Change in the Scope of Consolidation Due to the Absorptive Merger of a Subsidiary
First written in FY2017-Q1. 1 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2025: 1 of 10 companies on the "Worse" side.
9 other companies' latest entry also says "Advanced".
- FY2024AdvancedAnnual report
「関東浅野パイプ㈱ was excluded from the scope of consolidation during the current fiscal year because it was absorbed in a merger by the Company.」
It discloses a new organizational restructuring in which the Company absorbed 関東浅野パイプ in a merger and excluded it from the scope of consolidation during the current fiscal year. - FY2017RestatedAnnual report
「株式会社エーアンドエー名古屋 was excluded from the scope of consolidation during the current fiscal year because it was absorbed in a merger by the Company. 株式会社コウメン was excluded from the scope of consolidation during the current fiscal year because it was absorbed in a merger by エーアンドエー工事株式会社, a consolidated subsidiary of the Company.」
The annual disclosure also confirms the absorption mergers of エーアンドエー名古屋 and コウメン and their exclusion from the scope of consolidation. - FY2017-Q1First statedAnnual report
「株式会社エーアンドエー名古屋 was excluded from the scope of consolidation during the first quarter of the current fiscal year because it was absorbed in a merger by the Company. 株式会社コウメン was excluded from the scope of consolidation during the first quarter of the current fiscal year because it was absorbed in a merger by エーアンドエー工事株式会社, a consolidated subsidiary of the Company.」
It discloses that the Company absorbed エーアンドエー名古屋 in a merger and エーアンドエー工事 absorbed コウメン in a merger during the quarter, and that both were excluded from the scope of consolidation.