Consolidation of 摩耶堂製薬 and application of the equity method to ＺＯスキンヘルス社
First written in FY2018-Q1. 3 of 17 entries say "Restated". Latest entry: FY2027-H1.
11 other companies' latest entry also says "Other".
- FY2027-H1Newly consolidated companies, including マジック・コッド社Annual report
「From the current interim consolidated accounting period, Magic Cod Co. and one other company have been included in the scope of consolidation following the acquisition of their shares.」
マジック・コッド社 and 1 other company were added to the scope of consolidation beginning in the current interim consolidated accounting period following the acquisition of shares. - FY2026-H1New consolidation of ロート・メディリュクス・ヨーロッパ社Annual report
「From the current interim consolidated accounting period, Rohto Medilux Europe, previously an unconsolidated subsidiary, has been included in the scope of consolidation because its materiality increased.」
The European unconsolidated subsidiary was added to the scope of consolidation beginning in the current interim consolidated accounting period because its materiality had increased. - FY2025-H1New consolidations and exclusions from equity-method applicationAnnual report
「From the current interim consolidated accounting period, the newly established Soar R2M Pte. Ltd. and Rohto Mentholatum Austria, as well as Eu Yan Sang International Ltd. and 40 other companies newly acquired through share purchases, have been included in the scope of consolidation. Mentholatum Shanghai has been excluded from the scope of consolidation following its liquidation.」
Soar R2M, ロート・メンソレータム・オーストリア社, Eu Yan Sang International Ltd. and other companies were newly consolidated, while メンソレータム社・上海 was excluded from the scope of consolidation following its liquidation. カフェ・カンパニー㈱ was also excluded from the scope of equity-method application following the sale of its shares. - FY2024Scope changes due to new consolidations and absorption mergersAnnual report
「Beginning in the current consolidated fiscal year, メンソレータム社・広東, which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation because its materiality had increased, among other reasons. In addition, メンソレータム社・アイルランド has been included in the scope of consolidation because it was newly established. ＡＪノース社, which was a consolidated subsidiary in the previous consolidated fiscal year, has been excluded from the scope of consolidation because it merged by absorption, with メンソレータム社・南アフリカ as the surviving company.」
Changes to the scope of consolidation included the new consolidation of メンソレータム社・広東, the newly established Irish subsidiary, and the exclusion of ＡＪノース社 following its absorption merger. - FY2024-Q1RestatedAnnual report
「The business combination resulting from the acquisition of shares in 天藤製薬株式会社 and 1 other company on 31 August 2021 had been accounted for provisionally in the first-quarter consolidated accounting period of the previous fiscal year, but the accounting was finalized in the second-quarter consolidated accounting period of the previous fiscal year.」
This reconfirms that the provisional accounting for the business combination involving 天藤製薬 and other companies was finalized in the second-quarter consolidated accounting period of the previous fiscal year and that the revisions were reflected in the comparative information. - FY2023-Q2Finalization of the business combination accounting for 天藤製薬 and other companiesAnnual report
「The business combination resulting from the acquisition of shares in 天藤製薬株式会社 and 1 other company on 31 August 2021 had been accounted for provisionally in the second-quarter consolidated accounting period of the previous fiscal year, but the accounting was finalized during the cumulative second-quarter period of the current fiscal year.」
The provisional accounting for the business combination related to the acquisition of shares in 天藤製薬 and other companies was finalized, and the purchase price allocation and gain on the recognition of negative goodwill, among other items, were revised. - FY2023-Q1Finalization of Provisional Accounting for a Business CombinationAnnual report
「The business combination resulting from the acquisition of shares in インターステム㈱ on 23 March 2021 had been accounted for provisionally in the first-quarter consolidated accounting period of the previous fiscal year, but the accounting was finalized at the end of the previous consolidated fiscal year.」
The provisional accounting for the business combination related to the acquisition of shares in インターステム was finalized at the end of the previous consolidated fiscal year and reflected in the comparative information. - FY2022-Q3New consolidation of ハイドロックス・ラボラトリーズ社Annual report
「In addition, from the third quarter of the current consolidated accounting period, ハイドロックス・ラボラトリーズ社 has been included in the scope of consolidation because it became a new subsidiary through the acquisition of its shares.」
