Komori
Yamaura (1780) · InitiativeIncrease in provision for shareholder benefits

Shareholder Benefit Program and Recognition of Provision for Shareholder Benefits

First written in FY2017. 2 of 29 entries say "Restated". Latest entry: FY2026.

29entries
10years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseOtherFY2019-Q2 – FY20262017: 12018: 220182019: 420192020: 420202021: 420212022: 420222023: 420232024: 220242025: 220252026: 22026
Same theme, other companies
Recognition of a Provision for Shareholder BenefitsA theme 25 companies write about · 23 as a headwind · 0 as a tailwind

13 other companies' latest entry also says "Other".

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 25 companies compared. The sentences above are computed from all 25.
Full recordFilings, disclosures and news, newest first
  1. FY2026Increase in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefit program 170,000 210,000」

    The provision for shareholder benefits increased from ¥170 million at the end of the previous fiscal year to ¥210 million.
  2. 2026-05-13OtherRevision of earnings forecasts

    「Provision for shareholder benefit program 170,000 210,000」

    The provision for shareholder benefits increased from ¥170.000 million at the end of the previous year to ¥210.000 million.
  3. FY2026-H1Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 170,000 89,824」

    The provision for shareholder benefits decreased from ¥170 million at the end of the previous consolidated fiscal year to ¥89.824 million.
  4. FY2025Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 177,442 170,000」

    The provision for shareholder benefits decreased from ¥177.442 million at the end of the previous fiscal year to ¥170 million. Under the shareholder benefit program, local specialty products are provided to shareholders holding 100 or more, 300 or more, or 1,000 or more shares.
  5. FY2025-H1Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 177,442 116,744」

    The provision for shareholder benefits decreased from ¥177.442 million at the end of the previous consolidated fiscal year to ¥116.744 million.
  6. FY2024-Q3Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 176,604 20,299」

    The provision for shareholder benefits decreased from ¥176.604 million at the end of the previous consolidated fiscal year to ¥20.299 million at the end of the third quarter of the current consolidated fiscal year.
  7. FY2024-Q2Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 176,604 92,673」

    The provision for shareholder benefits decreased from ¥176.604 million at the end of the previous consolidated fiscal year to ¥92.673 million at the end of the second quarter of the current fiscal year.
  8. FY2024-Q1Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 176,604 171,314」

    The provision for shareholder benefits decreased from ¥176.604 million at the end of the previous consolidated fiscal year to ¥171.314 million at the end of the first quarter of the current fiscal year.
  9. FY2023Increase in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 156,424 176,604」

    The provision for shareholder benefits increased from ¥156.424 million at the end of the previous consolidated fiscal year to ¥176.604 million.
  10. FY2023-Q3Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 156,424 2,106」

    The provision for shareholder benefits decreased from ¥156.424 million at the end of the previous consolidated fiscal year to ¥2.106 million at the end of the third quarter of the current consolidated fiscal year.
  11. FY2023-Q2Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 156,424 68,520」

    The provision for shareholder benefits decreased from ¥156.424 million at the end of the previous consolidated fiscal year to ¥68.520 million at the end of the second quarter of the current consolidated fiscal year.
  12. FY2023-Q1Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 156,424 156,331」

    The provision for shareholder benefits decreased from ¥156.424 million at the end of the previous consolidated fiscal year to ¥156.331 million at the end of the first quarter of the current fiscal year.
  13. FY2022Increase in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 147,665 156,424」

    The provision for shareholder benefits increased from ¥147.665 million at the end of the previous consolidated fiscal year to ¥156.424 million.
  14. FY2022-Q3Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 147,665 101,546」

    The provision for shareholder benefits decreased from ¥147.665 million at the end of the previous consolidated fiscal year to ¥101.546 million at the end of the third quarter of the current consolidated fiscal year.
  15. FY2022-Q2Increase in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 147,665 156,944」

    The provision for shareholder benefits increased from ¥147.665 million at the end of the previous consolidated fiscal year to ¥156.944 million at the end of the second quarter of the current consolidated fiscal year.
  16. FY2022-Q1RestatedAnnual report

