Komori
Himaraya (7514) · InitiativeRestated

Removing B&D Co., Ltd. from the Consolidated Group Following the Sale of Its Shares

First written in FY2018-Q1. 5 of 7 entries say "Restated". Latest entry: FY2019-Q3.

7entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAchievedFY2018-Q1 – FY2018-Q2RestatedFY2018-Q3 – FY2019-Q32018: 420182019: 32019
Same theme, other companies
Removal from the Scope of Consolidation Through the Transfer of Shares in a SubsidiaryA theme 316 companies write about · 44 as a headwind · 225 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 156 companies compared. The sentences above are computed from all 156.Comparing 200 of the theme's 399 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2019-Q3RestatedAnnual report

    「On 28 December 2017, the company transferred all shares of 株式会社ビーアンドディー and excluded it from its consolidated subsidiaries. The results of 株式会社ビーアンドディー were included in the consolidated financial statements through 30 November 2017, and the company was excluded from consolidation from 1 December 2017.」

    The completed transfer of all shares of ビーアンドディー社, its exclusion from consolidation and the period covered by consolidation are reconfirmed.
  2. FY2019-Q2RestatedAnnual report

    「On 28 December 2017, the company transferred all shares of 株式会社ビーアンドディー and excluded it from its consolidated subsidiaries. The results of 株式会社ビーアンドディー were included in the consolidated financial statements through 30 November 2017, and the company was excluded from consolidation from 1 December 2017.」

    The completed transfer of all shares of ビーアンドディー社, its exclusion from consolidation and the period covered by consolidation are reconfirmed.
  3. FY2019-Q1RestatedAnnual report

    「On 28 December 2017, the company transferred all shares of 株式会社ビーアンドディー and excluded it from its consolidated subsidiaries. The results of 株式会社ビーアンドディー were included in the consolidated financial statements through 30 November 2017, and the company was excluded from consolidation from 1 December 2017.」

    The completed transfer of all shares of ビーアンドディー社, its exclusion from consolidation and the period covered by consolidation are reconfirmed.
  4. FY2018RestatedAnnual report

    「At a meeting of the Board of Directors held on 20 December 2017, the company resolved to transfer all shares of its consolidated subsidiary 株式会社ビーアンドディー to RIZAP株式会社, a subsidiary of RIZAPグループ株式会社, and entered into a share transfer agreement on the same date.」

    The completed transaction involving the transfer of all shares of ビーアンドディー社 and its exclusion from consolidation is reconfirmed as a material contract for management purposes.
  5. FY2018-Q3RestatedAnnual report

    「As of 28 December 2017, the company had transferred all shares of 株式会社ビーアンドディー and excluded the company from the scope of consolidation from the second quarter of the consolidated fiscal period.」

    The completed transfer of all shares of ビーアンドディー社 and its exclusion from consolidation are reconfirmed.
  6. FY2018-Q2AchievedAnnual report

    「As of 28 December 2017, the company had transferred all shares of 株式会社ビーアンドディー and excluded the company from the scope of consolidation from the second quarter of the consolidated fiscal period.」

    The transfer of all shares of ビーアンドディー社 and its exclusion from consolidation were completed, and a loss on disposal of subsidiaries of ¥363 million was recorded.
  7. FY2018-Q1AchievedAnnual report

    「At a meeting of the Board of Directors held on 20 December 2017, the company resolved to transfer the shares of its consolidated subsidiary 株式会社ビーアンドディー to RIZAP株式会社, a subsidiary of RIZAPグループ株式会社, and entered into a share transfer agreement with RIZAP株式会社. As a result of the share transfer, ビーアンドディー社 will be excluded from the company’s consolidated subsidiaries.」

    On 28 December 2017, the company transferred all 378,800 shares of ビーアンドディー社, representing 100% of voting rights, for ¥1 and completed the transaction to exclude it from the consolidated subsidiaries. In connection with the transfer, the company expects to record an extraordinary loss of ¥363 million in the second quarter of the fiscal year ending August 2018.
Moved together

"Improvement in Gross Profit Margin" moved the same way as this thread, in the same document, in 2 of its 7 moves.

22222★12345
  1. ★This thread
  2. 1Improvement in Gross Profit Margin2×
  3. 2Impact of Warm Winters and Insufficient Snowfall on Winter Goods and the Winter Sports Market2×
  4. 3A Store Network of 156 Locations Nationwide with 277,854 Square Meters of Selling Space2×
  5. 4Improving Inventory Efficiency2×
  6. 5Downward Pressure on the Gross Profit Margin from Deflationary Preferences and Discount Promotions2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Himaraya's next results are scheduled for 2026-10-15. Read the earnings preview
News
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