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OPTiM (3694) · FactAchieved

Inclusion of Newly Established Subsidiaries and Associates in Consolidation and Equity-Method Accounting

First written in FY2021-Q1. 5 of 10 entries say "Advanced", first in FY2021-Q2. Latest entry: FY2026.

10entries
7years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAdvancedFY2021-Q2 – FY2022-Q3RestatedFY2022AdvancedFY20232020: 220202021: 220212022: 220222023: 120232024: 020242025: 120252026: 22026
Same theme, other companies
Ongoing Expansion of Consolidated Subsidiaries and Equity-Method AffiliatesA theme 35 companies write about · 0 as a headwind · 27 as a tailwind

0 other companies' latest entry also says "Achieved".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 35 companies compared. The sentences above are computed from all 35.
Full recordFilings, disclosures and news, newest first
  1. FY2026AchievedAnnual report

    「As DXGoGo株式会社 completed its liquidation during the current consolidated fiscal year, it has been excluded from the scope of application of the equity method.」

    The liquidation of DXGoGo株式会社 was completed, and it was excluded from the scope of equity-method accounting.
  2. 2026-06-02AchievedGeneral Meetings of Shareholders

    「As DXGoGo株式会社 completed its liquidation during the current consolidated fiscal year, it has been excluded from the scope of application of the equity method.」

    DXGoGoについて、これまでの解散・清算手続きから清算結了・持分法適用範囲からの除外へ進んだ。
  3. FY2026-H1Dissolution procedures for an affiliateAnnual report

    「A resolution was passed to dissolve the affiliate DXGoGo株式会社, and liquidation procedures are under way.」

    The group-company disclosures stated that a resolution had been passed to dissolve the affiliate DXGoGo and that liquidation procedures were under way.
  4. FY2023AdvancedAnnual report

    「The newly established subsidiary 株式会社オプティム・ファーム has been included in the scope of consolidation from the current consolidated fiscal year.」

    The group expanded to include 5 consolidated subsidiaries and 5 equity-method affiliates, including the newly established オプティム・ファーム.
  5. FY2022RestatedAnnual report

    「Beginning in the current consolidated fiscal year, 株式会社ネットリソースマネジメント has been included in the scope of application of the equity method because its shares were newly acquired, making it an affiliate.」

    Through the capital participation in 株式会社ネットリソースマネジメント, the Company has maintained a group structure that includes equity-method affiliates.
  6. FY2022-Q3AdvancedAnnual report

    「Beginning in the third quarter of the current consolidated fiscal year, 株式会社ネットリソースマネジメント has been included in the scope of application of the equity method. As a result, as of 31 December 2021, our group consisted of the Company, 4 subsidiaries and 5 affiliates.」

    From the third quarter, ネットリソースマネジメント was added to the scope of equity-method accounting, bringing the number of affiliates to 5.
  7. FY2022-Q1AdvancedAnnual report

    「Beginning in the first quarter of the current consolidated fiscal year, the newly established DXGoGo株式会社 has been included in the scope of application of the equity method.」

    DXGoGo, a joint venture established with KDDI, was added to the scope of equity-method accounting, bringing the group structure as of 30 June 2021 to 4 subsidiaries and 4 affiliates.
  8. FY2021-Q3AdvancedAnnual report

    「Beginning in the third quarter of the current consolidated fiscal year, the newly established ユラス準備株式会社, whose corporate name was changed to "株式会社ユラスコア" on 20 November 2020, has been included in the scope of consolidation, while 株式会社NTT e-Drone Technology has been included in the scope of application of the equity method.」

    From the third quarter, ユラスコア was added to the scope of consolidation and NTT e-Drone Technology to the scope of equity-method accounting, expanding the group to 4 subsidiaries and 3 affiliates.
  9. FY2021-Q2AdvancedAnnual report

    「Beginning in the second quarter of the current consolidated fiscal year, the newly established デジタルトランスフォーメーション投資事業有限責任組合第1号 has been included in the scope of application of the equity method.」

    From the second quarter of the consolidated fiscal year, DX投資事業有限責任組合第1号, established with 佐賀銀行 and others, was added to the scope of equity-method accounting.
  10. FY2021-Q1First statedAnnual report

    「Beginning in the first quarter of the current consolidated fiscal year, the newly established 株式会社ランドログマーケティング and オプティム・バンクテクノロジーズ株式会社 have been included in the scope of consolidation. Beginning in the first quarter of the current consolidated fiscal year, the newly established ディピューラメディカルソリューションズ株式会社 has been included in the scope of application of the equity method. As a result, as of 30 June 2020, our group consisted of the Company, 3 subsidiaries and 1 affiliate.」

    The newly established ランドログマーケティング and オプティム・バンクテクノロジーズ were added to the scope of consolidation, while ディピューラメディカルソリューションズ was added to the scope of equity-method accounting, expanding the group structure.
Moved together

"Expansion of the product lineup from MDM to EMM" moved the same way as this thread, in the same document, in 6 of its 10 moves.

655543★123456
  1. ★This thread
  2. 1Expansion of the product lineup from MDM to EMM6×
  3. 2Rollout of Industry-Specific Services, Including Education ICT and Medical ICT5×
  4. 3Development of agricultural IT and smart farming services5×
  5. 4Subscription-based monetization of new AI, IoT and robotics services5×
  6. 5Expansion of domestic market share and sales infrastructure for IoT platform services4×
  7. 6Simplifying 3D surveying with OPTiM Geo Scan3×

★ 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.

When this could move next
No upcoming earnings preview for OPTiM yet. It last moved in the General Meetings of Shareholders of 2026-06-02: "Achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Inclusion of Newly Established Subsidiaries and Associates in Consolidation and Equity-Method Accounting | OPTiM CORPORATION (3694) | Komori