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First Brothers (3454) · InitiativeAddition to the scope of consolidation through share acquisition

Investment projects through silent partnership contributions and expansion of the scope of consolidation

First written in FY2016-Q2. 3 of 26 entries say "Restated". Latest entry: FY2026-H1.

26entries
11years
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ProgressHeldSoftenedWorseOtherFY2016-Q2 – FY2026-H12016: 220162017: 420172018: 420182019: 220192020: 420202021: 420212022: 320222023: 120232024: 020242025: 020252026: 22026
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Showing 14 of the 162 companies compared. The sentences above are computed from all 162.Comparing 200 of the theme's 215 threads.
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  1. FY2026-H1Addition to the scope of consolidation through share acquisitionAnnual report

    「In the investment banking segment, the Company acquired shares of 株式会社まきのとコーポレーション, with 28 February 2026 designated as the deemed acquisition date, and the company became a newly consolidated subsidiary. Goodwill arising from this transaction amounted to ¥214.504 million during the interim consolidated accounting period.」

    A new consolidated subsidiary was added through the acquisition of shares in 株式会社まきのとコーポレーション, and goodwill of ¥214.504 million was recognized.
  2. FY2025Changes in the consolidation scope through share acquisitions and the termination of a silent partnership agreementAnnual report

    「株式会社カネタ玉田酒造店 and 菅原冷蔵株式会社 have been included in the scope of consolidation because shares were acquired during the fiscal year under review. 和田倉地所合同会社 has been excluded because its silent partnership agreement ended during the fiscal year under review.」

    カネタ玉田酒造店 and 菅原冷蔵 were added to the consolidation scope through share acquisitions, while 和田倉地所合同会社 was excluded following the termination of its silent partnership agreement.
  3. FY2023-Q3Addition to the scope of consolidation through a silent partnership contributionAnnual report

    「During the third quarter consolidated accounting period, 全国学生住宅合同会社 was included in the scope of consolidation because a silent partnership investment was made.」

    全国学生住宅合同会社 was added to the consolidation scope through a silent partnership investment.
  4. FY2022-Q3Changes in the consolidation scope through silent partnership investments, increased significance and liquidationAnnual report

    「During the third quarter consolidated accounting period, 和田倉地所合同会社 was included in the scope of consolidation because a silent partnership investment was made, while 和田倉建物管理合同会社 was included because its significance increased. 清水門管理株式会社 was excluded because its liquidation was completed. Profit or loss for the period through its exclusion from the consolidation scope is included in the third quarter consolidated financial statements.」

    和田倉地所合同会社 was added through a silent partnership investment, 和田倉建物管理合同会社 was added because its significance increased, and 清水門管理株式会社 was excluded following completion of its liquidation, resulting in a change in the consolidation scope.
  5. FY2022-Q2Changes in the consolidation scope through the addition of a company acquired by share purchase and the termination of a silent partnership agreementAnnual report

    「During the first quarter consolidated accounting period, 七里ヶ浜計画合同会社 was excluded from the scope of consolidation because its silent partnership agreement ended. Profit or loss for the period through its exclusion from the consolidation scope is included in the second quarter consolidated financial statements.」

    七里ヶ浜計画合同会社 was excluded from the consolidation scope following the termination of its silent partnership agreement, while 株式会社応実堂 and its 2 subsidiaries were added through a share acquisition.
  6. FY2022-Q1Changes in the consolidation scope through a share acquisition and the termination of a silent partnership agreementAnnual report

    「During the first quarter consolidated accounting period, 七里ヶ浜計画合同会社 was excluded from the scope of consolidation because its silent partnership agreement ended. Profit or loss for the period through its exclusion from the consolidation scope is included in the first quarter consolidated financial statements. 株式会社応実堂 was included in the scope of consolidation because shares were acquired, together with its 2 subsidiaries.」

    七里ヶ浜計画合同会社 was excluded following the termination of its silent partnership agreement, while 株式会社応実堂 and its 2 subsidiaries were added to the consolidation scope through a share acquisition.
  7. FY2021-Q3Changes in the consolidation scope through multiple equity interest and share acquisitions and the termination of a silent partnership agreementAnnual report

