Komori
Besterra (1433) · TargetRestated

Stable dividend policy guided by a 40% payout ratio

First written in FY2017. 27 of 32 entries say "Restated". Latest entry: FY2027-H1.

32entries
10years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2025-H12017: 320172018: 420182019: 420192020: 220202021: 420212022: 220222023: 320232024: 320242025: 220252026: 52026
Same theme, other companies
Stable, Continuous Shareholder Returns and Dividend Increase PolicyA theme 1081 companies write about · 2 as a headwind · 1105 as a tailwind

68 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 193 companies compared. The sentences above are computed from all 193.Comparing 200 of the theme's 1107 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1RestatedAnnual report

    「Regarding the interim dividend for the 54th fiscal period (from 1 February 2026 to 31 January 2027), the Board of Directors resolved at its meeting held on 9 September 2026 to pay an interim dividend as follows to shareholders recorded in the shareholder register as of 31 July 2026. ① Total dividends: ¥133.071 million ② Dividend per share: ¥15.00」

    Under the policy of paying progressive dividends, with a payout ratio of approximately 40% and DOE of at least 3.5% as guidelines, the Company resolved to pay an interim dividend of ¥15 per share, totalling ¥133.071 million. This is the same amount as the interim dividend for the previous fiscal year.
  2. FY2026-H1AdvancedAnnual report

    「With respect to the interim dividend for the 53rd fiscal year (1 February 2025 to 31 January 2026), the Board of Directors resolved at its meeting held on 9 September 2025 to pay an interim dividend as follows to shareholders recorded in the shareholder registry as of 31 July 2025. ① Total dividends: ¥136.636 million ② Dividend per share: ¥15.00」

    The company resolved to pay an interim dividend of ¥15 per share, or ¥136.636 million in total. This was an increase from the previous year's interim dividend of ¥10 per share, updating the implementation of its stable and progressive dividend policies.
  3. FY2025RaisedAnnual report

    「In addition to targeting a payout ratio of 40%, our basic policy is to continue paying progressive dividends, using a DOE (dividend on equity) of at least 3.5% based on shareholders’ equity, excluding other components of equity such as valuation differences on securities, as a target.」

    In addition to the previous policy targeting a payout ratio of 40%, the company newly specified progressive dividends targeting a DOE of at least 3.5%.
  4. FY2025-H1RestatedAnnual report

    「At the Board of Directors meeting held on 9 September 2024, the company resolved to pay an interim dividend as follows to shareholders recorded in the shareholder registry as of 31 July 2024. ① Total dividends: ¥88.611 million ② Dividend per share: ¥10.00 ③ Effective date of dividend receivable rights and dividend payment commencement date: 11 October 2024」

    In line with its stable dividend policy targeting a payout ratio of 40%, the company resolved to pay an interim dividend of ¥88.611 million in total, or ¥10 per share.
  5. FY2025-Q1RestatedAnnual report

    「At the Board of Directors meeting held on 8 March 2024, the company resolved to pay a final dividend as follows to shareholders recorded in the shareholder registry as of 31 January 2024. ① Total dividends: ¥88.611 million ② Dividend per share: ¥10.00 ③ Effective date of dividend receivable rights and dividend payment commencement date: 9 April 2024」

    The company disclosed that it resolved to pay a final dividend of ¥88.611 million in total, or ¥10 per share, in line with its stable dividend policy, and paid it on 9 April 2024.
  6. FY2024RestatedAnnual report

    「Based on the above, our basic policy for profit distribution is to target a payout ratio of 40% for total dividends, including interim dividends, and to work to improve our performance so that we can continue to pay stable dividends. For the current fiscal year, we resolved to pay a dividend of ¥20 per share, including an interim dividend of ¥10.」

    The company continued its stable dividend policy targeting a payout ratio of 40% and paid ¥20 per share for the current fiscal year. The disclosed payout ratio was 82.8%.
  7. FY2024-Q2RestatedAnnual report

