Higher Liabilities and Lower Net Assets
First written in FY2017-Q3. 12 of 35 entries say "Worsened", first in FY2019-Q3. Latest entry: FY2027-H1.
Star seeds moved to the "Worse" side of this theme in 2018, 5 years before the typical company in this theme (2023).
9 other companies' latest entry also says "Other".
- FY2027-H1Both Liabilities and Net Assets IncreasingAnnual report
「Total liabilities at the end of the interim consolidated accounting period amounted to ¥4,892 million, an increase of ¥1,259 million from the end of the previous consolidated fiscal year.」
Liabilities increased by ¥1,259 million, mainly due to the increase in accounts payable and other factors, while net assets also increased by ¥898 million, mainly due to the exercise of stock acquisition rights and other factors. - FY2026Both Liabilities and Net Assets IncreasingAnnual report
「Total liabilities at the end of the consolidated fiscal year amounted to ¥3,633 million, an increase of ¥1,958 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥920 million in accounts payable, ¥432 million in advances received, and ¥711 million in deposits received, as well as decreases of ¥210 million in the current portion of long-term borrowings, among others.」
While liabilities increased by ¥1,958 million due to the expansion of transactions in new businesses and other factors, net assets also increased by ¥2,248 million to ¥2,837 million. - FY2026-H1Lower liabilities and higher net assetsAnnual report
「Total liabilities at the end of the interim consolidated accounting period amounted to ¥1,431 million, a decrease of ¥243 million from the end of the previous consolidated fiscal year.」
While liabilities decreased by ¥243 million, net assets increased by ¥1,048 million to ¥1,637 million through the exercise of stock acquisition rights and transfers to retained earnings. - FY2025Both Liabilities and Net Assets IncreasingAnnual report
「Total liabilities at the end of the consolidated fiscal year amounted to ¥1,674 million, an increase of ¥258 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥84 million in accounts payable, ¥177 million in borrowings, and ¥50 million in other current liabilities, among others. Total net assets at the end of the consolidated fiscal year amounted to ¥589 million, an increase of ¥105 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥275 million in capital stock and ¥64 million in stock acquisition rights, and a ¥65 million decrease in retained earnings.」
While liabilities increased by ¥258 million, net assets also increased by ¥105 million due to the capital increase and other factors. - FY2025-H1Higher liabilities and higher net assetsAnnual report
「Liabilities at the end of the interim consolidated accounting period amounted to ¥1,768 million, an increase of ¥352 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥98 million in accounts payable, ¥213 million in borrowings, and ¥67 million in accrued expenses. (Net assets) Total net assets at the end of the interim consolidated accounting period amounted to ¥943 million, an increase of ¥460 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥327 million in retained earnings and ¥266 million in capital stock.」
While liabilities increased by ¥352 million, net assets increased by ¥460 million due to increases in retained earnings and capital stock. - FY2025-Q1Higher liabilities and higher net assetsAnnual report
「Liabilities at the end of the first quarter amounted to ¥1,502 million, an increase of ¥86 million from the end of the previous consolidated fiscal year. This mainly reflected increases of ¥178 million in accounts payable and ¥5 million in provision for bonuses, and decreases of ¥29 million in income taxes payable, ¥14 million in borrowings, ¥4 million in accrued expenses, and ¥39 million in asset retirement obligations, among others. (Net assets) Total net assets at the end of the first quarter amounted to ¥970 million, an increase of ¥486 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥448 million from the issuance of new shares through a third-party allotment and ¥67 million from the issuance of the Fourth Stock Acquisition Rights, as well as a ¥28 million decrease in retained earnings.」
While liabilities increased by ¥86 million, net assets increased by ¥486 million through the third-party allotment and issuance of stock acquisition rights, bringing net assets at the end of the period to ¥970 million. - FY2024Lower liabilities and lower net assetsAnnual report
「Total liabilities at the end of the consolidated fiscal year amounted to ¥1,415 million, a decrease of ¥161 million from the end of the previous consolidated fiscal year. This mainly reflected an increase of ¥19 million in income taxes payable and ¥23 million in asset retirement obligations, and decreases of ¥11 million in accounts payable, ¥36 million in borrowings, ¥28 million in accrued expenses, ¥29 million in provision for bonuses, and ¥77 million in other current liabilities, among others.」
Total liabilities decreased by ¥161 million from the end of the previous consolidated fiscal year to ¥1,415 million. Meanwhile, total net assets contracted to ¥483 million, mainly due to a ¥332 million decrease in retained earnings and other factors. - FY2024-Q3Increase in liabilities and decrease in net assetsAnnual report
