Exclusion of Consolidated Subsidiaries from the Scope of Consolidation Due to Merger and Dissolution
First written in FY2017-Q2. 6 of 14 entries say "Advanced", first in FY2017-Q3. Latest entry: 2026-10-15.
The whole theme swung hardest in 2025: 1 of 7 companies on the "Worse" side.
4 other companies' latest entry also says "Advanced".
- 2026-10-15AdvancedFinancial results presentation
「2026年10月には、オーエス・シネブラザーズ株式会社の子会社化に伴い、OSシネマズミント神戸、OSシネマズ神戸ハーバーランドが新たにグループイン」
オーエス・シネブラザーズ株式会社の子会社化に伴う連結・事業範囲の拡大が具体化した。 - FY2027-H1Anime Limited added to the scope of consolidationAnnual report
「Anime Limited has been included in the scope of consolidation following the acquisition of all of its shares during the six-month interim consolidated accounting period.」
The acquisition of all shares of the UK-based Anime Limited was completed, and the company was included in the scope of consolidation from the interim period. - FY2026Changes in the scope of consolidationAnnual report
「Changes in consolidated subsidiaries during the consolidated fiscal year consisted of an increase of 2 companies and a decrease of 1 company. Two companies, including To-Smile Co., Ltd., were included in the scope of consolidation following their newly established incorporation and other events. Kansai Kyoei Kogyo Co., Ltd., which had been included in the scope of consolidation through the previous consolidated fiscal year, was excluded following completion of its liquidation.」
Two companies, including To-Smile Co., Ltd., were added to the scope of consolidation, while 1 company was excluded following completion of the liquidation of Kansai Kyoei Kogyo Co., Ltd. - FY2025-Q1AchievedAnnual report
「As part of a series of transactions, Tokyo Rakutenchi became our wholly owned consolidated subsidiary during the first quarter of the current fiscal year, following a share consolidation effective 4 April 2024 and a share repurchase effective 22 April 2024 to acquire all shares subject to the agreement not to tender them in the tender offer.」
The process of making Tokyo Rakutenchi a subsidiary, which began in the previous consolidated fiscal year, progressed, and its conversion into a wholly owned consolidated subsidiary was completed following the share consolidation and acquisition of the shares subject to the agreement not to tender. - FY2024AdvancedAnnual report
「Tokyo Rakutenchi Co., Ltd., previously an equity-method affiliate, was included in the scope of consolidation because it became a subsidiary following the additional acquisition of shares.」
Tokyo Rakutenchi changed from an equity-method affiliate to a consolidated subsidiary. The post-acquisition voting rights ratio was 65.26%. Toho-Towa US,Inc. was excluded from the scope of consolidation following completion of its liquidation. - FY2022Changes in the scope of consolidationAnnual report
「Changes in consolidated subsidiaries during the consolidated fiscal year consisted of an increase of 1 company and a decrease of 1 company. Two companies, including Toho Facilities Co., Ltd., were included in the scope of consolidation because Toho Facilities Co., Ltd. acquired all shares of ㈱シコー. Bankatsu Tochi Kigyo Co., Ltd., which had been included in the scope of consolidation through the previous consolidated fiscal year, was excluded because it merged with us and was dissolved.」
The scope of consolidation increased by 1 company following Toho Facilities’ acquisition of ㈱シコー and decreased by 1 company following the merger and dissolution of Bankatsu Tochi Kigyo Co., Ltd. - FY2022-Q3AdvancedAnnual report
「Toho Co., Ltd. absorbed and merged with its consolidated subsidiary Bankatsu Tochi Kigyo Co., Ltd., with 1 November 2021 as the effective date.」
Bankatsu Tochi Kigyo Co., Ltd. was absorbed and merged on 1 November 2021. - FY2020AdvancedAnnual report
「Kansai Tohai Business Co., Ltd., which had been included in the scope of consolidation through the previous consolidated fiscal year, merged with consolidated subsidiary Keihan Road Service Co., Ltd. and was dissolved, and was therefore excluded from the scope of consolidation.」
㈱関西トーハイ事業 was dissolved through its merger with Keihan Road Service Co., Ltd. and excluded from the scope of consolidation. - FY2019One non-consolidated subsidiary decreased through liquidation and one through a merger.Annual report
「Changes in non-consolidated subsidiaries during the consolidated fiscal year consisted of a decrease of 1 company through liquidation and a decrease of 1 company through a merger.」
The disclosure stated that the number of non-consolidated subsidiaries decreased by 1 through liquidation and by 1 through a merger. - FY2018-Q3RestatedAnnual report
「The consolidated subsidiary Toho Real Estate Co., Ltd. merged with us and was dissolved on 1 March 2017.」
The exclusion from the scope of consolidation due to the absorption-type merger and dissolution of Toho Real Estate Co., Ltd. was reiterated. - FY2018-Q2RestatedAnnual report
「The consolidated subsidiary Toho Real Estate Co., Ltd. merged with us and was dissolved on 1 March 2017.」
The exclusion from the scope of consolidation due to the absorption-type merger and dissolution of Toho Real Estate Co., Ltd. was reiterated. - FY2018-Q1AdvancedAnnual report
「Toho Co., Ltd. absorbed and merged with its consolidated subsidiary Toho Real Estate Co., Ltd., with 1 March 2017 as the effective date.」
Toho Real Estate Co., Ltd. was absorbed and merged, and was dissolved and excluded from the scope of consolidation as a consolidated subsidiary. - FY2017-Q3AdvancedAnnual report
「Hokkaido Toho Co., Ltd. was excluded from the scope of consolidation because its liquidation was completed on 29 September 2016. Subaru Solar Works Co., Ltd. was also excluded because it merged with consolidated subsidiary Subaru Kogyo Co., Ltd. and was dissolved effective 1 October 2016.」
In addition to the previously disclosed exclusion of ㈱公楽会館, the completed liquidation of Hokkaido Toho Co., Ltd. and the merger and dissolution of Subaru Solar Works Co., Ltd. were added as reasons for exclusion from the scope of consolidation. - FY2017-Q2First statedAnnual report
「Kouraku Kaikan Co., Ltd. was excluded from the scope of consolidation because the consolidated subsidiary merged with us and was dissolved effective 1 March 2016.」
㈱公楽会館 was dissolved through its merger with us and excluded from the scope of consolidation.