Komori
Kidswell Bio (4584) · FactReframed

Transition to non-consolidated financial statements following the transfer of shares in 日本再生医療

First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.

4entries
3years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 220222023: 120232024: 12024
Same theme, other companies
Deconsolidation and single-segment reporting after a subsidiary sale, followed by reconsolidationA theme 5 companies write about · 0 as a headwind · 0 as a tailwind

Kidswell Bio moved to the "Worse" side of this theme in 2024.

1 other company's latest entry also says "Reframed".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1ReframedAnnual report

    「On 1 April 2024, the Company spun off its cell therapy business as S-Quatre Co., Ltd., a wholly owned subsidiary of the Company. As a result, the Company established a structure under which it focuses exclusively on the biosimilar business, while S-Quatre Co., Ltd. focuses exclusively on the cell therapy business. In connection with the spin-off, the Company group transitioned to consolidated financial statements from the current consolidated fiscal year.」

    Following the transfer of 日本再生医療, the Company moved from unconsolidated financial statements back to consolidated financial statements through the establishment and consolidation of S-Quatre, creating a structure focused on each business.
  2. FY2023-Q3RestatedAnnual report

    「On 4 April 2022, the Company transferred all of its shares in 日本再生医療. As a result, the Company no longer had any consolidated subsidiaries and transitioned to unconsolidated financial statements from the first quarter.」

    The Company reconfirmed in the third quarter that it had transitioned to unconsolidated financial statements following the transfer of all shares in 日本再生医療.
  3. FY2023-Q2RestatedAnnual report

    「On 4 April 2022, the Company transferred all of its shares in 日本再生医療. As a result, the Company no longer had any consolidated subsidiaries and transitioned to unconsolidated financial statements from the first quarter.」

    The Company reconfirmed in the second quarter that it remained on an unconsolidated financial reporting basis from the first quarter following the transfer of all shares in 日本再生医療 and the resulting elimination of its consolidated subsidiary.
  4. FY2023-Q1First statedAnnual report

    「On 4 April 2022, the Company transferred all of its shares in 日本再生医療. As a result, the Company no longer had any consolidated subsidiaries and transitioned to unconsolidated financial statements from the first quarter of the current fiscal year.」

    The transfer of all shares in 日本再生医療 eliminated the Company's consolidated subsidiary, and the Company transitioned to unconsolidated financial statements from the first quarter of the fiscal year beginning 1 April 2022.
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