Transition to standalone financial statements and standalone operations following the liquidation of レーベック株式会社
First written in FY2017-Q1. 9 of 14 entries say "Reframed", first in FY2020-Q3. Latest entry: 2026-08-31.
The whole theme swung hardest in 2025: 2 of 24 companies on the "Worse" side.
- 2026-08-31ReframedOccurring Fact
「In connection with this share transfer, WeCapital will be removed from the scope of consolidation.」
The share transfer of WeCapital changes its status from a consolidated subsidiary to an entity outside the scope of consolidation. - FY2025ReframedAnnual report
「REVO GINZA 1 Co., Ltd. and REVO GINZA 2 Co., Ltd. were included as consolidated subsidiaries from the current consolidated fiscal year following the acquisition of their shares. リパーク株式会社, REGALE Co., Ltd., ヤマワケギャランティ株式会社 and WeCapital Holdings, Inc., which were consolidated subsidiaries in the previous consolidated fiscal year, were excluded from the scope of consolidation during the current consolidated fiscal year because their shares were transferred.」
REVO GINZA 1 and 2 were added to the scope of consolidation, while リパーク, REGALE, ヤマワケギャランティ and WeCapital Holdings were excluded following the transfer of their shares. - FY2025-H1ReframedAnnual report
「REVO GINZA 1 Co., Ltd. and REVO GINZA 2 Co., Ltd. have been included in the scope of consolidation from the current interim consolidated fiscal period because all of their shares were acquired and they became consolidated subsidiaries.」
REVO GINZA 1 and REVO GINZA 2 were added to the scope of consolidation, expanding the consolidated structure for the real estate business. - FY2024ReframedAnnual report
「REVOLUTION REALTY Co., Ltd. was included as a consolidated subsidiary from the current consolidated fiscal year following its establishment, while リパーク株式会社, REGALE Co., Ltd., WeCapital Co., Ltd. and its five subsidiaries (ヤマワケエステート株式会社, ヤマワケギャランティ株式会社, ヤマワケアート株式会社, ヤマワケレンディング株式会社 and WeCapital Holdings, Inc.) were included following the acquisition of their shares.」
The scope of consolidation was expanded to 11 companies, including real estate and crowdfunding-related companies, while REVOLUTION CAPITAL and REVOLUTION琉球 were excluded following liquidation. - FY2024-Q1ReframedAnnual report
「From the first quarter of the current consolidated fiscal year, the newly established REVOLUTION REALTY Co., Ltd. has been included in the scope of consolidation.」
REVOLUTION REALTY Co., Ltd., which operates the real estate business, was newly established and consolidated within the existing scope of consolidation. - FY2023ReframedAnnual report
「株式会社REVOLUTION FINANCE and 株式会社REVOLUTION琉球 were included as consolidated subsidiaries from the current consolidated fiscal year because they were newly established. Japan Allocation Fund SPC was included because the company acquired shares. グリーン・キング奄美株式会社 was included because the company came to account for more than half of the financing amount recorded in liabilities. However, after the bonds underwritten by the company were redeemed, グリーン・キング奄美株式会社's financing amount fell below half, and it was removed from the scope of consolidation.」
The scope of consolidation expanded to include REVOLUTION FINANCE, REVOLUTION琉球, Japan Allocation Fund SPC and other entities, while グリーン・キング奄美株式会社 was removed from the scope of consolidation following the redemption of its bonds. - FY2023-Q3ReframedAnnual report
「In addition, from the third-quarter consolidated accounting period under review, the newly established 株式会社REVOLUTION琉球 and グリーン・キング奄美株式会社, which became a subsidiary under the effective-control criterion, have been included in the scope of consolidation.」
株式会社REVOLUTION琉球 and グリーン・キング奄美株式会社 were added to the previous scope of consolidation, expanding the consolidated group of companies related to the real estate business. - FY2023-Q2ReframedAnnual report
「From the second-quarter consolidated accounting period under review, the newly established 株式会社REVOLUTION FINANCE has been included in the scope of consolidation.」
The newly established real estate finance subsidiary REVOLUTION FINANCE was added to the previous scope of consolidation. The consolidated structure and reporting segments have expanded with the launch of a new finance business. - FY2020-Q3ReframedAnnual report
「From the third-quarter consolidated accounting period under review, the newly established 株式会社REVOLUTION CAPITAL has been included in the scope of consolidation.」
The company changed from a structure based on standalone financial statements and standalone operations to consolidated financial statements including a newly established subsidiary engaged in the investment business. The investment business was also added as a new segment. - FY2018-Q3RestatedAnnual report
「At the 31st annual general meeting of shareholders held on 26 May 2017, the proposal for a partial amendment to the Articles of Incorporation was approved, and the fiscal year-end was changed from the last day of February to the last day of October. As a result, the nine-month period under review (1 November 2017 to 31 July 2018) differs from the comparable nine-month period of the previous year, for which financial statements were not prepared, so no comparison has been made with the corresponding period of the previous year.」
Because financial statements for the corresponding period of the previous year were not prepared due to the change in the fiscal year-end, the company continues not to provide a year-on-year comparison for the nine-month period under review. - FY2018-Q2RestatedAnnual report
「The six-month period under review (1 November 2017 to 30 April 2018) covers a different period from the comparable six-month period of the previous year (1 March 2017 to 31 August 2017), so no comparison has been made with the corresponding period of the previous year.」
Because the reporting period for the six-month period under review differs from that of the corresponding period of the previous year due to a change in the fiscal year-end, the company continues not to provide a year-on-year comparison. - FY2017-Q3RestatedAnnual report
「We changed to standalone financial statements from the previous fiscal year (the fiscal year ending February 2017). As the first quarterly period under review represents the first year of standalone financial statements, no comparison or comparative analysis has been made with the corresponding quarter of the previous year.」
The company continues to state that it transitioned to standalone financial statements from the previous fiscal year and that no year-on-year comparison is provided because this is the first year of standalone financial statements. - FY2017RestatedAnnual report
「㈱レーベック, formerly a consolidated subsidiary, completed its liquidation during the fiscal year under review and was excluded from the scope of consolidation. As a result, we are conducting business activities on a standalone basis.」
The annual report also confirms the completion of レーベック's liquidation and the transition to standalone operations. - FY2017-Q1First statedAnnual report
「During the nine-month period under review, 株式会社レーベック, formerly a consolidated subsidiary, was liquidated. Accordingly, from the six-month period under review, we have conducted business activities on a standalone basis.」
Following the liquidation of 株式会社レーベック, the company changed from consolidated financial statements to standalone financial statements from the six-month period under review and is conducting business activities on a standalone basis.