Strengthening Financial Soundness and Ensuring Flexibility in Capital Policy through Reductions in Capital and Capital Reserve and Disposition of Surplus
First written in FY2021-Q3. 4 of 9 entries say "Restated". Latest entry: 2026-05-25.
23 other companies' latest entry also says "Advanced".
- 2026-05-25AdvancedEarnings presentation
「Even if we conduct equity financing, we will establish a threshold such as a minimum market capitalization and pursue a capital policy that achieves profit and net asset growth exceeding dilution.」
The company has specified capital policy criteria aimed at achieving profit and net asset growth while limiting dilution. - FY2025Additional capital reduction and changes to the capital structureAnnual report
「26 March 2025 (Note) 4 — 7,098,040 △164,972 10,000 164,972 847,245」
Following the third-party allotment, share capital was reduced by ¥164,972 thousand to ¥10 million effective 26 March 2025, with the reduction transferred to capital reserves. A 1-for-2 stock split was also carried out on 1 February 2025. - FY2025-H1Capital structure following a third-party allotmentAnnual report
「The company received payment for a private placement from Mandarin Orange合同会社 on 19 August 2024. As a result, during the interim accounting period, stated capital and the capital surplus each increased by ¥74 million, bringing stated capital to ¥174 million and the capital surplus to ¥682 million at the end of the interim accounting period.」
Share capital and capital reserves increased through a third-party allotment from the capital structure maintained after the capital reduction. - FY2024-Q3RestatedAnnual report
「Change in share capital: — Share capital balance: 100,000 Change in capital reserves: — Capital reserves balance: 607,299」
The Company maintains the capital structure of ¥100 million in share capital and ¥607,299 thousand in capital reserves following the reductions in share capital and capital reserves. - FY2023RestatedAnnual report
「Share capital: ¥100,000 thousand Capital reserves: ¥607,299 thousand」
The Company maintains the capital structure of ¥100 million in share capital and ¥607,299 thousand in capital reserves following the reductions in share capital and capital reserves. - FY2023-Q3RestatedAnnual report
「Change in share capital: — Share capital balance: 100,000 Change in capital reserves: — Capital reserves balance: 607,299」
The Company maintains the capital structure of ¥100 million in share capital and ¥607,299 thousand in capital reserves following the reductions in share capital and capital reserves. - FY2023-Q2RestatedAnnual report
「Change in share capital: — Share capital balance: 100,000 Change in capital reserves: — Capital reserves balance: 607,299」
The balances of share capital at ¥100 million and capital reserves at ¥607,299 thousand have been maintained, continuing the capital structure following the previously implemented reductions in share capital and capital reserves. - FY2021AchievedAnnual report
「January 2021: Share capital reduced to ¥100 million」
The capital policy reducing share capital to ¥100 million was implemented in January 2021, as confirmed by the corporate history and the share capital balance. - FY2021-Q3First statedAnnual report
「At a meeting of the Board of Directors held on 18 November 2020, the Company resolved to submit proposals for reductions in share capital and capital reserves and the disposition of surplus to an extraordinary general meeting of shareholders held on 18 December 2020. The proposals were approved at that meeting and became effective on 25 January 2021. Under Article 447, Paragraph 1 of the Companies Act, the Company reduced its share capital and capital reserves to strengthen its financial position and secure flexibility in future capital policy, including shareholder returns. Of share capital of ¥2,391,985,176, ¥2,291,985,176 was reduced, leaving ¥100,000,000. Of capital reserves of ¥785,941,454, ¥178,641,541 was reduced, leaving ¥607,299,913. Other capital surplus of ¥2,470,626,717 was reduced and transferred to retained earnings brought forward.」
The Company decided on and obtained approval for a capital policy involving a reduction in share capital and capital reserves and the transfer of part of other capital surplus to retained earnings brought forward, which became effective on 25 January 2021. The Company states that the purpose was to strengthen its financial position and secure flexibility in future capital policy, including shareholder returns.