaged in consulting, and included it in the scope of consolidation.」

    The establishment date of 株式会社cd., its ¥10 million capital and its inclusion in the scope of consolidation were again disclosed, with no change in the conditions of its establishment.
  8. FY2018-Q2RestatedAnnual report

    「There were no material changes in the businesses conducted by our group, comprising the Company and its affiliated companies, during the six months ended the second quarter. On 1 March 2017, we also newly established 株式会社cd., with capital of ¥10 million and engaged in consulting, and included it in the scope of consolidation.」

    The establishment of 株式会社cd., its ¥10 million capital and its inclusion in the scope of consolidation were again disclosed, with no change in the conditions of its establishment.
  9. FY2018-Q1RestatedAnnual report

    「On 1 March 2017, we newly established 株式会社cd., with capital of ¥10 million and engaged in consulting, and included it in the scope of consolidation.」

    The establishment of 株式会社cd. and its inclusion in the scope of consolidation were also confirmed in the first quarter, with no change in the conditions of its establishment.
  10. FY2017First statedAnnual report

    「On 1 March 2017, we established 株式会社cd., a 66.7%-owned subsidiary in Shibuya-ku, Tokyo, with capital of ¥10 million and engaged in management consulting.」

    Established a subsidiary engaged in management consulting with a 66.7% equity stake and capital of ¥10 million.
Moved together

"Recording operating and ordinary losses" moved the same way as this thread, in the same document, in 4 of its 10 moves.

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  1. ★This thread
  2. 1Recording operating and ordinary losses4×
  3. 2Achieving an early return to operating profitability and earnings growth through synergies between the core and new businesses4×
  4. 3Improving the efficiency of advertising and shipping-related costs3×
  5. 4Losses from foreign-exchange fluctuations3×
  6. 5Rising paper and transportation costs3×
  7. 6Restoring the earnings power of the subscription (collection) business2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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