Aun Consulting (2459) · FactProvision for shareholder benefits reversed
Recognition of a Provision for Shareholder Benefits
First written in FY2025. . Latest entry: FY2026.
2entries
2years
0from disclosures
How it moved
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".
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Showing 14 of the 25 companies compared. The sentences above are computed from all 25.Full recordFilings, disclosures and news, newest first
- FY2026Provision for shareholder benefits reversedAnnual report
「Reversal of allowance for shareholder benefit expenses 9,454」
Of the ¥38.733 million allowance for shareholder benefit expenses recognized in the previous period, ¥9.454 million was reversed and recognized as extraordinary income in the current period, leaving a zero balance at period-end. - FY2025First statedAnnual report
「To provide for expenditures associated with the shareholder benefit program, we estimate and recognize the amount expected to be incurred in the following consolidated fiscal year and thereafter on a reasonable basis.」
The company recognized an allowance for shareholder benefit expenses of ¥38.733 million in the current period, newly disclosing expected future expenditures associated with the shareholder benefit program as a provision item.