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TerraSky (3915) · InitiativeRestated

Business Expansion Through Investment in and Consolidation of クラウディアジャパン

First written in FY2017-Q1. 2 of 7 entries say "Advanced", first in FY2017-Q2. Latest entry: FY2019-Q3.

7entries
4years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAdvancedFY2017-Q2 – FY2017-Q32016: 220162017: 120172018: 320182019: 1
Same theme, other companies
Expanding the Business and Earnings Base through M&A and SubsidiarizationA theme 74 companies write about · 0 as a headwind · 87 as a tailwind

11 other companies' latest entry also says "Restated".

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 74 companies compared. The sentences above are computed from all 74.
Full recordFilings, disclosures and news, newest first
  1. FY2019-Q3RestatedAnnual report

    「Pursuant to this agreement, the Company absorbed and merged クラウディアジャパン株式会社 effective 1 September 2018.」

    The absorption-type merger of クラウディアジャパン is reiterated as a change in the business description and scope of consolidation.
  2. FY2019-Q2AchievedAnnual report

    「Pursuant to this agreement, the Company absorbed and merged クラウディアジャパン株式会社 effective 1 September 2018.」

    The absorption-type merger of クラウディアジャパン, for which the resolution and execution of the agreement had been reported in the previous quarter, was completed effective 1 September 2018. The objectives were to streamline group management and accelerate decision-making.
  3. FY2019-Q1ReframedAnnual report

    「At a meeting of its board of directors held on 5 July 2018, the Company resolved to absorb and merge its wholly owned subsidiary クラウディアジャパン株式会社 and entered into a merger agreement on the same date.」

    The plan has changed from operating クラウディアジャパン as an independent subsidiary to streamlining management and accelerating decision-making through the planned absorption-type merger on 1 September 2018.
  4. FY2018WorsenedAnnual report

    「Goodwill attributable to consolidated subsidiary クラウディアジャパン株式会社 was fully recognized as an impairment loss, amounting to ¥40.681 million, because the earnings initially anticipated could no longer be expected.」

    As the originally anticipated earnings from クラウディアジャパン could no longer be expected, the entire unamortized goodwill balance of ¥40.681 million was recognized as an impairment loss.
  5. FY2017-Q3AdvancedAnnual report

    「In addition, following the acquisition of shares in クラウディアジャパン株式会社 dated 27 April 2016, the company was included in the scope of consolidation from the second quarter of the current consolidated fiscal year. Since 30 June 2016 was designated as the deemed acquisition date, only the balance sheet was consolidated for the second quarter of the current consolidated fiscal year, while the income statement was consolidated from the third quarter of the current consolidated fiscal year.」

    Following consolidation of only the balance sheet in the previous quarter, the income statement was also consolidated from the third quarter of the current consolidated fiscal year.
  6. FY2017-Q2AdvancedAnnual report

    「Following the acquisition of shares in クラウディアジャパン株式会社 dated 27 April 2016, the company was included in the scope of consolidation from the second quarter of the current consolidated fiscal year. Since 30 June 2016 was designated as the deemed acquisition date, only the balance sheet was consolidated for the second quarter of the current consolidated fiscal year.」

    Following the acquisition of 67% of クラウディアジャパン, it was included in the scope of consolidation from the current quarter. The income statement had not yet been consolidated because of the deemed acquisition date.
  7. FY2017-Q1First statedAnnual report

    「On 27 April, we invested in クラウディアジャパン株式会社 (head office: Fukuoka, Fukuoka Prefecture) and acquired 67% of its shares. Through this investment and partnership, we will provide advanced cloud solutions to companies in regional cities and small and medium-sized enterprises that had not previously been covered by our cloud integration operations.」

    Acquired 67% on 27 April. The main reasons for the business combination were stated to be the use of クラウディアジャパン's sales capabilities and consulting skills.
Moved together

"Positioning: Aiming to become a leading cloud company" moved the same way as this thread, in the same document, in 2 of its 7 moves.

222★123
  1. ★This thread
  2. 1Positioning: Aiming to become a leading cloud company2×
  3. 2Launch of the next-generation groupware platform mitoco2×
  4. 3Potential Share Dilution from Stock Option Exercise2×

★ 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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Business Expansion Through Investment in and Consolidation of クラウディアジャパン | TerraSky Co.,Ltd (3915) | Komori