「Liabilities at the end of the third quarter amounted to ¥1,672 million, an increase of ¥95 million from the end of the previous consolidated fiscal year. This mainly reflected a ¥272 million increase in accounts payable and decreases of ¥10 million in borrowings, ¥22 million in provision for bonuses, ¥82 million in other current liabilities, and ¥54 million in asset retirement obligations, among others. (Net assets) Total net assets at the end of the third quarter amounted to ¥737 million, a decrease of ¥113 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥78 million in retained earnings and ¥34 million in stock acquisition rights.」
From the end of the previous consolidated fiscal year, liabilities increased by ¥95 million while net assets decreased by ¥113 million. The main changes were an increase in accounts payable and decreases in retained earnings and stock acquisition rights. - FY2024-Q2Both liabilities and net assets decreasedAnnual report
「Liabilities at the end of the second quarter amounted to ¥1,459 million, a decrease of ¥116 million from the end of the previous consolidated fiscal year. This mainly reflected an increase of ¥41 million in accounts payable and decreases of ¥9 million in borrowings, ¥28 million in accrued expenses, ¥28 million in provision for bonuses, and ¥36 million in asset retirement obligations, among others. (Net assets) Total net assets at the end of the second quarter amounted to ¥823 million, a decrease of ¥27 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥7 million increase in retained earnings and a ¥34 million decrease in stock acquisition rights.」
From the end of the previous consolidated fiscal year, liabilities decreased by ¥116 million and net assets by ¥27 million. Retained earnings increased, while the decrease in stock acquisition rights was a factor behind the decrease in net assets. - FY2024-Q1ReframedAnnual report
「Liabilities at the end of the first quarter amounted to ¥1,682 million, an increase of ¥105 million from the end of the previous consolidated fiscal year. This was mainly due to increases in accounts payable of ¥157 million and provision for bonuses of ¥20 million, among others, and a ¥11 million decrease in income taxes payable. (Net assets) Total net assets at the end of the first quarter amounted to ¥876 million, an increase of ¥25 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥60 million increase in retained earnings and a ¥34 million decrease in stock acquisition rights.」
While liabilities increased by ¥105 million, net assets increased by ¥25 million, mainly due to the increase in retained earnings, shifting from the previous situation in which increases in liabilities and decreases in net assets coexisted to one in which net assets are also increasing. - FY2023WorsenedAnnual report
「Total liabilities at the end of the consolidated fiscal year amounted to ¥936 million. Total net assets at the end of the consolidated fiscal year amounted to ¥1,108 million.」
Amid changes in the scope of consolidation from the end of the previous consolidated fiscal year, the financial position at the end of the current period comprised liabilities of ¥1,576 million and net assets of ¥851 million, indicating an increase in liabilities and a decrease in net assets. - FY2023-Q3WorsenedAnnual report
「Liabilities at the end of the third quarter amounted to ¥2,061 million, an increase of ¥1,170 million from the end of the previous consolidated fiscal year. This was mainly due to increases in accounts payable of ¥489 million, borrowings of ¥537 million, and asset retirement obligations of ¥194 million, among others. (Net assets) Total net assets at the end of the third quarter amounted to ¥975 million, a decrease of ¥178 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥178 million decrease in retained earnings.」
Following the expansion of the scope of consolidation, liabilities increased by ¥1,170 million from the end of the previous consolidated fiscal year to ¥2,061 million, while net assets decreased by ¥178 million to ¥975 million. Liabilities increased while net assets decreased. - FY2023-Q2WorsenedAnnual report
「Liabilities at the end of the second quarter amounted to ¥1,841 million, an increase of ¥950 million from the end of the previous consolidated fiscal year. This was mainly due to increases in accounts payable of ¥216 million, short-term borrowings of ¥257 million, the current portion of long-term borrowings of ¥192 million, and asset retirement obligations of ¥226 million, among others.」
Following the expansion of the scope of consolidation, liabilities increased by ¥950 million from the end of the previous consolidated fiscal year to ¥1,841 million, while net assets decreased by ¥212 million to ¥941 million. - FY2023-Q1ReframedAnnual report
「Liabilities at the end of the first quarter amounted to ¥2,157 million, an increase of ¥1,220 million from the end of the previous consolidated fiscal year. This was mainly due to increases in accounts payable of ¥336 million, short-term borrowings of ¥287 million, the current portion of long-term borrowings of ¥217 million, and asset retirement obligations of ¥255 million, among others. Total net assets amounted to ¥1,065 million, a decrease of ¥42 million from the end of the previous consolidated fiscal year.」
