Separate Presentation of Gain on Lapsed Unpaid Dividends, Rental Income, and Gain from Reversal of Stock Acquisition Rights
First written in FY2020-Q1. 2 of 8 entries say "Restated". Latest entry: FY2026.
Wellnet moved to the "Worse" side of this theme in 2026.
1 other company's latest entry also says "Reframed".
- FY2026ReframedAnnual report
「“Gain on extinguishment of unpaid dividends,” “rental income,” “grant income” and “business cooperation payments,” which had been separately presented under non-operating income in the previous fiscal year, have been included in “Other” under non-operating income from the current fiscal year because their amounts had become less material.」
Several items previously presented separately were moved back into “Other” under non-operating income because their amounts had become less material. - FY2024-Q3Updated Presentation of Business Cooperation PaymentsAnnual report
「Business cooperation payments, which were included under “Other” in non-operating income during the cumulative third quarter period of the previous fiscal year, exceeded 20% of total non-operating expenses and have therefore been presented separately from the cumulative third quarter period.」
Business cooperation payments were changed from “Other” to a separate line item because they became quantitatively material, and the financial statements for the comparative period have been reclassified. - FY2023Separate Presentation of Business Cooperation PaymentsAnnual report
「Business cooperation payments, which were included under “Other” in non-operating expenses in the previous fiscal year, exceeded 10% of total non-operating expenses and have therefore been presented separately from the current fiscal year.」
Business cooperation payments were changed from “Other” in non-operating expenses to a separate line item because they became quantitatively material. - FY2022Separate Presentation of Subsidy IncomeAnnual report
「Subsidy income, which had previously been included under “Other” in non-operating income, exceeded 10% of total non-operating income and has therefore been presented separately from the current fiscal year.」
Subsidy income was changed from “Other” in non-operating income to a separate line item because it became quantitatively material. - FY2020Expansion of Items Presented SeparatelyAnnual report
「Deposits included under “Other” in current assets in the previous fiscal year became quantitatively material. Accordingly, from the current fiscal year, they are presented separately as deposits under current assets.」
Deposits have been presented separately from “Other” current assets, and the financial statements for the previous fiscal year have been reclassified. Gains on expired unclaimed dividends, deposits and deposits received are also presented separately in the cash flow statement. - FY2020-Q3RestatedAnnual report
「Rental income and gains on reversal of stock acquisition rights, which were included under “Other” in non-operating income during the cumulative third quarter period of the previous fiscal year, became quantitatively material. Accordingly, from the cumulative first quarter period of the current fiscal year, they are presented separately as rental income under non-operating income and gains on reversal of stock acquisition rights under extraordinary income, respectively.」
The Company has reconfirmed the separate presentation of rental income and gains on reversal of stock acquisition rights because they became quantitatively material. - FY2020-Q2RestatedAnnual report
「Gains on reversal of stock acquisition rights, which were included under “Other” in non-operating income during the cumulative second quarter period of the previous fiscal year, became quantitatively material. Accordingly, from the cumulative first quarter period of the current fiscal year, they are presented separately as gains on reversal of stock acquisition rights under extraordinary income. The financial statements for the cumulative second quarter period of the previous fiscal year have been reclassified to reflect this change in presentation.」
The Company has reconfirmed the change in presentation whereby gains on reversal of stock acquisition rights are presented separately because they became quantitatively material, with the financial statements for the comparative period reclassified accordingly. - FY2020-Q1First statedAnnual report
「The gains on expired unclaimed dividends, rental income and gains on reversal of stock acquisition rights, which were included under “Other” in non-operating income during the cumulative first quarter period of the previous fiscal year, became quantitatively material. Accordingly, from the cumulative first quarter period of the current fiscal year, they are presented separately as gains on expired unclaimed dividends and rental income under non-operating income, and gains on reversal of stock acquisition rights under extraordinary income, respectively.」
Items previously included under “Other” in non-operating income through the previous first quarter have been presented separately from the current first quarter because they became quantitatively material.