Komori
Iwatani (8088) · Fact2 consolidated subsidiaries added and 6 removed; 1 equity-method affiliate added and 6 removed

Changes in the Scope of Consolidated Subsidiaries and Equity-Method Accounting

First written in FY2022-Q1. . Latest entry: FY2026-H1.

12entries
5years
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How it moved
ProgressHeldSoftenedWorseOtherFY2022-Q1 – FY2026-H12021: 220212022: 320222023: 320232024: 320242025: 12025
Same theme, other companies
Ongoing review of the consolidation and equity-method scopes based on materiality criteriaA theme 71 companies write about · 0 as a headwind · 3 as a tailwind

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

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Showing 14 of the 71 companies compared. The sentences above are computed from all 71.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H12 consolidated subsidiaries added and 6 removed; 1 equity-method affiliate added and 6 removedAnnual report

    「Number of consolidated subsidiaries: 101 2 companies were added and 6 were removed during the current interim consolidated fiscal year. The additions resulted from the companies being newly included in the scope of consolidation because their materiality increased. Of the removals, 5 resulted from mergers with consolidated subsidiaries and 1 from liquidation.」

    During the current interim consolidated fiscal year, 2 consolidated subsidiaries were added because their materiality increased, while 6 were removed through mergers and liquidation. 1 unconsolidated subsidiary accounted for using the equity method was added through a share purchase, while 6 were removed through transfer to the scope of consolidation and mergers. Negishi Liquefied Gas Terminal Co., Ltd. was transferred to the scope of consolidation because its materiality increased.
  2. FY2025-H12 consolidated subsidiaries added and 3 removed; 1 equity-method affiliate added and 8 removedAnnual report

    「Number of consolidated subsidiaries: 104 2 companies were added and 3 were removed during the current interim consolidated fiscal year. The additions resulted from the companies being newly included in the scope of consolidation because their materiality increased. The removals resulted from mergers with consolidated subsidiaries. 2. Significant Changes in the Scope of Equity-Method Accounting Number of unconsolidated subsidiaries accounted for using the equity method: 52 1 company was added and 8 were removed during the current interim consolidated fiscal year.」

    During the interim period, 2 consolidated subsidiaries were added because their materiality increased and 3 were removed through mergers, while 1 unconsolidated subsidiary accounted for using the equity method was added and 8 were removed.
  3. FY20248 Equity-Method Affiliates Added and 3 RemovedAnnual report

    「During the current consolidated fiscal year, 8 equity-method affiliates were added and 3 were removed. Of the additions, 5 resulted from share purchases, 1 from a newly established company, and 2 from being newly included in the scope of equity-method accounting because their materiality increased.」

    8 equity-method affiliates were added through share purchases, newly established companies and increased materiality, while 3 were removed through transfer to the scope of consolidation, liquidation and mergers.
  4. FY2024-Q3Increase in Consolidated Subsidiaries Through Share PurchasesAnnual report

    「2 companies were added during the third quarter of the current consolidated fiscal year. This resulted from share purchases.」

    During the third quarter of the current fiscal year, 2 consolidated subsidiaries were added through share purchases.
  5. FY2024-Q2Changes in the scope of consolidationAnnual report

    「1 company was added and 1 was removed during the second quarter of the current consolidated fiscal year. The addition resulted from a newly established company. The removal resulted from liquidation.」

    During the second quarter of the current fiscal year, 1 unconsolidated subsidiary accounted for using the equity method was added through a newly established company and 1 was removed through liquidation.
  6. FY2024-Q1Decrease in consolidated subsidiaries and equity-method affiliatesAnnual report

    「Number of consolidated subsidiaries: 105 1 company was added and 2 were removed during the first quarter of the current consolidated fiscal year. The addition resulted from the company being newly included in the scope of consolidation because its materiality increased. The removals resulted from mergers with consolidated subsidiaries. 2. Significant Changes in the Scope of Equity-Method Accounting Number of unconsolidated subsidiaries accounted for using the equity method: 55 2 companies were removed during the first quarter of the current consolidated fiscal year.」

    During the first quarter of the current fiscal year, 1 consolidated subsidiary was added because its materiality increased, while 2 were removed through mergers. 2 unconsolidated subsidiaries accounted for using the equity method were removed.
  7. FY2023-Q3Expansion of the scope of consolidationAnnual report

    「During the third quarter of the fiscal year, 2 companies were added. One was newly established and the other was added through the acquisition of an equity interest.」

    During the third quarter of the current fiscal year, 2 consolidated subsidiaries were added through newly established companies and acquisitions of equity interests, and 1 unconsolidated subsidiary accounted for using the equity method was added through a newly established company.
  8. FY2023-Q2Decrease in the Scope of ConsolidationAnnual report

    「1 company was removed during the second quarter of the current consolidated fiscal year. This resulted from liquidation.」

    During the second quarter of the current fiscal year, 1 consolidated subsidiary was removed through liquidation. In the same period, 4 unconsolidated subsidiaries accounted for using the equity method were also removed through liquidation.
  9. FY2023-Q1Changes in Consolidated Subsidiaries and Equity-Method AffiliatesAnnual report

    「Number of consolidated subsidiaries: 105 3 companies were added during the first quarter of the current consolidated fiscal year. 2 resulted from share purchases, and 1 was newly included in the scope of consolidation because its materiality increased. 2. Significant Changes in the Scope of Equity-Method Accounting Number of unconsolidated subsidiaries accounted for using the equity method: 61 4 companies were added and 2 were removed during the first quarter of the current consolidated fiscal year.」

    During the first quarter, 3 consolidated subsidiaries were added through share purchases and other means, while 4 unconsolidated subsidiaries accounted for using the equity method were added and 2 were removed.
  10. FY2022Changes in Equity-Method AffiliatesAnnual report

    「During the current consolidated fiscal year, 8 equity-method affiliates were added and 2 were removed. Of the additions, 2 resulted from share purchases, 1 from the newly including in the scope of equity-method accounting a subsidiary held by a company whose shares were purchased, and 5 from newly established companies. Of the removals, 1 was newly included in the scope of consolidation because its materiality increased, and 1 resulted from a merger with a consolidated subsidiary.」

    8 equity-method affiliates were added through share purchases, newly established companies and other means, and 2 were removed through transfer to the scope of consolidation and mergers.
  11. FY2022-Q2Changes in Equity-Method AffiliatesAnnual report

    「During the second quarter of the current consolidated fiscal year, 4 companies were added and 1 was removed. Of the additions, 2 resulted from share purchases, 1 from a newly established company, and 1 from the newly including in the scope of equity-method accounting a subsidiary held by a company whose shares were purchased. The removal resulted from a merger with a consolidated subsidiary.」

    During the second quarter of the current fiscal year, 4 equity-method affiliates were added through share purchases, newly established companies and other means, and 1 was removed through a merger with a consolidated subsidiary.
  12. FY2022-Q1First statedAnnual report

    「Number of consolidated subsidiaries: 102 1 company was added during the first quarter of the current consolidated fiscal year. This company was newly included in the scope of consolidation because its materiality increased. Number of unconsolidated subsidiaries accounted for using the equity method: 52 1 company was removed during the first quarter of the current consolidated fiscal year. This company was newly included in the scope of consolidation because its materiality increased.」

    During the first quarter of the current fiscal year, 1 consolidated subsidiary was added because its materiality increased, and 1 unconsolidated subsidiary accounted for using the equity method was removed.
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Iwatani's next results are scheduled for 2026-11-10. Read the earnings preview
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