    「With respect to the interim dividend for the 51st fiscal year (1 February 2023 to 31 January 2024), the Board of Directors resolved at its meeting held on 8 September 2023 to pay an interim dividend as follows to shareholders recorded in the shareholder registry as of 31 July 2023. ① Total dividends: ¥88.611 million ② Dividend per share: ¥10.00」

    Under its stable dividend policy targeting a payout ratio of 40%, the company resolved to pay an interim dividend of ¥88.611 million in total, or ¥10 per share, for the current fiscal year.
  8. FY2024-Q1RestatedAnnual report

    「At the Board of Directors meeting held on 10 March 2023, the company resolved to pay a final dividend as follows to shareholders recorded in the shareholder registry as of 31 January 2023. ① Total dividends: ¥88.611 million ② Dividend per share: ¥10.00」

    The company disclosed that it resolved to pay a final dividend of ¥88.611 million in total, or ¥10 per share, in line with its stable dividend policy, and paid it on 11 April 2023.
  9. FY2023RestatedAnnual report

    「Based on the above, our basic policy for profit distribution is to target a payout ratio of 40% for total dividends, including interim dividends, and to work to improve our performance so that we can continue to pay stable dividends. For the current fiscal year, we resolved to pay a dividend of ¥20 per share, including an interim dividend of ¥10.」

    The company reaffirmed its stable dividend policy targeting a payout ratio of 40% and paid ¥20 per share for the current fiscal year, including an interim dividend of ¥10.
  10. FY2023-Q2RestatedAnnual report

    「With respect to the interim dividend for the 50th fiscal year (1 February 2022 to 31 January 2023), the Board of Directors resolved at its meeting held on 9 September 2022 to pay an interim dividend as follows to shareholders recorded in the shareholder registry as of 31 July 2022. ① Total dividends: ¥88.611 million ② Dividend per share: ¥10.00」

    The company disclosed that it resolved to pay an interim dividend of ¥88.611 million in total, or ¥10 per share, in line with its stable dividend policy.
  11. FY2023-Q1RestatedAnnual report

    「11 March 2022 Board of Directors Common shares 86,213 10 31 January 2022 12 April 2022 Retained earnings」

    The company disclosed that it resolved to pay a final dividend of ¥86.213 million in total, or ¥10 per share, in line with its stable dividend policy, and paid it on 12 April 2022.
  12. FY2022-Q3RestatedAnnual report

    「With respect to the interim dividend for the 49th fiscal year (1 February 2021 to 31 January 2022), the Board of Directors resolved at its meeting held on 9 September 2021 to pay an interim dividend as follows to shareholders recorded in the shareholder registry as of 31 July 2021. ① Total dividends: ¥50.134 million ② Dividend per share: ¥6.00」

    The company disclosed that it resolved to pay an interim dividend of ¥50.134 million in total, or ¥6 per share, in line with its stable dividend policy, and paid it on 11 October 2021.
  13. FY2022-Q2RestatedAnnual report

    「With respect to the interim dividend for the 49th fiscal year (1 February 2021 to 31 January 2022), the Board of Directors resolved at its meeting held on 9 September 2021 to pay an interim dividend as follows to shareholders recorded in the shareholder registry as of 31 July 2021. ① Total dividends: ¥50.134 million ② Dividend per share: ¥6.00」

    The company disclosed that it resolved to pay an interim dividend of ¥50.134 million in total, or ¥6 per share, in line with its stable dividend policy.
  14. FY2022-Q1RestatedAnnual report

    「22 April 2021 Annual General Meeting of Shareholders Common shares 82,266 10 31 January 2021 23 April 2021 Retained earnings」

    Based on a resolution at the Annual General Meeting of Shareholders, the company paid a total dividend of ¥82.266 million, or ¥10 per common share, and disclosed that the dividend was paid in line with its stable dividend policy.
  15. FY2021RestatedAnnual report

