Cash flow classification of proceeds from the sale of shares in subsidiaries
First written in FY2025-H1. 1 of 2 entries say "Reframed", first in FY2026-H1. Latest entry: FY2026-H1.
No other company in this theme has enough history to compare yet.
- FY2026-H1ReframedAnnual report
「“Payments for the acquisition of shares in subsidiaries involving a change in the scope of consolidation” and “Proceeds from the sale of shares in subsidiaries involving a change in the scope of consolidation,” which were presented separately under cash flows from investing activities in the previous interim consolidated accounting period, are included under “Other” within cash flows from investing activities for the current interim consolidated accounting period because they have become immaterial.」
For cash flows from the acquisition and sale of shares in subsidiaries, the presentation was changed from separate line items to “Other” because their materiality declined, and the prior-year figures were also reclassified. - FY2025-H1First statedAnnual report
「“Proceeds from the sale of shares in subsidiaries involving a change in the scope of consolidation,” which were included under “Other” within cash flows from investing activities in the previous interim consolidated accounting period, are presented separately for the current interim consolidated accounting period because they have become material.」
Because proceeds from the sale of shares in subsidiaries became material, the method was changed to present them as a separate line item under cash flows from investing activities. The prior-year figure of ¥3.18 billion was also reclassified.