Transition to Consolidated Reporting Following the Establishment of G-gen
First written in FY2022-Q2. 5 of 15 entries say "Reframed", first in FY2023-Q2. Latest entry: 2026-10-23.
38 other companies' latest entry also says "Advanced".
- 2026-10-23AdvancedM&A and Subsidiary Changes
「今回、G-gen 株式の 33.4％を保有する Newberry Global Japan 合同会社より同社保有株式の全量を追加取得し、G-gen を当社の完全子会社といたします。」
G-genの所有割合を66.6％から100.0％へ引き上げ、完全子会社化を決議している。既存の連結グループ構造をさらに進める具体的な変化である。 - FY2027-H1AdvancedAnnual report
「From the current interim consolidated accounting period, the newly invested Ragate Co., Ltd. has been included within the scope of application of the equity method.」
The scope of equity-method affiliates has been expanded through a new investment in Ragate Co., Ltd., in terms of the structure of the consolidated group. - FY2026-H1ReframedAnnual report
「As Serverworks Smart Operations Co., Ltd. was newly established as a wholly owned subsidiary from the current interim consolidated accounting period, it has been included in the scope of consolidation. During the current interim consolidated accounting period, all shares of Sky365 Co., Ltd., formerly an equity-method affiliate, were transferred, and the company was therefore excluded from the scope of the equity method.」
SOP was newly added to the consolidated group, while Sky365 was excluded from the scope of the equity method following the transfer of all its shares, reorganizing the group structure. - FY2025AdvancedAnnual report
「Our consolidated subsidiary G-gen Co., Ltd. ceased to exist following an absorption-type merger in which our other consolidated subsidiary Topgate Co., Ltd. was the surviving company and has therefore been excluded from the scope of consolidation. Following the merger, Topgate Co., Ltd. changed its trade name to G-gen Co., Ltd. and continues to operate.」
The full-year report confirms that the names and structure of the consolidated subsidiaries were reorganized through the merger of G-gen and Topgate. In addition, our voting rights ratio rose to 66.6% following the acquisition of additional G-gen shares. - FY2025-H1ReframedAnnual report
「Beginning with the current interim consolidated accounting period, G-gen, formerly our consolidated subsidiary, was excluded from the scope of consolidation because it ceased to exist through an absorption-type merger in which Topgate, also our consolidated subsidiary, was the surviving company. Following the absorption-type merger, Topgate changed its corporate name to G-gen and continues to operate. Beginning with the current interim consolidated accounting period, Persol & Serverworks Co., Ltd. and FUJIFILM Cloud Co., Ltd., in which we newly invested, have been included within the scope of equity-method accounting.」
Following the merger of G-gen and Topgate, the surviving company changed its trade name to G-gen, and the structure of the consolidated group is being reorganized. In addition, Persol & Serverworks Co., Ltd. and FUJIFILM Cloud Co., Ltd. have been added as equity-method affiliates. - FY2025-Q1ReframedAnnual report
「As the second stage, on 1 July 2024, 株式会社トップゲート and 株式会社G-gen, whose equity ratios had become equal, merged. 株式会社トップゲート, the surviving company after the merger, is now 50%-owned by the company and 50%-owned by ベスピン・グローバル・ジャパン合同会社.」
The structure of the consolidated group initially centered on G-gen was reorganized through the merger of Topgate and G-gen, changing to a structure in which our company and Bespin Global Japan each hold 50% of the post-merger company. - FY2024ReframedAnnual report
「Because this merger was between consolidated subsidiaries, its impact on our consolidated results is immaterial.」
Following the expansion of the consolidated group through G-gen's establishment, Topgate becoming a wholly owned subsidiary and the establishment of SX Innovation Partners, a plan was presented to reorganize the group by integrating G-gen and Topgate into a structure in which our company and Bespin Global Japan would each hold 50%. - FY2024-Q3Nine-month consolidation periodAnnual report
「Following this change in the fiscal year-end, the consolidated results for the 9-month period from 1 March 2023 to 30 November 2023 are included in the cumulative third-quarter consolidated accounting period.」
The company confirmed that, following Topgate's change in fiscal year-end, the cumulative third-quarter period included the 9-month period from March through November 2023 in the scope of consolidation. - FY2024-Q2Six-month consolidation periodAnnual report
「Following this change in the fiscal year-end, the consolidated results for the six-month period from 1 March 2023 to 31 August 2023 are included in the cumulative second-quarter consolidated accounting period.」
The company confirmed that, following Topgate's change in fiscal year-end, the cumulative second-quarter period included the 6-month period from March through August 2023 in the scope of consolidation. - FY2024-Q1Change in Subsidiary Fiscal Year-EndAnnual report
「Previously, the financial statements as of 31 December were used for Topgate, one of the consolidated subsidiaries whose fiscal year-end was 31 December, and necessary consolidation adjustments were made for material transactions occurring between that date and the consolidated fiscal year-end. Following Topgate's change of fiscal year-end to the end of February, the consolidated results for the first quarter of the current fiscal year include profit or loss for the 2-month period from 1 January 2023 to 28 February 2023, with the adjustment recorded in retained earnings.」
Topgate, a consolidated subsidiary, changed its fiscal year-end from 31 December to the end of February. Accordingly, in the first quarter of the current fiscal year, profit or loss for the 2-month period from January through February 2023 was consolidated through an adjustment to retained earnings. - FY2023RestatedAnnual report
「During the current consolidated fiscal year, Topgate was included in the scope of consolidation because it became a wholly owned subsidiary through the acquisition of its shares. In addition, SX Innovation Partners was included in the scope of consolidation because it was newly established.」
The full-year report reconfirmed the expansion of the consolidated group, initially centered on G-gen, to include Topgate and SX Innovation Partners. - FY2023-Q3AdvancedAnnual report
「During the third quarter of the fiscal year, the company newly established 株式会社SXイノベーション・パートナーズ and made it a consolidated subsidiary.」
Following G-gen's establishment and Topgate's conversion into a wholly owned subsidiary, SX Innovation Partners was newly established as a consolidated subsidiary, expanding the scope of the consolidated group. - FY2023-Q2ReframedAnnual report
「Because Topgate became a wholly owned subsidiary through the acquisition of its shares during the second quarter of the current consolidated fiscal year, it has newly been included in the scope of consolidation.」
In addition to the transition to consolidated accounting following G-gen's establishment, the scope of consolidation was further expanded when Topgate became a wholly owned subsidiary. The acquisition date was 30 June 2022, and only Topgate's balance sheet was consolidated in the current quarter. - FY2022RestatedAnnual report
「As G-gen was newly established during the current consolidated fiscal year, it has been included in the scope of consolidation.」
The transition to consolidated accounting following G-gen's establishment was reconfirmed in the full-year consolidated financial statements. - FY2022-Q2First statedAnnual report
「Following the establishment of G-gen, which operates Google Cloud services and was announced on 14 July 2021, we transitioned from non-consolidated to consolidated accounting beginning with the second quarter of the fiscal year ending February 2022.」
Following G-gen's establishment, the company transitioned to consolidated accounting from the second quarter. A reporting structure was initiated for a consolidated group comprising G-gen as a consolidated subsidiary and Sky365 Co., Ltd. as an equity-method affiliate.