    「Provision for shareholder benefits 147,665 147,665」

    The provision for shareholder benefits was ¥147.665 million both at the end of the previous consolidated fiscal year and at the end of the first quarter of the current consolidated fiscal year, maintaining the balance.
  17. FY2021Increase in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 127,827 147,665」

    The provision for shareholder benefits increased from ¥127.827 million at the end of the previous consolidated fiscal year to ¥147.665 million.
  18. FY2021-Q3Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 127,827 8,014」

    The provision for shareholder benefits decreased from ¥127.827 million at the end of the previous consolidated fiscal year to ¥8.014 million at the end of the third quarter of the current consolidated fiscal year.
  19. FY2021-Q2Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 127,827 63,719」

    The provision for shareholder benefits decreased from ¥127.827 million at the end of the previous consolidated fiscal year to ¥63.719 million at the end of the second quarter of the current consolidated fiscal year.
  20. FY2021-Q1RestatedAnnual report

    「Provision for shareholder benefits 127,827 127,827」

    The provision for shareholder benefits was ¥127.827 million both at the end of the previous consolidated fiscal year and at the end of the first quarter of the current fiscal year, maintaining the balance.
  21. FY2020Increase in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 111,922 127,827」

    The provision for shareholder benefits increased from ¥111.922 million at the end of the previous consolidated fiscal year to ¥127.827 million.
  22. FY2020-Q3Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 111,922 2,497」

    The provision for shareholder benefits decreased from ¥111.922 million at the end of the previous consolidated fiscal year to ¥2.497 million at the end of the third quarter of the current consolidated fiscal year.
  23. FY2020-Q2Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 111,922 52,070」

    The provision for shareholder benefits decreased from ¥111.922 million at the end of the previous consolidated fiscal year to ¥52.070 million at the end of the second quarter of the current consolidated fiscal year.
  24. FY2020-Q1Update to provision for shareholder benefits balanceAnnual report

    「Provision for shareholder benefits 111,922 110,402」

    The provision for shareholder benefits decreased from ¥111.922 million at the end of the previous consolidated fiscal year to ¥110.402 million at the end of the first quarter of the current consolidated fiscal year.
  25. FY2019Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 128,209 111,922」

    The provision for shareholder benefits decreased from ¥128.209 million at the end of the previous consolidated fiscal year to ¥111.922 million.
  26. FY2019-Q3Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 128,209 24,002」

    The provision for shareholder benefits decreased from ¥128.209 million at the end of the previous consolidated fiscal year to ¥24.002 million at the end of the third quarter of the current consolidated fiscal year.
  27. FY2019-Q2Decrease in provision for shareholder benefitsAnnual report

    「Provision for shareholder benefits 128,209 66,509」

    The provision for shareholder benefits decreased from ¥128.209 million at the end of the previous consolidated fiscal year to ¥66.509 million at the end of the second quarter of the current consolidated fiscal year.
  28. FY2018AdvancedAnnual report

    「The provision for shareholder benefits was ¥128.209 million.」

    The provision for shareholder benefits increased from ¥85.646 million at the end of the previous consolidated fiscal year to ¥128.209 million.
  29. FY2017First statedAnnual report

    「As a certain period had elapsed since the program was introduced and sufficient data had accumulated, it became possible to reasonably estimate the amount expected to be used in the future. Accordingly, we recognized a provision for shareholder benefits from the current consolidated fiscal year. As a result, the provision for shareholder benefits on the consolidated balance sheet at the end of the current consolidated fiscal year was ¥85.646 million, reducing operating income, ordinary income and income before income taxes by ¥85.646 million each.」

    As it became possible to reasonably estimate future costs associated with the shareholder benefit program, a provision for shareholder benefits of ¥85.646 million was recognized from the current consolidated fiscal year.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Yamaura yet. It last moved in the Revision of earnings forecasts of 2026-05-13: "Other".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.