Komori
FreakOut Holdings (6094) · FactAdvanced

Commencement of equity-method accounting for IRIS following an increase in its materiality

First written in FY2018-Q3. 9 of 18 entries say "Advanced", first in FY2019. Latest entry: 2026-08-14.

18entries
9years
4from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2018-Q3OtherFY2021-Q2RestatedFY2023-Q1 – FY2024-Q1AdvancedFY2024 – 2026-05-152018: 120182019: 120192020: 220202021: 220212022: 120222023: 320232024: 220242025: 120252026: 52026
Same theme, other companies
Addition of an Associate to the Equity Method Due to Increased MaterialityA theme 52 companies write about · 1 as a headwind · 7 as a tailwind

The whole theme swung hardest in 2026: 3 of 13 companies on the "Worse" side.

10 other companies' latest entry also says "Advanced".

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.
Showing 14 of the 52 companies compared. The sentences above are computed from all 52.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AdvancedAnnual report

    「At an equity-method affiliate, IRIS, which provides digital signage in taxis, equity-method investment income reached a record high and made a significant contribution to profit.」

    IRIS's share of profit from investments accounted for under the equity method reached a record high, increasing its contribution to earnings.
  2. FY2025AdvancedAnnual report

    「In the consolidated fiscal year, the material associate was 株式会社IRIS, and its summary financial information was as follows. Net sales 6,035,040 Profit before income taxes 1,808,878 Net income 1,161,212」

    IRIS, a company accounted for under the equity method, reported net sales of ¥6,035 million, profit before income taxes of ¥1,809 million and net income of ¥1,161 million, quantifying its contribution to earnings.
  3. FY2024AdvancedAnnual report

    「For the consolidated fiscal year, the material associate was IRIS, and its summarized financial information is as follows.」

    IRIS was treated as a material associate, and summary financial information, including net income of ¥933.039 million, was disclosed.
  4. FY2024-Q1RestatedAnnual report

    「Finally, among the equity-method investees, IRIS, which provides digital signage in taxis, made a steady contribution to profit.」

    The Company continued to explain that IRIS was making a steady contribution to profit as an equity-method investee.
  5. FY2023-Q3RestatedAnnual report

    「Among the equity-method investees, IRIS and other companies, including the provider of digital signage in taxis, grew significantly and made steady contributions to profit.」

    The Company continued to explain that IRIS and other equity-method investees had grown significantly and were contributing to profit.
  6. FY2023-Q2RestatedAnnual report

    「Among the equity-method investees, IRIS and other companies, including the provider of digital signage in taxis, grew significantly and made steady contributions to profit.」

    The Company continued to explain that IRIS and other equity-method investees had grown significantly and were contributing to profit.
  7. FY2023-Q1RestatedAnnual report

    「Among the equity-method investees, IRIS and other companies, including the provider of digital signage in taxis, grew significantly and made steady contributions to profit.」

    The Company continued to explain that IRIS and other equity-method investees had grown significantly and were contributing to profit.
  8. FY2022-Q3AdvancedAnnual report

    「Finally, among the equity-method investees, IRIS, which provides digital signage in taxis, grew significantly and made a steady contribution to profit.」

    IRIS progressed from its previously reported return to profitability and contribution to earnings to a stage of significant growth and steady profit contribution.
  9. FY2021-Q2IRIS returns to profitabilityAnnual report

    「Among the equity-method investees, IRIS, which provides digital signage in taxis, returned to profitability and began contributing to earnings again.」

    IRIS, which had fallen into the red due to the impact of COVID-19 and other factors, was reported to have returned to profitability and resumed contributing to earnings.
  10. FY2021-Q1WorsenedAnnual report

    「Among the equity-method investees, IRIS, which provides digital signage in taxis, returned to profitability in Japan, but posted a loss and fell into the red as a result of its decision to withdraw from its Singapore business.」

    IRIS's revenue in Japan recovered, but the company fell into the red after recording losses associated with its withdrawal from the Singapore business.
  11. FY2020-Q3WorsenedAnnual report

    「Among the equity-method investees, IRIS, which provides digital signage in taxis, temporarily fell into the red as the COVID-19 pandemic reduced the physical movement of people, while the other equity-method investees continued to perform steadily.」

    IRIS, which had previously been described as performing steadily, was reported to have temporarily fallen into the red as the movement of people declined.
  12. FY2020-Q1AdvancedAnnual report

    「Among the equity-method investees, IRIS, which provides digital signage in taxis, continued to perform extremely well, while the other equity-method investees also steadily expanded sales.」

    In addition to IRIS's steady performance, sales growth at the other equity-method investees was also reported.
  13. FY2019AdvancedAnnual report

    「Among the equity-method investees, IRIS, which provides digital signage in taxis, performed extremely well and contributed to earnings. Meanwhile, M.T.Burn, a joint venture with LINE, decided to commence liquidation, and equity-method investment losses were recorded for several companies to which the equity method began to be applied in the current fiscal year.」

    IRIS was described as performing steadily and contributing to earnings, demonstrating its increasing importance and progress as an equity-method investee.
  14. FY2018-Q3First statedAnnual report

    「In new businesses, sales contributions from Gardia's FinTech operations and other activities have begun. Given IRIS's steady performance and increasing importance, the equity method has been applied to IRIS since the current third-quarter consolidated cumulative period.」

    IRIS was included in the scope of equity-method accounting from the current third-quarter consolidated accounting period because its performance was steady and its importance had increased.
Moved together

"Expanding RTB and Native Advertising in Southeast Asia and the Middle East" moved the same way as this thread, in the same document, in 6 of its 18 moves.

644444★123456
  1. ★This thread
  2. 1Expanding RTB and Native Advertising in Southeast Asia and the Middle East6×
  3. 2Strengthening the Earnings Power of UUUM’s Influencer Marketing Business through Tie-Up Advertising and Other Revenue Streams4×
  4. 3Substantial Growth in Revenue and Profit4×
  5. 4Complementing and Expanding Businesses and Securing Personnel through M&A and Capital and Business Alliances4×
  6. 5Expansion of liabilities and assets accompanying an increase in long-term borrowings4×
  7. 6Group Structure Comprising Multiple Subsidiaries and Associates4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for FreakOut Holdings yet. It last moved in the Earnings presentation of 2026-08-14: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Commencement of equity-method accounting for IRIS following an increase in its materiality | FreakOut Holdings,inc. (6094) | Komori