    「During the third quarter consolidated accounting period, SEJⅦ合同会社 was included in the scope of consolidation because an equity interest was acquired, 桔梗門管理株式会社 was included because shares were acquired, and 半蔵門建物管理合同会社 was included because a silent partnership investment was made. 合同会社和田倉インベストメント was excluded because its silent partnership agreement ended. Profit or loss for the period through its exclusion from the consolidation scope is included in the third quarter consolidated financial statements.」

    3 companies were added to the consolidation scope through an equity interest acquisition, a share acquisition and a silent partnership investment, while 和田倉インベストメント was excluded following the termination of its silent partnership agreement, resulting in a change in the consolidation scope.
  8. FY2021-Q2Changes in the scope of consolidation through an additional silent partnership contribution and the termination of an agreementAnnual report

    「During the first quarter consolidated accounting period, 合同会社ジーケーゼロキュウ was included in the scope of consolidation because a silent partnership investment was made. 合同会社天神レジデンス was excluded because its silent partnership agreement ended. Profit or loss for the period through its exclusion from the consolidation scope is included in the second quarter consolidated financial statements. During the second quarter consolidated accounting period, 平川門管理合同会社 was included in the scope of consolidation because a silent partnership investment was made.」

    合同会社ジーケーゼロキュウ and 平川門管理合同会社 were added to the consolidation scope through silent partnership investments, while 合同会社天神レジデンス was excluded following the termination of its silent partnership agreement.
  9. FY2021-Q1Changes in the consolidation scope through the termination of a silent partnership agreement and a new investmentAnnual report

    「During the first quarter consolidated accounting period, 合同会社ジーケーゼロキュウ was included in the scope of consolidation because a silent partnership investment was made. 合同会社天神レジデンス was excluded because its silent partnership agreement ended. Profit or loss for the period through its exclusion from the consolidation scope is included in the first quarter consolidated financial statements.」

    合同会社ジーケーゼロキュウ was added to the consolidation scope through a silent partnership investment, while 合同会社天神レジデンス was excluded following the termination of its silent partnership agreement.
  10. FY2020Changes in the consolidation scope through the addition and liquidation of multiple subsidiariesAnnual report

    「七里ヶ浜計画合同会社 has been included in the scope of consolidation because a silent partnership investment was made during the fiscal year under review. 有限会社グリーンビルディング (now 田安門管理㈱), 清水門管理㈱ and 富士ファシリティサービス㈱ have also been included because shares were acquired during the fiscal year under review. ファーストスタンダード投資顧問㈱ has been excluded from the scope of consolidation because its liquidation was completed during the fiscal year under review.」

    Multiple companies were added to the consolidation scope through silent partnership investments and share acquisitions, while the subsidiary whose liquidation was completed was excluded, resulting in a change in the scope of the consolidated group.
  11. FY2020-Q3Addition to the scope of consolidation through share acquisitionAnnual report

    「During the third quarter consolidated accounting period, 富士ファシリティサービス株式会社 was included in the scope of consolidation because shares were acquired.」

    In addition to the previous expansion of the consolidation scope through silent partnership investments and other transactions, 富士ファシリティサービス株式会社 was added through a share acquisition.
  12. FY2020-Q2Addition to the scope of consolidation through share acquisitionAnnual report

    「During the second quarter consolidated accounting period, 清水門管理株式会社 was included in the scope of consolidation because shares were acquired.」

    清水門管理株式会社 was added to the consolidation scope through a share acquisition.
  13. FY2020-Q1Additions to the consolidation scope through silent partnership investments and share acquisitionsAnnual report

    「During the first quarter consolidated accounting period, 七里ヶ浜計画合同会社 was included in the scope of consolidation because a silent partnership investment was made, while 有限会社グリーンビルディング (now 田安門管理株式会社) was included because shares were acquired.」