ハイドロックス・ラボラトリーズ社 newly became a subsidiary through the acquisition of shares and was included in the scope of consolidation beginning in the third-quarter consolidated accounting period. - FY2022-Q2Newly consolidated companies, including 天藤製薬Annual report
「Beginning in the second-quarter consolidated accounting period, 天藤製薬株式会社 and 1 other company have been included in the scope of consolidation because they newly became subsidiaries through the acquisition of shares.」
天藤製薬株式会社 and 1 other company newly became subsidiaries through the acquisition of shares and were included in the scope of consolidation beginning in the second-quarter consolidated accounting period. - FY2021New consolidations and exclusions from equity-method applicationAnnual report
「In addition, インターステム㈱ has become a new subsidiary through the acquisition of its shares, while ロート・メンソレータム・ヨーロッパ社 has been included in the scope of consolidation because it was newly established. マイラ・コスメティックス社, which was a consolidated subsidiary in the previous consolidated fiscal year, has been excluded from the scope of consolidation because its shares were sold.」
インターステム㈱, which is engaged in regenerative medicine, was made a consolidated subsidiary through the acquisition of shares, and a newly established company was also added to the scope of consolidation, while マイラ・コスメティックス社 was excluded following its sale. ＺＯスキンヘルス社 was excluded from the scope of equity-method application. - FY2021-Q3Exclusion from the Equity-Method ScopeAnnual report
「During the third quarter of the current consolidated accounting period, ＺＯスキンヘルス社 was excluded from the scope of application of the equity method because part of its shares was sold.」
ＺＯスキンヘルス社 was excluded from the scope of equity-method application following the sale of part of the shares held. - FY2021-Q2Exclusion from consolidation following the sale of a consolidated subsidiaryAnnual report
「During the second quarter of the current consolidated accounting period, マイラ・コスメティクス社, which had been a consolidated subsidiary, was excluded from the scope of consolidation because its shares were sold.」
マイラ・コスメティックス社 was excluded from the scope of consolidation following the sale of its shares. - FY2020New consolidations and exclusions from equity-method applicationAnnual report
「Beginning in the current consolidated fiscal year, ロート・メンソレータム・ケニア社, which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation because its materiality had increased. In addition, ㈱日本点眼薬研究所 and 1 other company have been included in the scope of consolidation because they newly became subsidiaries through the acquisition of shares. ロート・ド・ブラジル社, which was a consolidated subsidiary in the previous consolidated fiscal year, has been excluded from the scope of consolidation because it was absorbed in a merger by ロート・ブラジル・ホールディングス社.」
This describes the addition of newly acquired subsidiaries to the scope of consolidation and the exclusion of ロート・ド・ブラジル社 following its absorption in a merger. ロート・アジアハーブ・タイ社 was excluded from the scope of equity-method application following its withdrawal from the joint venture. - FY2020-Q3Exclusion from the Equity-Method ScopeAnnual report
「During the third quarter of the current consolidated accounting period, ロート・アジアハーブ・タイ社 was excluded from the scope of application of the equity method because its materiality diminished following its withdrawal from the joint venture.」
ロート・アジアハーブ・タイ社 was excluded from the scope of equity-method application because its materiality declined following its withdrawal from the joint venture. - FY2018-Q3RestatedAnnual report
「Beginning in the first-quarter consolidated accounting period, 摩耶堂製薬㈱, whose materiality had increased, has been included in the scope of consolidation. Beginning in the first-quarter consolidated accounting period, ＺＯスキンヘルス社, whose materiality had increased, has been included in the scope of equity-method application.」
This reconfirms the accounting scope change beginning in the first quarter, under which 摩耶堂製薬 was included in the scope of consolidation and ＺＯスキンヘルス社 in the scope of equity-method application. - FY2018-Q2RestatedAnnual report
「Beginning in the first-quarter consolidated accounting period, 摩耶堂製薬㈱, whose materiality had increased, has been included in the scope of consolidation.」
This reconfirms the accounting scope change beginning in the first quarter, under which 摩耶堂製薬 was included in the scope of consolidation and ＺＯスキンヘルス社 in the scope of equity-method application. - FY2018-Q1First statedAnnual report
「Beginning in the first-quarter consolidated accounting period, 摩耶堂製薬㈱, whose materiality had increased, has been included in the scope of consolidation.」
This describes an accounting scope change under which 摩耶堂製薬, whose materiality had increased, was included in the scope of consolidation and ＺＯスキンヘルス社 was included in the scope of equity-method application.