    「Based on the above policy, the company decided to pay a dividend of ¥16 per share, including an interim dividend of ¥6. As a result, the payout ratio for the fiscal year was 102.7%.」

    The company maintained its stable dividend policy targeting a 40% payout ratio and paid ¥16 per share. The payout ratio for the fiscal year was 102.7% relative to the level of profit.
  16. FY2021-Q2RestatedAnnual report

    「At its Board of Directors meeting held on 9 September 2020, the company resolved to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2020. 1. Total dividends: ¥49.360 million 2. Dividend per share: ¥6.00」

    In line with its stable dividend policy, the company disclosed its resolution to pay total interim dividends of ¥49.360 million, or ¥6 per share.
  17. FY2020RestatedAnnual report

    「Regarding profit allocation, we will aim for a total dividend payout, including the interim dividend, equivalent to a payout ratio of approximately 40%, and will work to improve business performance so that we can continue to pay stable dividends. Based on this policy, we decided to pay a dividend of ¥16 per share, including an interim dividend of ¥6. As a result, the payout ratio for the fiscal year was 219.5%.」

    The company maintained its stable dividend policy targeting a 40% payout ratio and paid ¥16 per share. The payout ratio for the fiscal year reached 219.5% because of the decline in profit.
  18. FY2020-Q3RestatedAnnual report

    「Regarding the interim dividend for the 47th fiscal year (1 February 2019 to 31 January 2020), the Board of Directors resolved at its meeting held on 6 September 2019 to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2019. 1. Total dividends: ¥49.360 million 2. Dividend per share: ¥6.00」

    In line with its stable dividend policy, the company restated its resolution to pay total interim dividends of ¥49.360 million, or ¥6 per share.
  19. FY2020-Q2RestatedAnnual report

    「Regarding the interim dividend for the 47th fiscal year (1 February 2019 to 31 January 2020), the Board of Directors resolved at its meeting held on 6 September 2019 to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2019. 1. Total dividends: ¥49.360 million 2. Dividend per share: ¥6.00」

    In line with its stable dividend policy, the company disclosed its resolution to pay total interim dividends of ¥49.360 million, or ¥6 per share.
  20. FY2020-Q1RestatedAnnual report

    「25 April 2019 Annual General Meeting of Shareholders Common shares 82,267 10 31 January 2019 26 April 2019 Retained earnings」

    Based on a resolution of the Annual General Meeting of Shareholders, the company paid total dividends of ¥82.267 million, or ¥10 per common share, and disclosed a dividend payment consistent with its stable dividend policy.
  21. FY2019RestatedAnnual report

    「Regarding profit allocation, we will aim for a total dividend payout, including the interim dividend, equivalent to a payout ratio of approximately 40%, and will work to improve business performance so that we can continue to pay stable dividends. Although we recorded a gain on the sale of non-current assets of ¥388.240 million as an extraordinary gain for the fiscal year, we will retain the proceeds as a one-off item and allocate the funds to investment in future business activities.」

    The policy of targeting a 40% payout ratio remains unchanged. However, the ¥388.240 million gain on the sale of non-current assets was treated as a one-off item and retained, resulting in a payout ratio of 19.6% for the fiscal year.
  22. FY2019-Q3RestatedAnnual report

    「Regarding the interim dividend for the 46th fiscal year (1 February 2018 to 31 January 2019), the Board of Directors resolved at its meeting held on 7 September 2018 to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2018. 1. Total dividends: ¥41.134 million 2. Dividend per share: ¥5.00 3. Effective date of dividend claim rights and dividend payment commencement date: 15 October 2018」

    In line with its stable dividend policy, the company resolved to pay total interim dividends of ¥41.134 million, or ¥5 per share, with 15 October 2018 set as the dividend payment commencement date.
  23. FY2019-Q2RestatedAnnual report

