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Sumiseki Holdings (1514) · PolicyIncrease in the carrying amount of Wambo shares

Application of the Accounting Standard for Disclosure of Accounting Estimates

First written in FY2021. 1 of 7 entries say "Restated". Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2021 – FY20262021: 120212022: 120222023: 120232024: 120242025: 120252026: 22026
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 533 companies write about · 0 as a headwind · 15 as a tailwind

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 533 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026Increase in the carrying amount of Wambo sharesAnnual report

    「The carrying amount of Wambo Coal Pty Ltd’s Class B shares is their acquisition cost, and the appropriateness of the valuation is determined based on Wambo Coal Pty Ltd’s financial position, operating results and future dividend capacity, among other factors.」

    The carrying amount of Wambo’s Class B shares disclosed as a significant accounting estimate was ¥2,741 million, an increase from ¥2,350 million in the previous fiscal year. The Company continues to state that the amount may be affected by future performance, dividend capacity and foreign exchange rates.
  2. 2026-06-04OtherGeneral Meetings of Shareholders

    「As of the end of the consolidated fiscal year, ¥2,741 million was recorded as foreign-currency-denominated shares without residual asset distribution rights.」

    The recorded amount of the Class B shares of Wambo Coal Pty Ltd increased from ¥2,350 million to ¥2,741 million. The Company continued to explain that future performance, dividend potential and other factors may affect the valuation.
  3. FY2025Decrease in the carrying amount of Wambo sharesAnnual report

    「The Company holds 25 million Class B shares of Wambo Coal Pty Ltd, which were recorded at ¥2,350 million as of the end of the current consolidated fiscal year as foreign-currency-denominated shares without rights to distributions of residual assets.」

    The carrying amount of Wambo’s 25 million Class B shares decreased from ¥2,464 million in the previous fiscal year to ¥2,350 million. The Company continues to explain that future performance, dividend capacity and foreign exchange rates may affect the valuation.
  4. FY2024Increase in the carrying amount of Wambo sharesAnnual report

    「Among the unquoted shares included in investment securities are 25 million Class B shares of Wambo Coal Pty Ltd, an Australian coal mining company, held by the Company’s consolidated subsidiary 住石マテリアルズ株式会社. As of the end of the current consolidated fiscal year, the shares were recorded at ¥2,464 million as foreign-currency-denominated shares without rights to distributions of residual assets.」

    The carrying amount of Wambo’s 25 million Class B shares increased from ¥2,243 million in the previous fiscal year to ¥2,464 million. The Company continues to explain that future performance, dividend capacity and foreign exchange rates may affect the valuation.
  5. FY2023Decrease in the carrying amount of Wambo sharesAnnual report

    「The Company holds 25 million Class B shares of Wambo Coal Pty Ltd, an Australian coal mining company, which were recorded at ¥2,243 million as of the end of the current consolidated fiscal year as foreign-currency-denominated shares without rights to distributions of residual assets.」

    The carrying amount of Wambo’s 25 million Class B shares decreased from ¥2,298 million in the previous fiscal year to ¥2,243 million. The Company continues to explain that future performance, dividend capacity and foreign exchange rates may affect the valuation.
  6. FY2022RestatedAnnual report

    「Among the unquoted shares included in investment securities are 25 million Class B shares of Wambo, an operator of an Australian coal mine, held by the Company’s consolidated subsidiary 住石マテリアルズ株式会社. As of the end of the current consolidated fiscal year, the shares were recorded at ¥2,297 million as foreign-currency-denominated shares without rights to distributions of residual assets.」

    The Company continues to disclose that the carrying amount of Wambo’s 25 million Class B shares increased from ¥2,108 million in the previous fiscal year to ¥2,297 million, and that future performance and dividend capacity may affect the valuation.
  7. FY2021First statedAnnual report

    「We have applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, dated 31 March 2020) from the consolidated financial statements for the year-end of the fiscal year, and have included notes on significant accounting estimates.」

    From the end of the current consolidated fiscal year, the Company has applied the accounting standard on disclosures of accounting estimates and disclosed the valuation of Wambo’s Class B shares as a significant accounting estimate.
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No upcoming earnings preview for Sumiseki Holdings yet. It last moved in the General Meetings of Shareholders of 2026-06-04: "Other".
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Application of the Accounting Standard for Disclosure of Accounting Estimates | Sumiseki Holdings,Inc. (1514) | Komori