Commencement of preparation of consolidated financial statements following the acquisition of Raicol
First written in FY2024-Q1. 4 of 9 entries say "Advanced", first in FY2024-Q2. Latest entry: FY2026.
Oxide moved to the "Worse" side of this theme in 2026.
The whole theme swung hardest in 2026: 1 of 6 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
- FY2026ReframedAnnual report
「Raicol Crystals Ltd., which was a consolidated subsidiary in the previous consolidated fiscal year, was excluded from the scope of consolidation with a deemed disposal date of 31 December 2025 following the transfer of all its shares on 18 February 2026.」
The consolidated disclosure initiated following the acquisition of Raicol moved to the stage of excluding the company from the scope of consolidation following its sale. Oxide Power Crystal became the sole consolidated subsidiary. - FY2025AdvancedAnnual report
「As Oxide Power Crystal Co., Ltd. was newly established during the current consolidated fiscal year, it has been included in the scope of consolidation from the current consolidated fiscal year.」
In addition to Raicol, Oxide Power Crystal, which took over the power semiconductor business, was newly included in the scope of consolidation, bringing the number of consolidated subsidiaries to 2. - FY2025-H1AdvancedAnnual report
「Upon finalizing the provisional accounting treatment, significant revisions to the initial allocation of the acquisition cost were reflected in the comparative information included in the interim consolidated financial statements for the current interim consolidated accounting period. Goodwill provisionally measured at ¥2,771.030 million decreased by ¥1,094.728 million upon finalization of the accounting treatment, to ¥1,676.302 million.」
The provisional accounting treatment for the business combination involving Raicol was finalized, completing the allocation of the acquisition cost and its reflection in the comparative information. Goodwill was revised from ¥2,771 million to ¥1,676 million. - FY2024AdvancedAnnual report
「As consolidated financial statements have been prepared from the current consolidated fiscal year, no comparative analysis with the previous consolidated fiscal year has been performed.」
The consolidated disclosure initiated following the acquisition of Raicol progressed from the first year to full-year consolidation, and Raicol's results from April through December 2023 were included in consolidated profit or loss. - FY2024-Q2AdvancedAnnual report
「All sales of Raicol Crystals Ltd. are recorded in the new business areas.」
For Raicol, whose balance sheet alone was consolidated in the first quarter, the income statement was also consolidated from the second-quarter consolidated accounting period, and its results began to be reflected in consolidated profit or loss. - FY2024-Q1First statedAnnual report
「We have prepared quarterly consolidated financial statements from the first-quarter consolidated accounting period.」
Following the consolidation of Raicol, quarterly consolidated financial statements were prepared starting from the first quarter. Raicol is the sole consolidated subsidiary, and 31 March 2023 was treated as the acquisition date; for the quarter, only its balance sheet was consolidated.