Komori
Tpr (6463) · FactAdvanced

Expansion of the Scope of Consolidation and Equity-Method Accounting Due to Increased Materiality

First written in FY2019-Q1. 5 of 13 entries say "Restated". Latest entry: FY2026.

13entries
9years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseOtherFY2020-Q2 – FY2023AdvancedFY2025-H1 – FY20262018: 120182019: 420192020: 020202021: 020212022: 120222023: 320232024: 220242025: 020252026: 22026
Same theme, other companies
Ongoing review of the consolidation and equity-method scopes based on materiality criteriaA theme 68 companies write about · 0 as a headwind · 3 as a tailwind

16 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 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「愛信(安慶)汽車零部件有限公司 has been included in the scope of the equity method since the current consolidated fiscal year because the Company made a new investment in it.」

    The scope of the equity method was expanded through a new investment in China's 愛信(安慶)汽車零部件有限公司.
  2. 2026-05-15AdvancedRevision of earnings forecasts

    「Significant changes in the scope of consolidation during the period: Yes Newly included: 1 company (name) Aisin (Anqing) Automotive Parts Co., Ltd.; excluded: 0 companies (name) None」

    Aisin (Anqing) Automotive Parts Co., Ltd. was newly added to the scope of consolidation, expanding the number of consolidated entities.
  3. FY2025-H1AdvancedAnnual report

    「安慶帝伯功能塑料有限公司, which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation since the current interim consolidated accounting period because its materiality increased. In addition, ケーテー自動車工業株式会社, which was an affiliate not accounted for under the equity method in the previous consolidated fiscal year, has been included in the scope of the equity method since the current interim consolidated accounting period because its materiality increased.」

    安慶帝伯功能塑料有限公司 was added to the scope of consolidation, and ケーテー自動車工業株式会社 was added to the scope of the equity method, because their materiality increased.
  4. FY2024-Q3RestatedAnnual report

    「In addition, TPR大阪精密機械株式会社, which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation since the first quarter because its materiality increased.」

    The inclusion of TPR大阪精密機械株式会社 in the scope of consolidation from the first quarter because of increased materiality has been reconfirmed.
  5. FY2024-Q2RestatedAnnual report

    「TPR大阪精密機械株式会社, which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation since the first quarter because its materiality increased.」

    The inclusion of TPR大阪精密機械株式会社 in the scope of consolidation from the first quarter because of increased materiality has been reconfirmed.
  6. FY2024-Q1AdvancedAnnual report

    「TPR大阪精密機械株式会社, which was an unconsolidated subsidiary in the previous consolidated fiscal year, has been included in the scope of consolidation since the first quarter because its materiality increased.」

    TPR大阪精密機械株式会社 was added to the scope of consolidation because its materiality increased, expanding the scope of consolidation.
  7. FY2023Updated the group structureAnnual report

    「The Group consists of the Company, 46 subsidiaries, including 29 overseas subsidiaries, and 11 affiliates, including 8 overseas affiliates.」

    The business description has been updated to reflect the Group structure of 46 subsidiaries, including 29 overseas subsidiaries, and 11 affiliates, including 8 overseas affiliates.
  8. FY2022Updated the number of Group companiesAnnual report

    「The Group consists of the Company, 49 subsidiaries, including 30 overseas subsidiaries, and 9 affiliates, including 7 overseas affiliates.」

    The Group structure has been updated to 49 subsidiaries, including 30 overseas subsidiaries, and 9 affiliates.
  9. FY2020-Q2RestatedAnnual report

    「株式会社北九州ファルテック has been included in the scope of consolidation since the first quarter because its materiality increased.」

    The addition of 北九州ファルテック to the scope of consolidation because of increased materiality, and the status of 38 consolidated subsidiaries, are reiterated.
  10. FY2020-Q1AdvancedAnnual report

    「株式会社北九州ファルテック has been included in the scope of consolidation since the first quarter because its materiality increased.」

    株式会社北九州ファルテック was added to the scope of consolidation because its materiality increased, bringing the number of consolidated subsidiaries to 38.
  11. FY2019RestatedAnnual report

    「There are 37 consolidated subsidiaries. Since the current consolidated fiscal year, 安慶安帝技益精機有限公司 has been included in the scope of consolidation because its materiality increased. There are also 6 equity-method affiliates, and 輝門環新(安慶)粉末冶金有限公司 has been included in the scope of the equity method because its materiality increased.」

    The expansion of the scope of consolidation and equity-method application due to increased materiality has also been confirmed in the full-year results.
  12. FY2019-Q3RestatedAnnual report

    「Since the first quarter, 安慶安帝技益精機有限公司 has been included in the scope of consolidation because its materiality increased. Since the first quarter, 輝門環新(安慶)粉末冶金有限公司 has been included in the scope of the equity method because its materiality increased.」

    The addition of 安慶安帝技益精機有限公司 to the scope of consolidation and 輝門環新(安慶)粉末冶金有限公司 to the scope of the equity method continues to be disclosed in the quarterly financial statements.
  13. FY2019-Q1First statedAnnual report

    「安慶安帝技益精機有限公司 has been included in the scope of consolidation since the first quarter because its materiality increased.」

    Anqing Andi Jiyi Precision Machinery Co., Ltd. was added to the scope of consolidation because of increased materiality, bringing the number of consolidated subsidiaries to 37. Yingmen Huanxin (Anqing) Powder Metallurgy Co., Ltd. was also added to the equity-method scope, bringing the number of equity-method affiliates to 6.
Moved together

"Shareholder Returns and Improved Capital Efficiency Through the Acquisition and Cancellation of Treasury Shares" moved the same way as this thread, in the same document, in 2 of its 13 moves.

22222★12345
  1. ★This thread
  2. 1Shareholder Returns and Improved Capital Efficiency Through the Acquisition and Cancellation of Treasury Shares2×
  3. 2Payment of a ¥24 dividend per common share2×
  4. 3Executive Share Compensation Scheme through a Board Benefit Trust (BBT)2×
  5. 4Entering the Non-Metallic Materials Industry and Establishing Two Business Pillars2×
  6. 5Reviewing the Rationale for and Reducing Cross-Shareholdings2×

★ 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 Tpr yet. It last moved in the Revision of earnings forecasts of 2026-05-15: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.