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M3 (2413) · FactAdvanced

Recognition of Gain on Sale of Shares in a Subsidiary

First written in FY2022-Q3. 2 of 9 entries say "Advanced", first in FY2022. Latest entry: FY2026.

9entries
5years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2022DroppedFY2023-Q3 – FY2024SoftenedFY20252022: 220222023: 220232024: 220242025: 120252026: 22026
Same theme, other companies
Recognition of gains on sales of investment securities and shares in affiliated companiesA theme 323 companies write about · 1 as a headwind · 346 as a tailwind

23 other companies' latest entry also says "Advanced".

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 181 companies compared. The sentences above are computed from all 181.Comparing 200 of the theme's 350 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「Segment profit was ¥4,878 million, up 386.5% year on year, reflecting the recognition of a ¥4,101 million gain on the sale of shares in an affiliate.」

    その他エマージング事業群では関連会社株式売却益4,101百万円を計上し、前期の関連会社株式売却益425百万円から大幅に増加した。
  2. 2026-05-01Cited as achievedEarnings

    「Segment profit was ¥4,878 million, up 386.5% year on year, reflecting the recognition of a ¥4,101 million gain on the sale of shares in an affiliate.」

    関連会社株式売却益4,101百万円を計上した実績が示された。
  3. FY2025SoftenedAnnual report

    「関連会社株式売却益 425」

    関連会社株式売却益は前期の624百万円から425百万円へ減少した。
  4. FY2024RestatedAnnual report

    「関連会社株式売却益 624」

    関連会社株式売却益を通期で624百万円計上した。
  5. FY2024-Q3関連会社株式売却益の計上Annual report

    「関連会社株式売却益 - △ 592」

    従来の子会社株式売却益とは異なり、当第3四半期連結累計期間には関連会社株式売却益592百万円を計上した。
  6. FY2023DroppedAnnual report

    「子会社株式売却益 -」

    子会社株式売却益は当連結会計年度には計上されず、前期の利益押上げ効果が剥落した。
  7. FY2023-Q3DroppedAnnual report

    「セグメント利益は、前年同期に計上した子会社株式売却益の剥落及び持分法による投資損益の増減により、366百万円(前年同期比70.9%減)となりました。」

    前年同期に計上された子会社株式売却益は当第3四半期には計上されず、利益押上げ効果が剥落した。
  8. FY2022AdvancedAnnual report

    「子会社株式売却益 1,236」

    子会社株式売却益1,236百万円を通期で計上したことが、その他エマージング事業群等の業績要因として開示されている。
  9. FY2022-Q3First statedAnnual report

    「Segment profit was ¥1,258 million, up 75.2% year on year, due to changes in the fair value of shares and the recognition of a gain on the sale of subsidiary shares.」

    The recognition of a gain on the sale of subsidiary shares, in addition to changes in share valuations, was cited as a factor behind higher segment profit in the Other Emerging Businesses group.
Moved together

"Further Growth of the MR-kun Family" moved the same way as this thread, in the same document, in 3 of its 9 moves.

333222★123456
  1. ★This thread
  2. 1Further Growth of the MR-kun Family3×
  3. 2Expanding the Evidence Solutions Business3×
  4. 3Opportunities from the COVID-19-Driven Shift Online in Healthcare and Pharmaceuticals3×
  5. 4Improving Medium- to Long-Term Performance and Promoting Shareholder-Oriented Management Through Share-Based Compensation2×
  6. 5Realizing Growth Through Alliances, Acquisitions and Capital Investments2×
  7. 6Risk of dilution from the exercise of share acquisition rights2×

★ 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
M3's next results are scheduled for 2026-11-04. Read the earnings preview It last moved in the Earnings of 2026-05-01: "Cited as achieved".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.