Making DC Co., Ltd. a wholly owned subsidiary through a share exchange and optimizing management resources
First written in FY2017-Q1. 3 of 5 entries say "Restated". Latest entry: FY2018-Q2.
No other company in this theme has enough history to compare yet.
- FY2018-Q2RestatedAnnual report
「Regarding the business combination with 株式会社デイ・シイ conducted on 1 August 2016, provisional accounting treatment had been applied during the second quarter of the previous fiscal year and was finalized during the third quarter of the previous fiscal year. Accordingly, revised amounts reflecting the finalization of the provisional accounting treatment are used for comparison and analysis with the cumulative second-quarter results of the previous fiscal year.」
The finalized accounting treatment for the business combination with デイ・シイ and its reflection in comparative information were reconfirmed. - FY2017RestatedAnnual report
「For the business combination with 株式会社デイ・シイ conducted on 1 August 2016, the voting rights ratio acquired was 100.00%, and a gain on bargain purchase of ¥16,874 million was recorded during the fiscal year.」
The full subsidiary acquisition of デイ・シイ and the accounting treatment for the business combination were reconfirmed in the annual disclosure. The full subsidiary acquisition itself had already been completed and was not treated as a new acquisition stage. - FY2017-Q3AdvancedAnnual report
「Regarding the business combination with 株式会社デイ・シイ conducted on 1 August 2016, provisional accounting treatment had been applied during the second quarter of the fiscal year, but was finalized during the third quarter as follows. Gain on bargain purchase (revised) ¥16,874 million」
The provisional accounting treatment for the business combination with デイ・シイ in the previous quarter was finalized. This indicated that the accounting treatment for the business combination, rather than the full subsidiary acquisition itself, had progressed to the next stage. - FY2017-Q2RestatedAnnual report
「The share exchange was conducted with 1 August 2016 as the effective date, and デイ・シイ became a wholly owned subsidiary of the company on that date. By combining the management resources developed by both companies, the company aims to optimize resources through integrated management as a group and maximize corporate value across the Group, thereby promoting the sustainable growth of both the company and デイ・シイ and enhancing corporate value over the medium to long term.」
The full subsidiary acquisition of デイ・シイ was reconfirmed together with details and the purpose of the business combination. The full subsidiary acquisition itself had already been completed in the previous quarter and did not represent a transition to a new implementation stage. - FY2017-Q1First statedAnnual report
「This share exchange was implemented with 1 August 2016 as the effective date, and Day C became a wholly owned subsidiary of the company on the same date.」
The company conducted a share exchange under which it became the wholly owning parent company and デイ・シイ became a wholly owned subsidiary. The voting rights ratio acquired was 100%, and 33,602,197 shares were issued. The stated objective was to combine the management resources developed by both companies, optimize resources through integrated management and maximize corporate value.