Acquisition of subsidiary shares
First written in FY2018-Q2. 14 of 17 entries say "Advanced", first in FY2018. Latest entry: 2026-11-04.
32 other companies' latest entry also says "Advanced".
- FY2025AdvancedAnnual report
「The company acquired all shares in 株式会社ブリッツ. Business combination date: 20 November 2024 (share acquisition date); 31 December 2024 (deemed acquisition date). Voting rights acquired: 100%.」
The company made 株式会社ブリッツ a wholly owned subsidiary on 20 November 2024 and consolidated its earnings from the fourth quarter. The acquisition price was ¥3,229 million, expanding the consolidated base of the CUSPA business. - FY2024-Q2AdvancedAnnual report
「(Domestic Sales Division) Because the company acquired all shares in 株式会社北光社 during the first quarter of the current consolidated fiscal year, it included the company in the scope of consolidation. (Overseas Sales Division and Industrial Machinery Sales Division) Because its materiality had increased, SPK Motorparts Co.,Ltd. has been included in the scope of consolidation since the first quarter.」
In addition to acquiring all shares in 北光社, the company added SPK Motorparts Co.,Ltd. to the scope of consolidation because its materiality had increased, advancing the consolidation of its subsidiaries and group business base. - FY2024-Q1AdvancedAnnual report
「Because the company acquired all shares in 株式会社北光社 during the first quarter of the current consolidated fiscal year, it included the company in the scope of consolidation. ③ Business combination date 31 May 2023 (share acquisition date) 30 June 2023 (deemed acquisition date) ⑥ Voting rights acquired 100%」
The company acquired all shares in 株式会社北光社 and added it to the scope of consolidation. The acquisition cost was ¥350 million, and provisional goodwill was ¥178.919 million. The stated rationale was synergies including regional strategy. - FY2023AdvancedAnnual report
「At a meeting of the Board of Directors held on 23 March 2023, the company resolved to acquire all shares in 株式会社北光社 and make it a subsidiary, entered into a share transfer agreement dated 27 March 2023, and acquired all shares on 31 May 2023.」
On 31 May 2023, after the filing date, the company made 株式会社北光社, a Tokushima-based wholesale distributor of automotive and motorcycle parts, a subsidiary with a 100% voting-rights ratio. The acquisition cost was ¥350 million, and the stated rationale was synergies including regional strategy. - FY2022-Q3AdvancedAnnual report
「株式会社デルオート, founded in 1970, is engaged mainly in automotive transmission repair services, remanufacturing and automotive maintenance. As the automotive maintenance and aftermarket repair market is a core business area for the SPK Group, which is involved in the domestic and overseas wholesale distribution of automotive parts, the company decided to acquire its shares because substantial synergies were expected.」
The company acquired all shares in 株式会社デルオート on 22 December 2021 and made it a subsidiary with a 100% voting-rights ratio. Following the acquisition, it was consolidated into the Domestic Sales Division, and ¥61,243 thousand in goodwill was recorded provisionally. - FY2022-Q2AdvancedAnnual report
「Because the company acquired all shares in 株式会社カービューティープロ during the second quarter of the current consolidated fiscal year, it included the company in the scope of consolidation. During the cumulative second quarter of the current consolidated fiscal year, only the balance sheet was consolidated.」
After acquiring all shares in 株式会社カービューティープロ, the company included it in the scope of consolidation from the second quarter. Goodwill of ¥83,913 thousand arising from the acquisition was also recorded provisionally. - FY2022-Q1AdvancedAnnual report
「At a meeting of the Board of Directors held on 2 July 2021, the company resolved to acquire all shares of 株式会社カービューティープロ and make it a subsidiary, entered into a share transfer agreement on the same date, and acquired all shares on 15 July 2021.」
As part of its subsidiary acquisition initiatives, the company completed the acquisition of all shares in 株式会社カービューティープロ and made it a subsidiary. - FY2021-Q3AdvancedAnnual report
「In the Overseas Sales Division segment, the company included Northeast Imported Parts & Accessories, Inc. in the scope of consolidation after its consolidated subsidiary, SPK USA HOLDINGS INC., acquired its shares and made it a wholly owned subsidiary. Goodwill increased by ¥334,556 thousand as a result of this transaction during the cumulative third quarter of the current consolidated fiscal year.」
After acquiring the U.S. automotive aftermarket parts distributor, the company included it in the scope of consolidation and recorded ¥334,556 thousand in goodwill. During the cumulative quarter, only the balance sheet was consolidated, and the goodwill amount was provisionally calculated. - FY2021-Q2AdvancedAnnual report
「At a meeting of the Board of Directors held on 23 September 2020, we resolved to acquire all shares of Northeast Imported Parts & Accessories, Inc. through our consolidated subsidiary SPK USA HOLDINGS INC. and make it a subsidiary. We entered into a share transfer agreement on 15 October 2020 and acquired all shares on 16 October 2020.」
As part of its existing subsidiary acquisition initiatives, the company completed the acquisition of all shares in a U.S. automotive aftermarket parts distributor through SPK USA HOLDINGS INC. The consideration paid was stated as US$4.5 million. - FY2020AdvancedAnnual report
「Investing activities generated ¥207 million in cash, compared with a cash outflow of ¥93 million in the previous consolidated fiscal year. This was mainly attributable to proceeds of ¥432 million from the sale of investment securities and cash outflows of ¥200 million for the acquisition of property, plant and equipment.」
The company recorded a ¥30 million outflow for the acquisition of shares in subsidiaries during the year and continued to operate with 5 consolidated subsidiaries. - FY2019RestatedAnnual report
「Of the above, ＳＰＫビークルパーツ CORP. and NIPPON TRANS PACIFIC CORP. have been included in the scope of consolidation since the current consolidated fiscal year because their impact on the consolidated financial statements has become material.」
The addition of the 2 companies to the scope of consolidation, which had been disclosed since the previous quarter, continued to be reported in the annual report. - FY2019-Q2RestatedAnnual report
「NIPPON TRANS PACIFIC CORP. and ＳＰＫビークルパーツ CORP. have been included in the scope of consolidation since the first quarter because their impact on the consolidated financial statements has become material.」
The addition of the 2 companies to the scope of consolidation in the previous quarter continued to be disclosed in the notes for the current quarter. There was no new change in the scope of consolidation. - FY2019-Q1AdvancedAnnual report
「NIPPON TRANS PACIFIC CORP. and ＳＰＫビークルパーツ CORP. have been included in the scope of consolidation since the first quarter of the current consolidated fiscal year because their impact on the consolidated financial statements has become material.」
The disclosure progressed from the previous description of the acquisition of shares in subsidiaries to adding NIPPON TRANS PACIFIC CORP. and ＳＰＫビークルパーツ CORP. to the scope of consolidation because their materiality had increased. - FY2018AdvancedAnnual report
「Investing activities resulted in a cash outflow of ¥1,314 million. This was mainly attributable to cash outflows of ¥679 million for the acquisition of property, plant and equipment and ¥346 million for the acquisition of shares in subsidiaries.」
The cash outflow for the acquisition of shares in subsidiaries was definitively stated as ¥346 million for the year. Related-party information identifies NIPPON TRANS PACIFIC CORP. as a subsidiary in which 100% of the voting rights are held. - FY2018-Q2First statedAnnual report
「Cash outflows for the acquisition of shares in subsidiaries: ¥315 million」
The acquisition of shares in a subsidiary was mentioned for the first time as one of the main causes of the decrease in cash from investing activities. The acquisition target and purpose were not specified in the main text.