Consolidation of the Vietnamese operating company
First written in FY2017-Q2. 2 of 4 entries say "Cited as achieved", first in FY2017-Q3. Latest entry: FY2021.
No other company in this theme has enough history to compare yet.
- FY2021DroppedAnnual report
「HIRAYAMA VIETNAM Co.,Ltd. was excluded from the scope of consolidation during the current consolidated fiscal year because its total assets, net sales, net income or loss for the period attributable to the company’s interest, and retained earnings attributable to the company’s interest, among other items, no longer had a material impact on the consolidated financial statements.」
The Vietnamese operating company was excluded from the scope of consolidation and became an unconsolidated subsidiary. - FY2018Cited as achievedAnnual report
「From the current consolidated fiscal year, 株式会社平山トップテクニカルサービス has been included in the scope of consolidation because it was newly established, while 株式会社平山LACC, 株式会社平山グローバルサポーター and サンライズ協同組合 have been included because their materiality increased.」
The annual consolidated financial statements confirm the prior change under which newly established subsidiaries and subsidiaries whose materiality increased were added to the scope of consolidation. - FY2017-Q3Cited as achievedAnnual report
「From the second quarter of the current consolidated fiscal year, 平山分割準備株式会社 has been included in the scope of consolidation because it was newly established, while HIRAYAMA VIETNAM Co.,Ltd. has been included because its materiality increased.」
The notes continue to describe the prior change under which the Vietnamese operating company was included in the scope of consolidation from the second quarter. - FY2017-Q2First statedAnnual report
「From the second quarter of the current consolidated fiscal year, 平山分割準備株式会社 has been included in the scope of consolidation because it was newly established, while HIRAYAMA VIETNAM Co.,Ltd. has been included because its materiality increased.」
HIRAYAMA VIETNAM Co.,Ltd. was added to the scope of consolidation from the second quarter of the current consolidated fiscal year because its materiality increased.