    「Regarding the interim dividend for the 46th fiscal year (1 February 2018 to 31 January 2019), the Board of Directors resolved at its meeting held on 7 September 2018 to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2018. 1. Total dividends: ¥41.134 million 2. Dividend per share: ¥5.00」

    In line with its stable dividend policy, the company disclosed its resolution to pay total interim dividends of ¥41.134 million, or ¥5 per share.
  24. FY2019-Q1RestatedAnnual report

    「25 April 2018 Annual General Meeting of Shareholders Common shares 83,532 10 31 January 2018 26 April 2018 Retained earnings」

    Based on a resolution of the Annual General Meeting of Shareholders, the company paid total dividends of ¥83.532 million, or ¥10 per common share, and disclosed a dividend payment consistent with its stable dividend policy.
  25. FY2018RestatedAnnual report

    「Regarding profit allocation, we will aim for a total dividend payout, including the interim dividend, equivalent to a payout ratio of approximately 40%, and will work to improve business performance so that we can continue to pay stable dividends. For the fiscal year, we decided to pay a dividend of ¥15 per share, including an interim dividend of ¥5, based on this policy. As a result, the payout ratio for the fiscal year was 47.3%.」

    The company reconfirmed its policy of targeting a 40% payout ratio and paid and disclosed a dividend of ¥15 per share for the fiscal year, including an interim dividend of ¥5, resulting in a payout ratio of 47.3%.
  26. FY2018-Q3RestatedAnnual report

    「Regarding the interim dividend for the 45th fiscal year (1 February 2017 to 31 January 2018), the Board of Directors resolved at its meeting held on 8 September 2017 to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2017. 1. Total dividends: ¥41.634 million 2. Dividend per share: ¥5.00」

    The company restates the interim dividend resolved in the previous quarter: total dividends of ¥41.634 million and ¥5 per share.
  27. FY2018-Q2RestatedAnnual report

    「Regarding the interim dividend for the 45th fiscal year (1 February 2017 to 31 January 2018), the Board of Directors resolved at its meeting held on 8 September 2017 to pay an interim dividend as follows to shareholders recorded on the shareholder register as of 31 July 2017. 1. Total dividends: ¥41.634 million 2. Dividend per share: ¥5.00 3. Effective date of dividend claim rights and dividend payment commencement date: 16 October 2017」

    The company resolved to pay total interim dividends of ¥41.634 million, or ¥5 per share, and disclosed a dividend payment consistent with its policy of continuing stable dividends. This filing does not show whether the 40% payout ratio was achieved.
  28. FY2017First statedAnnual report

    「Regarding profit allocation, we will aim for a total dividend payout, including the interim dividend, equivalent to a payout ratio of approximately 40%, and will work to improve business performance so that we can continue to pay stable dividends.」

    The company has indicated a policy of continuing stable dividends based on a payout ratio of approximately 40%, including the interim dividend, while securing growth investment and retained earnings. The payout ratio for the fiscal year was 40.6%.
Moved together

"Deterioration in Operating Cash Flow Due to Increases in Trade Receivables and Contract Assets" moved the same way as this thread, in the same document, in 4 of its 32 moves.

433333★123456
  1. ★This thread
  2. 1Deterioration in Operating Cash Flow Due to Increases in Trade Receivables and Contract Assets4×
  3. 2Addressing the Shortage of Skilled Construction Workers Through Human Resources Services3×
  4. 3Securing Profitability on Individual Projects and Controlling Selling, General and Administrative Expenses3×
  5. 4Securing Talent and Accelerating Readiness through a Five-Day Workweek and Training Programs3×
  6. 5Proposal and Commercialization of Patented Construction Methods and Development of New Robots through Industry-Academic Collaboration3×
  7. 6Expected losses on work in hand and recognition of a provision for construction contract losses3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Besterra yet. It last moved in the Earnings presentation of 2026-09-09: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.