Exclusion of an Immaterial Subsidiary from Consolidation and Transition to Non-Consolidated Financial Statements
First written in FY2021-Q1. 4 of 6 entries say "Reframed", first in FY2025-H1. Latest entry: 2026-08-14.
Axel Mark moved to the "Worse" side of this theme in 2025.
The whole theme swung hardest in 2025: 2 of 24 companies on the "Worse" side.
2 other companies' latest entry also says "Reframed".
- FY2025ReframedAnnual report
「アクセルメディカ株式会社, which was a non-consolidated subsidiary in the previous fiscal year, has been included in the scope of consolidation from the current consolidated fiscal year because its materiality increased.」
Following the transition to non-consolidated reporting, the company returned to a consolidated reporting framework with crafty, スパイラルセンス社 and アクセルメディカ社 as consolidated subsidiaries. - FY2025-H1ReframedAnnual report
「Because our group has prepared interim consolidated financial statements from the current interim consolidated accounting period, comparative information has not been presented.」
Following the transition to non-consolidated reporting after 2021, the reporting framework was reorganized, with the company returning to the preparation of interim consolidated financial statements from the current interim consolidated accounting period against the backdrop of the consolidation of crafty and other developments. - FY2021AchievedAnnual report
「Because the company has not prepared consolidated financial statements since the 29th fiscal year, it has not presented trends in major management indicators and other information for the 29th consolidated fiscal year.」
The company liquidated its former consolidated subsidiary アクセルゲームエンターテインメント株式会社 on 30 June 2021, and the transition to non-consolidated reporting was in effect throughout the fiscal year. - FY2021-Q1First statedAnnual report
「From the cumulative first quarter, the company determined that アクセルゲームエンターテインメント株式会社, formerly a consolidated subsidiary, was immaterial and excluded it from the scope of consolidation. As a result, because the company no longer had any consolidated subsidiaries, it transitioned to non-consolidated reporting from the first quarter of the fiscal year ending September 2021 and did not present year-on-year comparisons.」
The company excluded アクセルゲームエンターテインメント株式会社 from the scope of consolidation as immaterial and transitioned to non-consolidated reporting from the first quarter of the fiscal year ending September 2021.