    The consolidation scope expanded with the addition of 七里ヶ浜計画合同会社 through a silent partnership investment and 有限会社グリーンビルディング (now 田安門管理株式会社) through a share acquisition.
  14. FY2019Changes in the consolidation scope through silent partnership investments and liquidationAnnual report

    「東日本不動産 has been included in the scope of consolidation because shares were acquired during the fiscal year under review. 合同会社ふじのくに小山土地建物 has also been included because the significance of the investment increased following a silent partnership investment during the fiscal year under review. 大手門ビル管理㈱ and エフエスケー㈱ have been excluded from the scope of consolidation because their liquidations were completed during the fiscal year under review.」

    The consolidation scope changed during the full fiscal year as 東日本不動産 was added through a share acquisition and 合同会社ふじのくに小山土地建物 through a silent partnership investment, while 2 companies were excluded following liquidation.
  15. FY2019-Q3RestatedAnnual report

    「株式会社東日本不動産 has been included in the scope of consolidation because shares were acquired during the second quarter of the current consolidated fiscal period.」

    The process of including 東日本不動産 in the scope of consolidation through a share acquisition continues to be reported in the third quarter.
  16. FY2019-Q2Expansion of the scope of consolidation through share acquisitionAnnual report

    「株式会社東日本不動産 has been included in the scope of consolidation because shares were acquired during the second quarter of the current consolidated fiscal period.」

    In addition to the previous additions to the scope of consolidation through silent partnership contributions, the scope was expanded by making 東日本不動産 a consolidated subsidiary through a share acquisition.
  17. FY2018-Q3Changes in the scope of consolidation through an additional silent partnership contribution and the termination of an agreementAnnual report

    「合同会社和田倉インベストメント has been included in the scope of consolidation because the company made a silent partnership contribution during the first quarter of the current consolidated fiscal period. 合同会社天神レジデンス has been included in the scope of consolidation because the company made a silent partnership contribution during the second quarter of the current consolidated fiscal period. 合同会社ジーケーゼロニ has been excluded from the scope of consolidation because its silent partnership agreement ended during the second quarter of the current consolidated fiscal period. Profit or loss for the period up to its exclusion from the scope of consolidation is included in the consolidated financial statements for the third quarter. 合同会社RH-ONE has been included in the scope of consolidation because the company made a silent partnership contribution during the third quarter of the current consolidated fiscal period.」

    合同会社和田倉インベストメント, 合同会社天神レジデンス and RH-ONE were included in the scope of consolidation through silent partnership contributions, while 合同会社ジーケーゼロニ was excluded following the termination of its agreement.
  18. FY2018-Q2Changes in the scope of consolidation through an additional silent partnership contribution and the termination of an agreementAnnual report

    「合同会社和田倉インベストメント has been included in the scope of consolidation because the company made a silent partnership contribution during the first quarter of the current consolidated fiscal period. 合同会社天神レジデンス has been included in the scope of consolidation because the company made a silent partnership contribution during the second quarter of the current consolidated fiscal period. 合同会社ジーケーゼロニ has been excluded from the scope of consolidation because its silent partnership agreement ended during the second quarter of the current consolidated fiscal period.」

    合同会社和田倉インベストメント and 合同会社天神レジデンス were included in the scope of consolidation through silent partnership contributions, while 合同会社ジーケーゼロニ was excluded following the termination of its silent partnership agreement.
  19. FY2018-Q1Addition to the scope of consolidation through a silent partnership contributionAnnual report

    「合同会社和田倉インベストメント has been included in the scope of consolidation because the company made a silent partnership contribution during the cumulative first quarter of the current consolidated fiscal period.」

    合同会社和田倉インベストメント was added to the scope of consolidation through a silent partnership contribution. A subsequent event indicates that 合同会社天神レジデンス is also scheduled to be consolidated from the second quarter through a silent partnership contribution.
  20. FY2017Changes in the scope of consolidation through an additional silent partnership contribution and liquidationAnnual report

