Addition of マルチョウ神戸屋 to the Consolidation Scope and Early Consolidation of the Balance Sheet Only
First written in FY2022-Q1. 3 of 4 entries say "Advanced", first in FY2022-Q2. Latest entry: FY2022.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Advanced".
- FY2022AdvancedAnnual report
「In addition, for マルチョウ神戸屋, which was included in the scope of consolidation from the first quarter, the income statement for the period from 1 February 2021 to 31 October 2021 was consolidated for the current consolidated fiscal year.」
For マルチョウ神戸屋, whose income statement began to be consolidated from the second quarter, the full-year results included the income statement for the period from 1 February to 31 October 2021. - FY2022-Q3AdvancedAnnual report
「In addition, for マルチョウ神戸屋, which was included in the scope of consolidation from the first quarter, the income statement for the period from 1 February 2021 to 31 July 2021 was consolidated for the cumulative third quarter.」
For マルチョウ神戸屋, whose income statement began to be consolidated from the second quarter, the cumulative third-quarter results included the income statement for the period from 1 February to 31 July 2021. - FY2022-Q2AdvancedAnnual report
「In addition, for マルチョウ神戸屋, which was included in the scope of consolidation from the first quarter, the income statement for the period from 1 February 2021 to 30 April 2021 was consolidated from the second quarter.」
For マルチョウ神戸屋, for which only the balance sheet had been consolidated in the first quarter, the income statement for the period from 1 February to 30 April 2021 was also consolidated from the second quarter. - FY2022-Q1First statedAnnual report
「As the Company acquired all shares of 株式会社マルチョウ神戸屋 and made it a subsidiary during the first quarter of the current consolidated accounting period, the company was included in the scope of consolidation. Since the deemed acquisition date was 1 February 2021 and the difference from the quarterly consolidated closing date did not exceed 3 months, only its balance sheet as of 31 January 2021 was consolidated in the first quarter, while its income statement was consolidated from the second quarter.」
マルチョウ神戸屋 was added as a consolidated subsidiary, but the Company consolidated only its balance sheet in the first quarter and began consolidating its income statement from the second quarter. This accounting treatment was disclosed for the first time.