Making Shimadaya Corporation an equity-method affiliate through the acquisition of its shares
First written in FY2017-Q1. 4 of 8 entries say "Restated". Latest entry: FY2025-H1.
No other company in this theme has enough history to compare yet.
- FY2025-H1ReframedAnnual report
「Effective 1 October 2024, the company distributed all shares of シマダヤ株式会社 that it held to its shareholders as an in-kind dividend. As a result, シマダヤ株式会社 and its four subsidiaries, シマダヤ関東株式会社, シマダヤ東北株式会社, シマダヤ西日本株式会社 and シマダヤ商事株式会社, were excluded from the scope of consolidation.」
For シマダヤ, which had progressed from becoming an associate through a share acquisition to becoming a wholly owned subsidiary, the company distributed all shares to its shareholders as an in-kind dividend and moved to the stage of excluding the company and its 5 subsidiaries from the scope of consolidation. - FY2019-Q3RestatedAnnual report
「During the first-quarter consolidated accounting period, the food business was newly added to the businesses operated by the group, comprising the company and its subsidiaries, following the conversion of シマダヤ株式会社 into a wholly owned subsidiary through a share exchange effective 1 April 2018.」
The filing continues to describe the conversion of シマダヤ株式会社 into a wholly owned subsidiary and the resulting addition of the food business. The share exchange itself had been completed by the previous quarter, with no new developments. - FY2019-Q2RestatedAnnual report
「During the first-quarter consolidated accounting period, the food business was newly added to the businesses operated by the group, comprising the company and its subsidiaries, following the conversion of シマダヤ株式会社 into a wholly owned subsidiary through a share exchange effective 1 April 2018.」
The filing continues to describe the conversion of シマダヤ株式会社 into a wholly owned subsidiary and the resulting addition of the food business. The acquisition itself was completed in the previous quarter, with no new developments. - FY2019-Q1AchievedAnnual report
「The share exchange was conducted with an effective date of 1 April 2018. Voting rights ratio after the acquisition: 100.00%」
The planned conversion of シマダヤ株式会社 into a wholly owned subsidiary through a share exchange was completed on 1 April 2018, resulting in a 100% voting rights ratio after the acquisition. シマダヤ and its subsidiaries were added to the scope of consolidation, and the food business became a new reportable segment. - FY2018-Q2AdvancedAnnual report
「At the Board of Directors meeting held on 4 September 2017, the company resolved to conduct a share exchange, effective 1 April 2018, under which the company would become the wholly owning parent company and シマダヤ株式会社 (hereinafter, シマダヤ) would become the wholly owned subsidiary. On the same date, it entered into a share exchange agreement with シマダヤ.」
The transaction progressed from シマダヤ’s status as an equity-method associate to its becoming a wholly owned subsidiary through a share exchange. The effective date was scheduled for 1 April 2018, with 3,800,249 shares scheduled to be issued. - FY2017-Q3RestatedAnnual report
「Beginning with the first-quarter consolidated accounting period, シマダヤ株式会社 has been included in the scope of equity-method accounting as an associate following the acquisition of its shares.」
The company made シマダヤ株式会社 an associate through the acquisition of its shares and continues to apply the equity method. - FY2017-Q2RestatedAnnual report
「Beginning with the first-quarter consolidated accounting period, シマダヤ株式会社 has been treated as an associate following the acquisition of its shares.」
The filing continues to describe the acquisition of shares in シマダヤ株式会社 and the resulting classification of the company as an associate. - FY2017-Q1First statedAnnual report
「Beginning with the first-quarter consolidated accounting period, シマダヤ株式会社 has been treated as an associate following the acquisition of its shares.」
The filing describes the acquisition of shares in シマダヤ株式会社 and the resulting classification of the company as an associate.