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Asua (246A) · RiskMitigated

Interest-Bearing Debt and Rising Interest Rates

First written in FY2024. 6 of 7 entries say "Mitigated", first in FY2025-H1. Latest entry: FY2026.

7entries
3years
2from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2024MitigatedFY2025-H1 – FY20262024: 120242025: 220252026: 42026
Same theme, other companies
Interest-Rate Risk on BorrowingsA theme 316 companies write about · 316 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 31 of 96 companies on the "Worse" side.

39 other companies' latest entry also says "Mitigated".

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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 316 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「At the end of the fiscal year, the Company's interest-bearing debt balance was ¥24 million, and its dependence on interest-bearing debt was 1.9%.」

    The interest-bearing debt balance declined from ¥94 million to ¥24 million, and dependence on interest-bearing debt declined from 6.5% to 1.9%. Short-term borrowings fell to zero, further reducing exposure to rising interest rates.
  3. FY2026-H1MitigatedAnnual report

    「The main factors were increases of ¥12.434 million in other current liabilities and ¥7.012 million in the provision for bonuses, offset by decreases of ¥55.000 million in short-term borrowings and ¥22.014 million in contract liabilities.」

    Short-term borrowings fell from ¥55.000 million to zero, while long-term borrowings also declined through repayment. Exposure to interest-bearing debt and interest expense declined further.
  4. FY2025MitigatedAnnual report

    「At the end of the fiscal year, interest-bearing debt was ¥94 million and the interest-bearing debt ratio was 6.5%.」

    Interest-bearing debt declined from ¥227 million to ¥94 million, and the interest-bearing debt ratio fell from 19.5% to 6.5%.
  5. FY2025-H1MitigatedAnnual report

    「The main factors were decreases of ¥85.000 million in short-term borrowings, ¥34.949 million in contract liabilities and ¥26.250 million in long-term borrowings, including current maturities of long-term borrowings.」

    Short- and long-term borrowings declined, reducing exposure to interest-bearing debt and interest expense from the previous fiscal year-end.
  6. FY2024First statedAnnual report

    「At the end of the fiscal year, interest-bearing debt was ¥227 million and the interest-bearing debt ratio was 19.5%.」

    Although the interest-bearing debt ratio is considered low, a substantial rise in interest rates could increase the burden.
Moved together

"Wider Adoption and Differentiation of TRYES Reports" moved the same way as this thread, in the same document, in 6 of its 7 moves.

632222★123456
  1. ★This thread
  2. 1Wider Adoption and Differentiation of TRYES Reports6×
  3. 2Improving growth metrics centered on a recurring-revenue business3×
  4. 3Concentration of Shares Among Major Shareholders and Representatives2×
  5. 4Strengthening the Financial Position through Retained Earnings and Operating Cash Flow2×
  6. 5Balancing Growth Investment with Stable Shareholder Returns2×
  7. 6Raising Growth Capital Through Listing and Investment2×

★ 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
No upcoming earnings preview for Asua yet. It last moved in the Earnings of 2026-08-10: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Interest-Bearing Debt and Rising Interest Rates | ASUA Inc. (246A) | Komori