Komori
Shobido (7819) · FactAdditional acquisition of shares in ピコモンテ・ジャパン

Bringing the Taiwanese Subsidiary into the Consolidated Group

First written in FY2016-Q3. 3 of 17 entries say "Restated". Latest entry: FY2026-H1.

17entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseOtherFY2016-Q3 – FY2021-Q2OtherFY2021 – FY2023OtherFY2024-Q2 – FY2026-H12016: 220162017: 120172018: 120182019: 120192020: 120202021: 420212022: 120222023: 120232024: 220242025: 220252026: 1
Same theme, other companies
Additional Acquisitions of Affiliate Shares and Expansion of the Consolidation ScopeA theme 141 companies write about · 0 as a headwind · 143 as a tailwind

5 other companies' latest entry also says "Other".

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Showing 14 of the 141 companies compared. The sentences above are computed from all 141.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1Additional acquisition of shares in ピコモンテ・ジャパンAnnual report

    「The voting rights ratio represented by the additionally acquired shares was 18.0%, bringing the Company's voting rights ratio in 株式会社ピコモンテ・ジャパン to 70.0% as a result of the transaction.」

    The Company additionally acquired shares of ピコモンテ・ジャパン, increasing its voting rights ratio from 52% to 70%.
  2. FY2025Consolidation of ピコモンテ and exclusion of ビューティードア from consolidationAnnual report

    「The Company acquired 52% of the shares of 株式会社ピコモンテ・ジャパン on 10 January 2025, making it a consolidated subsidiary. The Company also transferred all shares of its consolidated subsidiary ビューティードア株式会社 on 30 June 2025.」

    The Company acquired 52% of ピコモンテ・ジャパン and consolidated it, while ビューティードア was excluded from the scope of consolidation following the transfer of all its shares, changing the composition of the consolidated subsidiaries.
  3. FY2025-H1Consolidation of ピコモンテ・ジャパンAnnual report

    「Following the acquisition of 52% of the shares of 株式会社ピコモンテ・ジャパン on 10 January 2025, the company has been included in the scope of consolidation from the current interim consolidated accounting period.」

    In addition to the existing consolidated subsidiaries, ピコモンテ・ジャパン was added to the scope of consolidation following the acquisition of 52% of its shares on 10 January 2025.
  4. FY2024-Q2RestatedAnnual report

    「During the second quarter of the current fiscal year, the Company transferred 41% of the 51% equity interest in 壹見健康科技(上海)有限公司, a sub-subsidiary of the Company held by its consolidated subsidiary 粧美堂日用品(上海)有限公司, on 2 January 2024. Accordingly, the company has been excluded from the scope of consolidation.」

    The planned transfer of 壹見's interest for FY2023 was completed, and its exclusion from the scope of consolidation during the second quarter of the current fiscal year has been confirmed.
  5. FY2024-Q1AchievedAnnual report

    「Based on a resolution of the Board of Directors dated 11 October 2023, 上海粧美堂 entered into an equity interest transfer agreement on 12 October 2023 to transfer part of its interest in 壹見健康科技(上海)有限公司, a subsidiary of 上海粧美堂 and the Company's sub-subsidiary, and transferred the interest on 2 January 2024. Accordingly, 壹見 will be excluded from the Company's consolidated subsidiaries from the cumulative second quarter of the fiscal year ending September 2024.」

    The planned transfer of 壹見's interest for FY2023 was completed on 2 January 2024, confirming its exclusion from the scope of consolidation from the second quarter of the fiscal year ending September 2024.
  6. FY2023Exclusion from consolidation following the planned transfer of the Chinese joint venture interestAnnual report

    「We believe that transferring this interest and focusing the allocation of management resources will further enhance the corporate value of the Group.」

    On 12 October 2023, the Company entered into an agreement to transfer 41% of its 51% interest in 壹見健康科技(上海)有限公司, and the company was scheduled to be excluded from the consolidated subsidiaries upon the planned transfer on 29 December 2023.
  7. FY2022Change to a structure with 6 consolidated subsidiariesAnnual report

    「The Group consists of the Company and 6 consolidated subsidiaries. ... Effective 1 June 2022, ビューティードア・ホールディングス株式会社, formerly a consolidated subsidiary, ceased to exist following an absorption-type merger in which ビューティードア株式会社 was the surviving company, and was excluded from the scope of consolidation.」

    ビューティードア・ホールディングス was absorbed into ビューティードア, reducing the number of consolidated subsidiaries from 7 to 6.
  8. FY2021Expansion to 7 consolidated subsidiaries and exclusion of the Taiwan subsidiaryAnnual report

