Liquidation of LCL Patners Co., Ltd.
First written in FY2021-Q3. 1 of 4 entries say "Restated". Latest entry: FY2022.
No other company in this theme has enough history to compare yet.
- FY2022AchievedAnnual report
「January 2022: Liquidation of LCL Partners Co., Ltd. (non-consolidated subsidiary).」
For LCL Partners Co., Ltd., which had been described as undergoing liquidation procedures through the previous filing, completion of the liquidation in January 2022 is recorded in the company history. - FY2022-Q3AdvancedAnnual report
「The company’s subsidiary, LCL Partners Co., Ltd., is undergoing liquidation procedures.」
The description has progressed from the decision to liquidate LCL Partners stated in the previous filing to stating that the liquidation procedures are in progress. - FY2022-Q1RestatedAnnual report
「Pursuant to Article 5, Paragraph 2 of the “Regulations Concerning the Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements” (Cabinet Office Ordinance No. 64 of 2007), the company does not prepare quarterly consolidated financial statements because the subsidiary’s assets, sales, profit or loss, retained earnings, cash flows and other items are of insufficient materiality to prevent a reasonable judgment regarding the financial position, operating results and cash flows of the corporate group, and because the company has decided to liquidate its subsidiary, LCL Partners Co., Ltd.」
The decision to liquidate LCL Partners is reconfirmed as a reason for not preparing quarterly consolidated financial statements. - FY2021-Q3First statedAnnual report
「The company will advance management efficiency measures, including liquidating its subsidiary, 株式会社LCL Patners.」
The policy of proceeding with the liquidation of subsidiary 株式会社LCL Patners as a management-efficiency measure is described for the first time.