Preparation of Consolidated Financial Statements and Commencement of Consolidation for 3 Companies
First written in FY2021. 7 of 13 entries say "Advanced", first in FY2022-Q2. Latest entry: 2026-10-15.
TWOSTONE&Sons moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
11 other companies' latest entry also says "Reframed".
- 2026-10-15ReframedEarnings forecast revision
「新規 ３社 （社名）株式会社ストラテジーキャンパス、株式会社FAM、株式会社TWOSTONE FinancialTechnologies 除外 1社 （社名）株式会社ストラテジーキャンパス」
当連結会計年度における連結範囲について、ストラテジーキャンパス、FAM、TWOSTONE Financial Technologiesの新規連結と、ストラテジーキャンパスの除外を記載している。 - FY2026-H1ReframedAnnual report
「From the current interim consolidated accounting period, SAICOOL, a consolidated subsidiary of the Company, and the Company's sub-subsidiaries アスピレテックコンサルティング, Nofty Consulting and Minato were excluded from the scope of consolidation because they ceased to exist following an absorption-type merger effective 1 September 2025, in which enableX, also a consolidated subsidiary of the Company, was the surviving company.」
While subsidiaries and sub-subsidiaries including SAICOOL were removed from the scope of consolidation through absorption-type mergers into enableX, the group structure is being reorganized, including through the newly added consolidation of FAM. - FY2025-H1ReframedAnnual report
「During the current interim consolidated accounting period, the Company acquired all issued shares of Carecon and included it in the scope of consolidation from the current interim consolidated accounting period. During the current interim consolidated accounting period, DeProp ceased to exist following an absorption-type merger in which Branding Engineer, a consolidated subsidiary of the Company, was the surviving company, and was therefore excluded from the scope of consolidation.」
While the scope of consolidation expanded through the acquisition of all shares of Carecon, DeProp was excluded from the scope of consolidation following an absorption-type merger in which Branding Engineer was the surviving company, reshaping the group structure. - FY2024AdvancedAnnual report
「Number of consolidated subsidiaries: 12. MapleSystems was included in the scope of consolidation during the current consolidated fiscal year following the acquisition of all its shares. Branding Career and Growth One were also included in the scope of consolidation after being newly established during the current consolidated fiscal year. TSRソリューションズ was excluded from the scope of consolidation following an absorption-type merger effective 1 June 2024, under which TSR, a consolidated subsidiary of the Company, was the surviving company and TSRソリューションズ was the absorbed company.」
While the scope of consolidation expanded through the acquisition of MapleSystems and the establishment of Branding Career and Growth One, TSRソリューションズ was excluded from the scope of consolidation following its absorption-type merger with TSR, resulting in a group comprising 12 consolidated subsidiaries. - FY2024-Q2AdvancedAnnual report
「Following the acquisition of MapleSystems through a share purchase effective 29 February 2024, the Company included it in the scope of consolidation.」
As the scope of consolidation continues to expand through the establishment and acquisition of subsidiaries, the process has progressed to the acquisition of MapleSystems and the commencement of its consolidation. - FY2024-Q1AdvancedAnnual report
「During the first quarter of the current consolidated fiscal year, the Company newly established Growth One and Branding Career as subsidiaries, effective 1 September 2023, and therefore included them in the scope of consolidation.」
The scope of the consolidated group has expanded following the establishment of Growth One and Branding Career and their inclusion in the scope of consolidation. - FY2023AdvancedAnnual report
「The Group consists of the Company and its 10 consolidated subsidiaries: 株式会社Branding Engineer, 株式会社Digital Arrow Partners, 株式会社ジンアース, 株式会社2Hundred, TSRソリューションズ株式会社, 株式会社DeProp, 株式会社UPTORY, TSR株式会社, 株式会社Yellowstone Consulting, and 株式会社M＆A承継機構, for a total of 11 companies.」
The consolidated group now comprises 11 companies, including the Company, and 10 consolidated subsidiaries. The scope of consolidation has expanded through the acquisition or establishment of DeProp, UPTORY, ジンアース and TSR, among others. - FY2023-Q3AdvancedAnnual report
「During the third quarter consolidated accounting period, 株式会社M&A承継機構 was newly established and included in the scope of consolidation from that period. In addition, 株式会社ジンアース and 株式会社UPTORY were converted into subsidiaries through acquisitions of shares and included in the scope of consolidation from the third quarter consolidated accounting period.」
The scope of the consolidated Group expanded through the establishment of M&A承継機構 and the conversion of ジンアース and UPTORY into subsidiaries. - FY2023-Q2ReframedAnnual report
「Because 株式会社Yellowstone Consulting was newly established as a subsidiary effective 1 September 2022 and 株式会社ブランディングエンジニア (a company preparing for a corporate split) was newly established as a subsidiary effective 20 September 2022, both companies have been included in the scope of consolidation. Effective 14 September 2022, 株式会社DeProp was converted into a subsidiary through an acquisition of shares and included in the scope of consolidation. Effective 1 January 2023, 株式会社X Investors and 株式会社Care Technology, which had been consolidated subsidiaries of the Company, ceased to exist following an absorption-type merger in which the Company was the surviving entity.」
While adding the 2 newly established companies and DeProp to the scope of consolidation, the Company removed X Investors and Care Technology from the scope of consolidation following an absorption-type merger, restructuring the Group. - FY2023-Q1AdvancedAnnual report
「Because 株式会社Yellowstone Consulting was newly established as a subsidiary effective 1 September 2022 and 株式会社ブランディングエンジニア (a company preparing for a corporate split) was newly established as a subsidiary effective 20 September 2022, both companies have been included in the scope of consolidation. In addition, following the conversion of 株式会社DeProp into a subsidiary through an acquisition of shares effective 14 September 2022, the company has been included in the scope of consolidation from the first quarter consolidated accounting period.」
From the previous state of 4 consolidated subsidiaries, the scope of consolidation expanded through the establishment of Yellowstone Consulting and 株式会社ブランディングエンジニア, a company preparing for a corporate split, and the conversion of DeProp into a subsidiary. - FY2022-Q3RestatedAnnual report
「As a result, as of 31 May 2022, the Group consisted of the Company and 4 subsidiaries.」
The consolidated Group continued to consist of 4 subsidiaries, including TSRソリューションズ. - FY2022-Q2AdvancedAnnual report
「As a result, as of 28 February 2022, the Group consisted of the Company and 4 subsidiaries.」
From the previous disclosure of 3 consolidated subsidiaries, the number of consolidated subsidiaries increased to 4 following the conversion of TSRソリューションズ into a subsidiary. - FY2021First statedAnnual report
「Because the Company has prepared consolidated financial statements since fiscal year 8, no information is provided for earlier periods.」
The Company has prepared consolidated financial statements since fiscal year 8, with 2Hundred, Care Technology, and X Investors as its 3 consolidated subsidiaries.