Expansion of the scope of consolidation and equity-method accounting following a review of Group management
First written in FY2018-Q1. 5 of 11 entries say "Advanced", first in FY2019-Q3. Latest entry: FY2025.
Ibiden moved to the "Worse" side of this theme in 2025.
0 other companies' latest entry also says "Reframed".
- FY2025ReframedAnnual report
「In addition, during the consolidated fiscal year, the consolidated subsidiaries サン工機㈱ and アイビーテクノ㈱ were excluded from the scope of consolidation following completion of their liquidations.」
Against the previous trend of expanding and reorganising the scope of consolidation, サン工機 and アイビーテクノ were excluded following completion of their liquidations. For equity-method affiliates, all equity interests in いぶきバイオマス発電合同会社 were also transferred. - FY2024-Q3AdvancedAnnual report
「During the 3 months ended 31 December, Ibiden Graphite Co., Ltd., formerly a consolidated subsidiary, ceased to exist following an absorption-type merger in which the Company was the surviving company and was therefore excluded from the scope of consolidation.」
イビデングラファイト株式会社 was dissolved through an absorption-type merger in which we were the surviving company and was excluded from the scope of consolidation. - FY2024-Q1AchievedAnnual report
「At a meeting of the Board of Directors held on 16 December 2022, the Company resolved to transfer all shares in its consolidated subsidiary 揖斐電電子（北京）有限公司 to Guangzhou Xing Sen Investment Co., Ltd. and completed the transfer on 20 June 2023. Accordingly, 揖斐電電子（北京）有限公司 was excluded from the Company’s scope of consolidation.」
The transfer of all shares in 揖斐電電子（北京）有限公司, for which the resolution and share transfer agreement had been completed in the previous fiscal year, was completed on 20 June 2023, and the company was excluded from the scope of consolidation. - FY2023AdvancedAnnual report
「At a meeting of the Board of Directors held on 16 December 2022, the Company resolved to transfer all shares in its consolidated subsidiary 揖斐電電子（北京）有限公司 to Guangzhou Xing Sen Investment Co., Ltd. and entered into a share transfer agreement with the company.」
The transfer of all shares in 揖斐電電子（北京）有限公司 had progressed through the Board resolution and execution of the share transfer agreement. Completion of the transfer was scheduled after approval by the regulatory authorities and other relevant bodies. - FY2023-Q3ReframedAnnual report
「Following this share transfer, 揖斐電電子（北京）有限公司 will be excluded from the Company’s consolidated subsidiaries.」
In addition to the previous expansion of the scope of consolidation and equity-method accounting, the resolution to transfer all shares in 揖斐電電子（北京）有限公司 indicated a review aimed at reducing the scope of consolidation. Completion of the transfer was expected during fiscal 2022, subject to approval by the relevant authorities. - FY2021-Q3AdvancedAnnual report
「During the 3 months ended 31 December, L.G. Graphite Srl was included in the scope of consolidation following the acquisition of its shares. In addition, Ibiken Wood Tech Co., Ltd., a consolidated subsidiary, was excluded from the scope of consolidation because it was absorbed by Ibiken Co., Ltd., another consolidated subsidiary.」
The Company made L.G. Graphite Srl a subsidiary through the acquisition of its shares, expanding the scope of consolidation. At the same time, 2 subsidiaries were excluded from the scope of consolidation following an absorption-type merger. - FY2021-Q2AdvancedAnnual report
「During the 3 months ended 30 September, Ibiden Fine Ceramic Suzhou Co., Ltd. was newly established and included in the scope of consolidation. In addition, Ibuki Biomass Power Generation GK was included in the scope of equity-method accounting following the acquisition of its shares.」
Ibiden Fine Ceramic Suzhou Co., Ltd. was added to the scope of consolidation following its establishment, while Ibuki Biomass Power Generation GK became subject to equity-method accounting following the acquisition of its shares. - FY2019-Q3AdvancedAnnual report
「During the 3 months ended 31 December, newly established Ibiden Oasis Co., Ltd. and Seram Regerenschaftsverwaltung Co., Ltd., which became a subsidiary following the additional acquisition of shares, were included in the scope of consolidation.」
The scope of consolidation expanded following the establishment of Ibiden Oasis Co., Ltd. and the additional acquisition of shares in Seram Regerenschaftsverwaltung Co., Ltd. - FY2018-Q3RestatedAnnual report
「San Koki Co., Ltd., Ibiden Jusetu Co., Ltd., Ecostock Co., Ltd., and Ibiden Philippines Land Holdings Co., Ltd., which were unconsolidated subsidiaries in the previous consolidated fiscal year, have been included in the scope of consolidation from the three months ended 30 June. Chubu Godo Acetylene Co., Ltd. and Ibuki Hydropower Generation Co., Ltd. have been included in the scope of equity-method accounting from the three months ended 30 June. This was mainly due to a review of the scope of consolidation and the scope of equity-method accounting from the perspective of Group management.」
The Company reaffirmed in its third-quarter report the review of the scope of consolidation and equity-method accounting from the perspective of Group management. - FY2018-Q2RestatedAnnual report
「San Koki Co., Ltd., Ibiden Jusetu Co., Ltd., Ecostock Co., Ltd., and Ibiden Philippines Land Holdings Co., Ltd., which were unconsolidated subsidiaries in the previous consolidated fiscal year, have been included in the scope of consolidation from the three months ended 30 June. Chubu Godo Acetylene Co., Ltd. and Ibuki Hydropower Generation Co., Ltd. have been included in the scope of equity-method accounting from the three months ended 30 June. This was mainly due to a review of the scope of consolidation and the scope of equity-method accounting from the perspective of Group management.」
The Company reaffirmed in its second-quarter report the review of the scope of consolidation and equity-method accounting from the perspective of Group management. - FY2018-Q1First statedAnnual report
「San Koki Co., Ltd., Ibiden Jusetu Co., Ltd., Ecostock Co., Ltd., and Ibiden Philippines Land Holdings Co., Ltd., which were unconsolidated subsidiaries in the previous consolidated fiscal year, have been included in the scope of consolidation from the three months ended 30 June. Chubu Godo Acetylene Co., Ltd. and Ibuki Hydropower Generation Co., Ltd. have been included in the scope of equity-method accounting from the three months ended 30 June. This was mainly due to a review of the scope of consolidation and the scope of equity-method accounting from the perspective of Group management.」
From the perspective of Group management, the Company reviewed the scope of consolidation and equity-method accounting, adding 4 unconsolidated subsidiaries to the scope of consolidation and 2 affiliates to the scope of equity-method accounting.