Sale of 兵庫カンツリー倶楽部株式会社 and Removal from the Consolidation Scope
First written in FY2017-Q3. 5 of 7 entries say "Reframed", first in FY2019. Latest entry: FY2026.
Resol Holdings moved to the "Worse" side of this theme in 2019.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「南栃木ゴルフ倶楽部㈱, which was a subsidiary in the previous consolidated fiscal year, was excluded from the scope of consolidation because its shares were sold on 31 October 2025. In addition, 石川太陽光第一合同会社 and 石川太陽光第二合同会社, which were consolidated subsidiaries in the previous consolidated fiscal year, were excluded from the scope of consolidation because they were liquidated on 26 February 2026.」
The reasons for the change in the scope of consolidation were updated to the sale of shares in 南栃木ゴルフ倶楽部 and the liquidation of 石川太陽光第一合同会社 and 石川太陽光第二合同会社. - 2026-06-04ReframedGeneral Meeting of Shareholders
「前連結会計年度において連結子会社でありました南栃木ゴルフ倶楽部㈱は2025年10月31日付で株式売却したため、連結の範囲から除いております。また、前連結会計年度において連結子会社でありました石川太陽光第一合同会社、石川太陽光第二合同会社は2026年２月26日付で会社清算したため、連結の範囲から除いております。」
連結範囲の変更について、南栃木ゴルフ倶楽部の株式売却および石川太陽光第一・第二合同会社の清算による除外が記載されている。canonical thread は変更しない。 - FY2021ReframedAnnual report
「リソルの森㈱ and リソルアドベンチャー株式会社 underwent an absorption-type merger, with リソルの森株式会社 as the surviving company.」
The change in the scope of consolidation of subsidiaries included the removal of リソルアドベンチャー株式会社 through an absorption-type merger, in addition to the previously reported share sales and liquidations. - FY2020ReframedAnnual report
「㈱岡崎ゴルフ倶楽部, which was a consolidated subsidiary in the previous consolidated fiscal year, was excluded from the scope of consolidation because its shares were sold on 31 March 2020. In addition, ㈱那須ハイランドゴルフ, 備前ゴルフクラブ㈱, ㈱益子カントリー倶楽部 and 瀬戸内太陽光合同会社, which were consolidated subsidiaries in the previous consolidated fiscal year, were excluded from the scope of consolidation because they were liquidated on 25 March 2020.」
The entities and reasons for removal from the scope of consolidation were updated to include the sale of shares in 岡崎ゴルフ倶楽部, the liquidation of 4 companies, and the absorption-type merger of リソルアドミサービス. - FY2019ReframedAnnual report
「㈱MIS and ㈱裾野カンツリー倶楽部, which were consolidated subsidiaries in the previous consolidated fiscal year, were excluded from the scope of consolidation because their shares were sold.」
The companies subject to the sale of subsidiaries and removal from the scope of consolidation were updated from the companies previously listed to ㈱MIS and ㈱裾野カンツリー倶楽部. - FY2017RestatedAnnual report
「Because the company sold the shares of 兵庫カンツリー倶楽部株式会社 and リソルアコモデーション株式会社, which had been consolidated subsidiaries, they were excluded from the scope of consolidation.」
The sale of shares in 兵庫カンツリー倶楽部株式会社 and other companies and their removal from the scope of consolidation are restated in the accounting policy notes. - FY2017-Q3First statedAnnual report
「In addition, 兵庫カンツリー倶楽部株式会社, which had been a consolidated subsidiary, was sold and excluded from the scope of consolidation.」
The company has newly disclosed that it sold 兵庫カンツリー倶楽部株式会社, formerly a consolidated subsidiary, and excluded it from the scope of consolidation.