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Stella Chemifa (4109) · FactAdvanced

Commencement of equity-method accounting for 衢州北斗星化学新材料有限公司

First written in FY2018-Q1. 4 of 6 entries say "Restated". Latest entry: FY2022-Q2.

6entries
5years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY20212017: 220172018: 120182019: 020192020: 120202021: 22021
Same theme, other companies
Addition of an Associate to the Equity Method Due to Increased MaterialityA theme 52 companies write about · 1 as a headwind · 7 as a tailwind

The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.

10 other companies' latest entry also says "Advanced".

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 52 companies compared. The sentences above are computed from all 52.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q2AdvancedAnnual report

    「Acquisitions of investment securities included a capital increase by 衢州北斗星化学新材料有限公司, an affiliated company of the Company.」

    The Company carried out a capital increase in 衢州北斗星化学新材料有限公司, an equity-method investee, and recognized ¥518 million as an acquisition of investment securities.
  2. FY2021RestatedAnnual report

    「Number of associates accounted for under the equity method 2 companies The companies are FECT CO., LTD. and 衢州北斗星化学新材料有限公司.」

    The Company continues to account for FECT CO., LTD. and 衢州北斗星化学新材料有限公司, 2 companies in total, under the equity method.
  3. FY2020RestatedAnnual report

    「Number of associates accounted for under the equity method: 2. The companies are FECT CO., LTD. and 衢州北斗星化学新材料有限公司.」

    The Company continues to account for 2 associates, including 衢州北斗星化学新材料有限公司, under the equity method.
  4. FY2018-Q3RestatedAnnual report

    「衢州北斗星化学新材料有限公司, which was an associate not accounted for under the equity method in the previous consolidated fiscal year, has been included in the scope of equity-method accounting from the first quarter of the current consolidated accounting period because its significance increased.」

    It continues to state that the company has been included in the scope of equity-method accounting from the first quarter because its significance increased.
  5. FY2018-Q2RestatedAnnual report

    「衢州北斗星化学新材料有限公司, which was an associate not accounted for under the equity method in the previous consolidated fiscal year, has been included in the scope of equity-method accounting from the first quarter of the current consolidated accounting period because its significance increased.」

    It continues to state that the company has been included in the scope of equity-method accounting from the first quarter because its significance increased.
  6. FY2018-Q1First statedAnnual report

    「衢州北斗星化学新材料有限公司, which was an associate not accounted for under the equity method in the previous consolidated fiscal year, has been included in the scope of equity-method accounting from the first quarter of the current consolidated accounting period because its significance increased.」

    An associate that had not previously been accounted for under the equity method has been included in the scope of equity-method accounting from the first quarter of the current consolidated accounting period because its significance increased.
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Commencement of equity-method accounting for 衢州北斗星化学新材料有限公司 | STELLA CHEMIFA CORPORATION (4109) | Komori