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Japan Electronic Materials (6855) · InitiativeRestated

Transfer of All Shares in 同和ジェム株式会社 and Exclusion from Consolidation

First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.

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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2019-Q32018: 220182019: 12019
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Removal from the Scope of Consolidation Through the Transfer of Shares in a SubsidiaryA theme 314 companies write about · 44 as a headwind · 223 as a tailwind
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  1. FY2019-Q3RestatedAnnual report

    「During the first quarter consolidated accounting period, all shares in 同和ジェム株式会社 held by the Company were transferred. As the company had been a consolidated subsidiary, it was excluded from the scope of consolidation.」

    The transfer of all shares in 同和ジェム株式会社 and its exclusion from consolidation are restated.
  2. FY2019-Q2RestatedAnnual report

    「During the first quarter consolidated accounting period, all shares in 同和ジェム株式会社 held by the Company were transferred. As the company had been a consolidated subsidiary, it was excluded from the scope of consolidation. Gain on sale of shares of an affiliated company — 162」

    The transfer of all shares in 同和ジェム株式会社 and its exclusion from consolidation are restated, as is the recording of a ¥162 million gain on sale of shares of an affiliated company. The second-quarter cash flow statement also reports ¥127 million in proceeds from the sale of shares.
  3. FY2019-Q1First statedAnnual report

    「During the first quarter consolidated accounting period, all shares in 同和ジェム株式会社 held by the Company were transferred. As the company had been a consolidated subsidiary, it was excluded from the scope of consolidation. Gain on sale of shares of an affiliated company — 162」

    All shares held in 同和ジェム株式会社 were transferred, and the company was excluded from the scope of consolidation. As a result, a gain on sale of shares of an affiliated company of ¥162 million was recorded.
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