Beginning Preparation of Consolidated Financial Statements Following the Acquisition of Subsidiaries
First written in FY2021-Q1. 12 of 23 entries say "Advanced", first in FY2021-Q2. Latest entry: 2026-10-06.
11 other companies' latest entry also says "Reframed".
- FY2026-H1AdvancedAnnual report
「Link-U Products Co., Ltd. was established in August 2025 and made a consolidated subsidiary. As a result, as of 31 January 2026, the Group comprised the Company, 8 consolidated subsidiaries and 2 affiliates.」
Link-U Products was newly established and made a consolidated subsidiary. The Group comprised 8 consolidated subsidiaries and 2 affiliates as of 31 January 2026. - FY2025AdvancedAnnual report
「As a result, the Group's voting rights in Romanz Co., Ltd. increased from 40.0% to 100.0%." As a result, the Group's voting interest in ビューン Co., Ltd. increased from 66.0% to 100.0%.」
Following the additional acquisitions of Romanz and ビューン, the voting interest in each company reached 100%. Meanwhile, リベラルマーケティング and certain other companies were removed from the scope of consolidation. - FY2024AdvancedAnnual report
「From the current fiscal year, Link-U Technologies Co., Ltd. and Link-U Marketing Co., Ltd. have been included in the scope of consolidation following their establishment and the acquisition of their shares. In addition, Romanz Co., Ltd. and ビューン Co., Ltd. have been included in the scope of consolidation following the newly acquired shares.」
Link-U Technologies, Link-U Marketing, Romanz and ビューン were included in the scope of consolidation, bringing the number of consolidated subsidiaries to 8. - FY2024-Q3AdvancedAnnual report
「株式会社Link-U Marketing was established in March 2024 and made a consolidated subsidiary. 株式会社Romanz was made a consolidated subsidiary through the acquisition of its shares in March 2024. As a result, as of 30 April 2024, our group consisted of the company, 7 consolidated subsidiaries and 5 affiliates.」
The number of consolidated subsidiaries increased following the establishment of Link-U Marketing and the acquisition of shares in Romanz, resulting in a structure comprising 7 consolidated subsidiaries and 5 affiliates. - FY2024-Q2AdvancedAnnual report
「株式会社Link-U Technologies was established on 15 December 2023 and made a consolidated subsidiary.」
株式会社Link-U Technologies was newly established and included in the scope of consolidation from the current second quarter. There are now 5 consolidated subsidiaries and 5 affiliates. - FY2023RestatedAnnual report
「From the current consolidated fiscal year, 株式会社Brightech, formerly an equity-method affiliate, and its wholly owned subsidiary, バリューコンサルティング株式会社, became subsidiaries under the substantive control criterion and have been included in the scope of consolidation.」
The scope of consolidation continues to include 4 companies, including Brightech and バリューコンサルティング. - FY2023-Q3RestatedAnnual report
「On 14 September 2022, 株式会社Brightech changed from an equity-method affiliate to a consolidated subsidiary under the substantive control criterion. The deemed acquisition date was 1 August 2022, and its income statement has been consolidated from the first quarter of the current tenth fiscal year.」
Brightech and its wholly owned subsidiary, バリューコンサルティング株式会社, continue to be included in the scope of consolidation. As of 30 April 2023, the group consisted of 4 consolidated subsidiaries and 4 affiliates. - FY2023-Q2RestatedAnnual report
「On 14 September 2022, 株式会社Brightech changed from an equity-method affiliate to a consolidated subsidiary under the substantive control criterion. The deemed acquisition date was 1 August 2022, and its income statement has been consolidated from the first quarter of the current tenth fiscal year.」
Brightech and its wholly owned subsidiary, バリューコンサルティング株式会社, continue to be included in the scope of consolidation. - FY2023-Q1AdvancedAnnual report
「On 14 September 2022, 株式会社Brightech changed from an equity-method affiliate to a consolidated subsidiary under the substantive control criterion. The deemed acquisition date was 1 August 2022, and its income statement has been consolidated from the first quarter of the current tenth fiscal year.」
Brightech changed from an equity-method affiliate to a consolidated subsidiary, and its income statement began to be consolidated from the current first quarter. Its wholly owned subsidiary, バリューコンサルティング株式会社, is also included in the scope of consolidation. - FY2022AdvancedAnnual report
「Brightech will change from an equity-method affiliate to a consolidated subsidiary as of 1 August 2022.」
Discloses that, following a post-results change in officers, 株式会社Brightech will change from an equity-method affiliate to a consolidated subsidiary as of 1 August 2022. - FY2022-Q3AdvancedAnnual report
「On 23 February 2022, 株式会社コンパス changed from an equity-method affiliate to a consolidated subsidiary under the substantive control criterion. The deemed acquisition date was 1 February 2022, and its income statement has been consolidated from the third quarter of the ninth fiscal year.」
Following the consolidation of コンパス as a subsidiary, its income statement began to be consolidated from the third quarter of the ninth fiscal year, expanding the scope of consolidation. - FY2022-Q1RestatedAnnual report
「On 30 September 2020, we acquired shares in リベラルマーケティング株式会社 and made it a consolidated subsidiary. Since the acquisition took place at the end of the first quarter of the eighth fiscal year, its income statement has been consolidated from the second quarter of the eighth fiscal year.」
The preparation of consolidated financial statements and consolidation of the income statement following the consolidation of リベラルマーケティング株式会社 as a subsidiary continue to be the basis of this quarterly report. - FY2021RestatedAnnual report
「The current consolidated fiscal year, from 1 August 2020 to 31 July 2021, is the first year in which consolidated financial statements have been prepared. Accordingly, no comparison with the previous consolidated fiscal year is provided for the consolidated balance sheet, consolidated income statement, consolidated statement of comprehensive income, consolidated statement of changes in shareholders' equity and consolidated statement of cash flows presented below.」
The preparation of consolidated financial statements following the consolidation of リベラルマーケティング as a subsidiary continued in the full-year disclosure. - FY2021-Q3RestatedAnnual report
「Because we acquired shares in リベラルマーケティング株式会社 and made it a consolidated subsidiary, we began preparing quarterly consolidated financial statements from the current first quarter. Accordingly, key management indicators and other information for the cumulative third quarter, third quarter and previous consolidated fiscal year are not presented.」
Following the consolidation of リベラルマーケティング株式会社 as a subsidiary, consolidated disclosures without comparative information have continued. - FY2021-Q2AdvancedAnnual report
「Since the acquisition of the company's shares took place at the end of the current first quarter, its income statement has been consolidated from the current second quarter.」
Following the consolidation of リベラルマーケティング株式会社 as a subsidiary, its income statement has been included in the consolidated results from the second quarter. - FY2021-Q1First statedAnnual report
「Our group made リベラルマーケティング株式会社 a consolidated subsidiary using the end of the first quarter of the fiscal year ending July 2021 as the deemed acquisition date, and began preparing quarterly consolidated financial statements from the current first quarter.」
For the first time, it describes the accounting and disclosure structural change under which quarterly consolidated financial statements began to be prepared from the first quarter following the acquisition and consolidation of リベラルマーケティング株式会社.