Komori
Nachi-Fujikoshi Corp. (6474) · FactExclusion from consolidation due to a subsidiary merger

Exclusion from the Scope of Consolidation Following the Liquidation of a Subsidiary

First written in FY2022-Q1. 3 of 7 entries say "Restated". Latest entry: FY2025.

7entries
5years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022-Q1 – FY20252022: 320222023: 220232024: 120242025: 020252026: 1
Same theme, other companies
Group Reorganization through the Merger and Liquidation of Consolidated SubsidiariesA theme 10 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 1 of 7 companies on the "Worse" side.

1 other company's latest entry also says "Other".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2025Exclusion from consolidation due to a subsidiary mergerAnnual report

    「NACHI SINGAPORE PTE. LTD. was excluded from the scope of consolidation because it ceased to exist following an absorption-type merger in which NACHI INDUSTRIES PTE. LTD., a consolidated subsidiary, was the surviving company.」

    NACHI SINGAPORE PTE. LTD. ceased to exist following an absorption-type merger with NACHI INDUSTRIES PTE. LTD. and was excluded from the scope of consolidation.
  2. FY2023RestatedAnnual report

    「Specialty Tooling Systems, Inc., which was a consolidated subsidiary in the previous consolidated fiscal year, was excluded from the scope of consolidation following the sale of its shares.」

    The exclusion of Specialty Tooling Systems, Inc. from the scope of consolidation following the sale of its shares was also confirmed in the full-year consolidated financial statements.
  3. FY2023-Q2Confirmation of exclusion from the scope of consolidation due to the sale of sharesAnnual report

    「Specialty Tooling Systems, Inc., which was a consolidated subsidiary in the previous consolidated fiscal year, was excluded from the scope of consolidation following the sale of its shares.」

    The fact that Specialty Tooling Systems, Inc. was excluded from the scope of consolidation following the sale of its shares has been disclosed.
  4. FY2022Additional confirmation of companies excluded from consolidation following liquidationAnnual report

    「Dongguan Kensei Precision Bearing Co., Ltd. and Samoa Kensei Industry Co., Ltd., which were consolidated subsidiaries in the previous consolidated fiscal year, were excluded from the scope of consolidation following their liquidation.」

    It was confirmed that, in addition to Dongguan Kensei Precision Bearing Co., Ltd., Samoa Kensei Industry Co., Ltd. was also excluded from the scope of consolidation following its liquidation.
  5. FY2022-Q3RestatedAnnual report

    「Dongguan Kensei Precision Bearing Co., Ltd., formerly a consolidated subsidiary of the Company, was excluded from the scope of consolidation following its liquidation.」

    The exclusion of Dongguan Kensei Precision Bearing Co., Ltd. from the scope of consolidation following its liquidation has been disclosed again.
  6. FY2022-Q2RestatedAnnual report

    「Dongguan Kensei Precision Bearing Co., Ltd., formerly a consolidated subsidiary of the Company, was excluded from the scope of consolidation following its liquidation.」

    The exclusion of Dongguan Kensei Precision Bearing Co., Ltd. from the scope of consolidation following its liquidation has been disclosed again.
  7. FY2022-Q1First statedAnnual report

    「Dongguan Kensei Precision Bearing Co., Ltd., formerly a consolidated subsidiary of the Company, was excluded from the scope of consolidation following its liquidation.」

    The fact that Dongguan Kensei Precision Bearing Co., Ltd. was excluded from the scope of consolidation following its liquidation has been disclosed.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Nachi-Fujikoshi Corp. yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Exclusion from the Scope of Consolidation Following the Liquidation of a Subsidiary | NACHI-FUJIKOSHI CORP. (6474) | Komori