Expansion of the Semiconductor Analysis Business by Making 株式会社イアス a Wholly Owned Subsidiary
First written in FY2023-Q3. 4 of 8 entries say "Restated". Latest entry: 2026-07-09.
5 other companies' latest entry also says "Advanced".
- 2026-07-09AdvancedResults presentation
「Plan to construct a new headquarters building to accelerate new development. Expand office space for engineers to address new product development and new inspection demand. Expand laboratory cleanrooms to respond quickly to customer needs, including analysis of sample wafers provided by customers. Conduct R&D on analytical methods for new materials for leading-edge semiconductors.」
For RORZE IAS, the company presented plans to expand semiconductor analysis capabilities, including a new headquarters building, engineering space, analytical cleanrooms and R&D on new materials. - FY2026-H1AdvancedAnnual report
「Regarding the business combination with Nanoverse Technologies, Ltd. conducted in June 2024 in the semiconductor and FPD-related equipment business segment, provisional accounting treatment had been applied in the previous consolidated fiscal year, but was finalized in the current interim consolidated accounting period. The amount of goodwill was unchanged following the finalization of the provisional accounting treatment.」
Regarding the business combination with Nanoverse Technologies, the provisional accounting treatment was finalized in the current interim consolidated accounting period. The Company stated that the amount of goodwill was unchanged. - FY2025-Q1RestatedAnnual report
「Regarding the business combination involving 株式会社イアス conducted on 2 March 2023, provisional accounting treatment had been applied in the first-quarter consolidated accounting period of the previous fiscal year, but was finalized in the previous consolidated fiscal year.」
Regarding business combination accounting following the conversion of 株式会社イアス into a wholly owned subsidiary, it was confirmed that the provisional purchase price allocation was finalized in the previous consolidated fiscal year. - FY2024-Q3RestatedAnnual report
「Following the acquisition of all shares of 株式会社イアス, the Company included the company in the scope of consolidation from the first-quarter consolidated accounting period.」
The Company continued to disclose the conversion of 株式会社イアス into a wholly owned subsidiary and its addition to the scope of consolidation in the third quarter. - FY2024-Q2RestatedAnnual report
「Following the acquisition of all shares of 株式会社イアス, the Company included the company in the scope of consolidation from the first-quarter consolidated accounting period.」
The Company continued to disclose the conversion of 株式会社イアス into a wholly owned subsidiary and its addition to the scope of consolidation in the second quarter. - FY2024-Q1RestatedAnnual report
「Following the acquisition of all shares of 株式会社イアス, the Company included the company in the scope of consolidation from the current first-quarter consolidated accounting period.」
Regarding the conversion of 株式会社イアス into a wholly owned subsidiary completed in FY2023, it was confirmed that the company was included in the scope of consolidation from the first quarter and that goodwill arose in the semiconductor and FPD-related equipment business. - FY2023AchievedAnnual report
「At a Board of Directors meeting held on 6 January 2023, the Company resolved to acquire shares of 株式会社イアス and subsequently conduct a share exchange under which the Company would become the wholly owning parent company and the target company a wholly owned subsidiary. On the same date, it entered into a share transfer agreement and a share exchange agreement, and acquired all shares on 2 March 2023.」
The Company acquired all shares of 株式会社イアス through the share acquisition on 1 March 2023 and the share exchange on 2 March, completing its conversion into a wholly owned subsidiary. The expansion into analytical equipment for semiconductor manufacturing processes reached the execution stage. - FY2023-Q3First statedAnnual report
「The transaction will enable the two companies, which share a similar corporate culture that places the highest priority on technology-driven product development, to achieve technological integration and develop next-generation products toward a common objective as semiconductor manufacturing processes become increasingly fine-scaled and the importance of preventing lower semiconductor manufacturing yields caused by foreign-particle contamination increases. In addition, by supporting the target company's products through the Company's global product supply network, the Company will be able to improve quality reliability, achieve even higher customer satisfaction and accelerate growth, which is expected to contribute to the future growth of the Group as a whole.」
The Board of Directors approved the transaction on 6 January 2023, and the Company entered into agreements to acquire shares of 株式会社イアス and conduct a simplified share exchange. The target company manufactures and sells components and peripheral equipment for ICP-MS and other systems, as well as sample-preparation equipment for metal analysis, and states that its Expert series offers a high level of automation and industry-leading detection accuracy. The share acquisition was scheduled for 1 March 2023 and the share exchange for 2 March, with 52.0% of the consideration paid in cash and 48.0% through the share exchange. The voting-rights ratio after the acquisition was to be 100.0%, with 338,976 treasury shares scheduled to be delivered and advisory fees and other expenses of ¥23 million.