    「ファーストブラザーズディベロプメント株式会社 has been included in the scope of consolidation because its materiality increased during the current consolidated fiscal year. 合同会社元住吉レジデンス has been included in the scope of consolidation because a silent partnership contribution was made on 30 August 2017. The liquidation of エフビー企業投資株式会社 was completed on 23 August 2017.」

    The scope of consolidation changed due to the increased materiality of a development subsidiary, the addition of an investment vehicle through a silent partnership contribution and the exclusion of a subsidiary whose liquidation was completed.
  21. FY2017-Q3Changes in the scope of consolidation through an additional silent partnership contribution and liquidationAnnual report

    「合同会社元住吉レジデンス has been included in the scope of consolidation because the company made a silent partnership contribution during the third quarter of the current consolidated fiscal period. エフビー企業投資株式会社 has been excluded from the scope of consolidation because its liquidation was completed during the third quarter of the current consolidated fiscal period. Profit or loss for the period up to its exclusion from the scope of consolidation is included in the consolidated financial statements for the third quarter.」

    合同会社元住吉レジデンス was added to the scope of consolidation through a silent partnership contribution, while エフビー企業投資株式会社, whose liquidation was completed, was excluded from the scope of consolidation.
  22. FY2017-Q2RestatedAnnual report

    「ファーストブラザーズディベロプメント株式会社 has been included in the scope of consolidation because its materiality increased during the first quarter of the current consolidated fiscal period.」

    The inclusion of the development subsidiary in the scope of consolidation due to increased materiality is restated in the business description and notes.
  23. FY2017-Q1Expansion of the scope of consolidation due to increased materialityAnnual report

    「ファーストブラザーズディベロプメント株式会社 has been included in the scope of consolidation because its materiality increased during the cumulative first quarter of the current consolidated fiscal period.」

    In addition to the previous expansion of the scope of consolidation through silent partnership contributions, a development subsidiary was added to the scope because its materiality increased.
  24. FY2016RestatedAnnual report

    「合同会社ジーケーゼロニ has been included in the scope of consolidation because the company made a silent partnership contribution during the current consolidated fiscal year. 合同会社青葉地所 has been excluded from the scope of consolidation because its silent partnership agreement ended during the current consolidated fiscal year. Profit or loss for the period up to its exclusion from the scope of consolidation is included in the consolidated financial statements. 合同会社ライジングプロパティツー and 合同会社中洲地所 have been excluded from equity-method affiliates because their silent partnership agreements ended during the current consolidated fiscal year.」

    The full-year scope includes an additional consolidated entity through a silent partnership contribution, as well as exclusions from the scope of consolidation and equity-method application following the termination of agreements.
  25. FY2016-Q3Reduction in the scope of consolidation and equity-method application following the termination of silent partnership agreementsAnnual report

    「合同会社ジーケーゼロニ has been included in the scope of consolidation because the company made a silent partnership contribution during the cumulative third quarter of the current consolidated fiscal period. 合同会社青葉地所 has been excluded from the scope of consolidation because its silent partnership agreement ended during the cumulative third quarter of the current consolidated fiscal period. Profit or loss for the period up to its exclusion from the scope of consolidation is included in the consolidated financial statements for the third quarter. 合同会社ライジングプロパティツー has been excluded from the equity-method affiliate companies because its silent partnership agreement ended during the cumulative third quarter of the current consolidated fiscal period.」

    Consolidation of 合同会社ジーケーゼロニ continued through a silent partnership contribution, while the termination of the silent partnership agreements resulted in 合同会社青葉地所 being excluded from the scope of consolidation and 合同会社ライジングプロパティツー being excluded from the scope of equity-method application.
  26. FY2016-Q2First statedAnnual report

    「合同会社ジーケーゼロニ has been included in the scope of consolidation because the company made a silent partnership contribution during the cumulative second quarter of the current consolidated fiscal period.」

    The disclosure states that a silent partnership contribution was made and the investee was included in the scope of consolidation.
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Investment projects through silent partnership contributions and expansion of the scope of consolidation | First Brothers Co.,Ltd. (3454) | Komori