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Sun A.Kaken (4234) · FactFirst stated

Bringing 株式会社ネスコ within the Scope of Equity-Method Accounting

First written in FY2026-H1. . Latest entry: FY2026-H1.

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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.

7 other companies' latest entry also says "First stated".

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.
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  1. FY2026-H1First statedAnnual report

    「From the current interim consolidated accounting period, 株式会社ネスコ, an associate of the Company, has been included within the scope of equity-method accounting because it has become more material.」

    Because 株式会社ネスコ had become more material, it was included within the scope of equity-method accounting from the current interim consolidated accounting period.
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Bringing 株式会社ネスコ within the Scope of Equity-Method Accounting | Sun A.Kaken Company,Limited (4234) | Komori