    「The Group consists of the Company and 7 consolidated subsidiaries and handles a broad range of products, including cosmetic accessories, fashion accessories, character merchandise (Note) and contact lens-related products.」

    While the Taiwan subsidiary was excluded from the scope of consolidation, the Group had 7 consolidated subsidiaries, including the acquisition of ビューティードア and others.
  9. FY2021-Q3AchievedAnnual report

    「Following the transfer of all shares of 台灣妝美堂股份有限公司, formerly a consolidated subsidiary of the Company, on 30 April 2021, the company has been excluded from the scope of consolidation from the third quarter of the current fiscal year.」

    All shares of Taiwan Shobido were transferred, and its exclusion from the scope of consolidation was reflected from the third quarter of the current fiscal year.
  10. FY2021-Q2DroppedAnnual report

    「Based on a resolution of the Board of Directors dated 25 March 2021, the Company entered into a share transfer agreement dated 30 March 2021 to transfer all shares of its consolidated subsidiary 台灣妝美堂股份有限公司 (hereinafter, "Taiwan Shobido") to 昕琦科技股份有限公司, and completed the share transfer on 30 April 2021. Accordingly, Taiwan Shobido will be excluded from the Company's consolidated subsidiaries.」

    All shares of the Taiwan subsidiary were transferred, and the company was to be excluded from the existing consolidated structure that included the Taiwan subsidiary.
  11. FY2021-Q1Expansion of Scope of ConsolidationAnnual report

    「As a change in the Group's principal affiliates, following the acquisition of all shares of ビューティードア・ホールディングス株式会社 on 1 October 2020, the company and its wholly owned subsidiary ビューティードア株式会社 have been included in the scope of consolidation from the first quarter of the current fiscal year.」

    ビューティードア・ホールディングス and its wholly owned subsidiary ビューティードア were added to the scope of consolidation, expanding the Group's affiliate structure from the previous consolidated structure.
  12. FY2020Expansion to a structure with 5 consolidated subsidiariesAnnual report

    「The Group consists of the Company and 5 consolidated subsidiaries and handles a broad range of products, including cosmetic accessories, fashion accessories, character merchandise (Note) and contact lens-related products.」

    The disclosures changed from 4 consolidated subsidiaries to a structure with 5 consolidated subsidiaries, including 1 affiliate of limited significance.
  13. FY2019-Q3Expansion of the scope of consolidation through consolidation of the joint ventureAnnual report

    「As a change in the Group's principal affiliates, 壹見健康科技(上海)有限公司, a joint venture newly established by the Company's consolidated subsidiary 粧美堂日用品(上海)有限公司, has been included in the scope of consolidation during the third quarter of the current fiscal year. The company qualifies as a specified subsidiary.」

    In addition to the existing consolidated structure, including the Taiwan subsidiary, the joint venture newly established by the Shanghai subsidiary was included in the scope of consolidation, expanding the number of consolidated entities.
  14. FY2018Expansion to a structure with 4 consolidated subsidiariesAnnual report

    「The Group consists of the Company and 4 consolidated subsidiaries and handles a broad range of products, including cosmetic accessories, fashion accessories, character merchandise (Note 1) and contact lens-related products.」

    In addition to the existing consolidated structure, including the Taiwan subsidiary, the Group is described as having 4 consolidated subsidiaries, including 1 affiliate of limited significance.
  15. FY2017RestatedAnnual report

    「The Group consists of the Company and 3 consolidated subsidiaries: 株式会社メリーサイト, 粧美堂日用品(上海)有限公司 and 台灣妝美堂股份有限公司.」

    The full-year disclosures also confirm a structure comprising 3 consolidated subsidiaries: メリーサイト, the Shanghai subsidiary and the Taiwan subsidiary.
  16. FY2016RestatedAnnual report

    「台灣妝美堂股份有限公司, which was an unconsolidated subsidiary in the previous fiscal year, has been included in the scope of consolidation from the current fiscal year because its significance increased.」

    The Taiwan subsidiary was consolidated because its significance increased, as confirmed in the full-year consolidated financial statements.
  17. FY2016-Q3First statedAnnual report

    「From the first quarter of the fiscal year, 台灣妝美堂股份有限公司, previously an unconsolidated subsidiary, has been included in the scope of consolidation because its significance increased.」

    The Taiwan subsidiary was included in the scope of consolidation because its significance increased.
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Bringing the Taiwanese Subsidiary into the Consolidated Group | SHOBIDO Corporation (7819) | Komori