Strengthening the Software Verification Framework Through the Acquisition of All Shares in 日の出ソフト株式会社
First written in FY2023-Q1. 3 of 6 entries say "Advanced", first in FY2023-Q3. Latest entry: FY2025-H1.
1 other company's latest entry also says "Restated".
- FY2025-H1RestatedAnnual report
「In addition, the subsidiary 株式会社bubo is a software testing consulting firm that is shifting toward high-value-added support, and its revenue scale is expanding.」
The company continues to disclose 株式会社bubo's shift toward high-value-added software testing support and the expansion of its revenue scale. - FY2024AdvancedAnnual report
「In addition, the subsidiary 株式会社bubo is a software testing consulting firm that is shifting toward high-value-added support, and its revenue scale is expanding.」
Following the conversion of 日の出ソフト株式会社 into a subsidiary, the company continues to disclose 株式会社bubo's shift toward high-value-added software testing support and the expansion of its revenue scale. - FY2023AdvancedAnnual report
「In addition, all shares of 日の出ソフト株式会社, now 株式会社ｂｕｂｏ, were acquired on 28 March 2023, making it a subsidiary. For the second quarter, only its balance sheet was consolidated, while its income statement has been consolidated from the third quarter.」
Following the acquisition of all shares of 日の出ソフト株式会社 and its conversion into a subsidiary, the income statement was also consolidated from the third quarter, progressing to the stage of incorporating the company into full-year consolidated results. Acquisition-related costs of ¥28.478 million and goodwill amortization of ¥14.316 million related to the M&A were also recorded. - FY2023-Q3AdvancedAnnual report
「In addition, all shares of 日の出ソフト株式会社 were acquired on 28 March 2023, making it a subsidiary. For the second quarter, only its balance sheet was consolidated, while its income statement has been consolidated from the third quarter.」
Following the acquisition of all shares of 日の出ソフト株式会社 and its conversion into a subsidiary, the consolidation progressed from including only its balance sheet in the second quarter to also including its income statement from the third quarter. Acquisition-related costs of ¥28.478 million and goodwill amortization of ¥7.158 million related to the M&A were also recorded. - FY2023-Q2RestatedAnnual report
「As the Group, comprising the company and its affiliates, began preparing quarterly consolidated financial statements from the current second quarter, no comparative analysis has been performed against the cumulative consolidated results for the same quarter of the previous year or the previous consolidated fiscal year.」
Following the acquisition of all shares of 日の出ソフト株式会社 and its conversion into a subsidiary, consolidated financial statements have been prepared including the company as a consolidated subsidiary from the current second quarter. The deemed acquisition date was 30 April 2023; for the current quarter, only its balance sheet was consolidated, and its results were not included in the income statement. - FY2023-Q1First statedAnnual report
「Based on the resolution, the procedures for acquiring the shares were completed on 28 March 2023. The transaction involved the acquisition of all shares of 日の出ソフト社 and its inclusion in the Group as a subsidiary, with the aim of strengthening the structure for carrying out the software testing operations that the company is focusing on this fiscal year and further expanding the scale of its business by leveraging 日の出ソフト社's advanced technical capabilities, which combine quality and efficiency. Voting rights acquired on the business combination date: 100%」
All shares of 日の出ソフト株式会社, which provides outsourced software testing, engineer dispatch and consulting services, were acquired on 28 March 2023, making it a subsidiary. The purposes were to strengthen the software testing structure, secure stable resources, enhance the Group's brand strength and expand the scale of the business.