Investment in an Affiliate and Recognition of Equity-Method Investment Losses
First written in FY2022-Q3. 2 of 10 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2023: 19 of 72 companies on the "Worse" side.
23 other companies' latest entry also says "Other".
- FY2026Equity-method investment loss updatedAnnual report
「Investment loss (△) if the equity method had been applied (thousand yen) △ 1,602」
The company disclosed an equity-method investment loss of ¥1.602 million for the current period in respect of 二海鷲ウイスキー株式会社 as an associate. - FY2026-H1Recognition of an Equity-Method Investment LossAnnual report
「Amount of investment loss (△) if the equity method had been applied － thousand yen △1,186 thousand yen」
While maintaining an investment of ¥25 million in an associate, the company disclosed an investment loss of ¥1.186 million for the interim period if the equity method had been applied. - FY2025Recognition of investment in an associate againAnnual report
「Cash payments for the acquisition of shares in affiliated companies △25,000」
The company recorded ¥25 million in cash payments for the acquisition of shares in affiliated companies as an investment in 二海鷲ウイスキー株式会社, an associate. - FY2024-Q1RestatedAnnual report
「No amount of investment gain or investment loss (△) if the equity method had been applied is reported for the first quarter of the 60th fiscal year because there were no associates.」
The company confirmed that, following the sale of the shares in 元町珈琲, there were no associates and no equity-method investment gain or loss was reported. - FY2023RestatedAnnual report
「The company sold all of its holdings in 株式会社元町珈琲 in November 2022, and the company therefore ceased to be an affiliated company.」
The company confirmed for the full year that, following the sale of all shares in 元町珈琲, the entity was no longer an associate. - FY2023-Q3Investment discontinued through the sale of shares in an associateAnnual report
「The company sold all of its holdings in 株式会社元町珈琲 in November 2022, and the company therefore ceased to be an affiliated company.」
The company sold all shares of 株式会社元町珈琲, reducing its investment in associates to zero as of the end of the third-quarter accounting period. The investment loss if the equity method had been applied was ¥65 thousand. - FY2023-Q2Increase in share of profit of investments accounted for using the equity methodAnnual report
「Amount of investment gain if the equity method had been applied － thousand yen 2,636 thousand yen」
For its investment in an associate, the company disclosed an investment gain of ¥2.636 million for the cumulative second quarter if the equity method had been applied. - FY2023-Q1Recognition of equity-method investment gainAnnual report
「Amount of investment gain if the equity method had been applied － thousand yen 2,007 thousand yen」
For its investment in an associate, the company disclosed an investment gain of ¥2.007 million for the cumulative first quarter if the equity method had been applied. There was no associate in the cumulative first quarter of the previous fiscal year, so no amount was reported. - FY2022Disclosure of full-year investment lossAnnual report
「Investment loss (△) if the equity method had been applied (thousand yen) △ 21,118 △ 20,469 － － △ 2,491」
For associates, including the investment in 株式会社元町珈琲, the company disclosed an investment loss of ¥2.491 million for the current period if the equity method had been applied as a key full-year metric. - FY2022-Q3First statedAnnual report
「Amount of investment in an associate － thousand yen 10,000 thousand yen Amount of investment loss (△) if the equity method had been applied － thousand yen △521 thousand yen」
The company disclosed an investment of ¥10 million in an associate as of the end of the third-quarter accounting period, and an investment loss of ¥521 thousand for the cumulative third quarter if the equity method had been applied.