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Hodogaya Chemical (4112) · FactRestated

Addition to the Scope of Consolidation of REXCEL CO.,LTD.

First written in FY2024-Q1. 3 of 5 entries say "Restated". Latest entry: FY2026.

5entries
4years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY2024-Q3AchievedFY2026-H12023: 220232024: 120242025: 120252026: 12026
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  1. FY2026RestatedAnnual report

    「As REXCEL CO.,LTD., formerly a consolidated subsidiary of the Company, ceased to exist following an absorption-type merger in which SFC CO.,LTD., a consolidated subsidiary, was the surviving company, it has been excluded from the scope of consolidation.」

    The exclusion of REXCEL from the scope of consolidation and its absorption-type merger into SFC were also confirmed in the full-year consolidated accounting treatment.
  2. FY2026-H1AchievedAnnual report

    「As REXCEL CO.,LTD., formerly a consolidated subsidiary of the Company, ceased to exist following an absorption-type merger in which SFC CO.,LTD., also a consolidated subsidiary, was the surviving company, it has been excluded from the scope of consolidation from the current interim consolidated accounting period.」

    REXCEL CO.,LTD. ceased to exist following its absorption-type merger with SFC CO.,LTD. and was excluded from the scope of consolidation from the current interim consolidated accounting period.
  3. FY2024-Q3RestatedAnnual report

    「As REXCEL CO.,LTD. became more material from the first-quarter consolidated accounting period, it has been included in the scope of consolidation.」

    The inclusion of REXCEL CO.,LTD. in the scope of consolidation from the first quarter was reconfirmed in the third-quarter report.
  4. FY2024-Q2RestatedAnnual report

    「As REXCEL CO.,LTD. became more material from the first-quarter consolidated accounting period, it has been included in the scope of consolidation.」

    The inclusion of REXCEL CO.,LTD. in the scope of consolidation from the first quarter was reconfirmed in the description of the business.
  5. FY2024-Q1First statedAnnual report

    「As REXCEL CO.,LTD. became more material during the first quarter consolidated cumulative period, it has been included in the scope of consolidation.」

    REXCEL CO.,LTD. was added to the scope of consolidation from the first-quarter consolidated accounting period from 1 April to 30 June 2023 because it had become more material. As a result, cash and cash equivalents increased by ¥1,280 million.
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Hodogaya Chemical's next results are scheduled for 2026-11-11. Read the earnings preview
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Addition to the Scope of Consolidation of REXCEL CO.,LTD. | Hodogaya Chemical Co.,Ltd. (4112) | Komori