Following the start of consolidation of Chichikaka, liabilities increased by ¥1,220 million to ¥2,157 million, while net assets decreased by ¥42 million. The presentation has shifted from the previous standalone trend to a financial position reflecting the change in the scope of consolidation. - FY2022WorsenedAnnual report
「Total liabilities at the end of the consolidated fiscal year amounted to ¥936 million. Total net assets at the end of the consolidated fiscal year amounted to ¥1,108 million.」
Liabilities at the end of the consolidated fiscal year amounted to ¥936 million and net assets to ¥1,108 million. Compared with the end of the third quarter, liabilities increased while net assets decreased. - FY2022-Q3Both Liabilities and Net Assets IncreasingAnnual report
「Liabilities at the end of the third quarter amounted to ¥918 million. Major components were notes and accounts payable of ¥244 million, accounts payable-other of ¥220 million, accrued expenses of ¥127 million, and asset retirement obligations of ¥231 million, among others. (Net assets) Total net assets at the end of the third quarter amounted to ¥1,231 million. Major components were capital stock of ¥50 million, capital surplus of ¥899 million, and retained earnings of ¥246 million, among others.」
From the end of the second quarter, liabilities increased from ¥878 million to ¥918 million, while net assets increased from ¥1,150 million to ¥1,231 million. - FY2022-Q2Lower liabilities and lower net assetsAnnual report
「Liabilities at the end of the second quarter amounted to ¥878 million. Major components were notes and accounts payable of ¥137 million, accounts payable-other of ¥255 million, accrued expenses of ¥108 million, and asset retirement obligations of ¥245 million, among others. (Net assets) Total net assets at the end of the second quarter amounted to ¥1,150 million. Major components were capital stock of ¥788 million, capital surplus of ¥899 million, and retained earnings of negative ¥578 million, among others.」
Liabilities decreased from ¥980 million at the end of the first quarter to ¥878 million, while net assets decreased from ¥1,211 million to ¥1,150 million. - FY2022-Q1ReframedAnnual report
「Liabilities at the end of the first quarter amounted to ¥980 million. Major components were notes and accounts payable of ¥176 million, current portion of long-term borrowings of ¥20 million, current lease liabilities of ¥12 million, accounts payable-other of ¥286 million, accrued expenses of ¥116 million, and asset retirement obligations of ¥285 million, among others.」
Following the acquisition of Spic International as a subsidiary, the consolidated financial position disclosed liabilities of ¥980 million and net assets of ¥1,211 million. The presentation has shifted from the previous standalone trend in liabilities and net assets to a structure reflecting the change in the scope of consolidation. - FY2021WorsenedAnnual report
「The balance of retained earnings at the end of the current period was a negative ¥771 million, down ¥347 million from the previous period. This was due to the net loss for the period.」
Due to the ¥347 million net loss for the period, retained earnings decreased by ¥347 million year on year to negative ¥771 million, and net assets continued to contract. - FY2021-Q3WorsenedAnnual report
「As a result, total liabilities amounted to ¥648 million, an increase of ¥85 million from the end of the previous fiscal year.」
Total liabilities increased by ¥85 million from the end of the previous fiscal year to ¥648 million, while total net assets decreased by ¥172 million to ¥1,127 million, mainly due to the quarterly net loss. - FY2021-Q2WorsenedAnnual report
「Total net assets at the end of the second quarter amounted to ¥1,120 million, a decrease of ¥178 million from the end of the previous fiscal year. This was mainly due to a quarterly net loss of ¥184 million and a ¥5 million increase in stock acquisition rights.」
Total net assets decreased by ¥178 million from the end of the previous fiscal year to ¥1,120 million, mainly due to the quarterly net loss of ¥184 million. - FY2021-Q1WorsenedAnnual report
「Total net assets at the end of the first quarter amounted to ¥1,135 million, a decrease of ¥163 million from the end of the previous fiscal year. This was mainly due to a quarterly net loss of ¥168 million.」
Total net assets decreased by ¥163 million from the end of the previous fiscal year to ¥1,135 million, mainly due to the quarterly net loss of ¥168 million. - FY2020WorsenedAnnual report
「The balance of retained earnings at the end of the current period was a negative ¥424 million, down ¥164 million from the previous period. This was due to the net loss for the period.」
Liabilities decreased as a result of repayments of borrowings and bonds, while retained earnings decreased by ¥164 million due to the net loss for the period, resulting in a decrease in net assets from the end of the previous period. - FY2020-Q3WorsenedAnnual report
「As a result, total liabilities amounted to ¥830 million, an increase of ¥135 million from the end of the previous fiscal year. (Net assets) Total net assets at the end of the third quarter amounted to ¥1,408 million, a decrease of ¥41 million from the end of the previous fiscal year. This was mainly due to a quarterly net loss of ¥56 million and a ¥13 million increase in stock acquisition rights.」
Total liabilities increased by ¥135 million from the end of the previous fiscal year, while total net assets decreased by ¥41 million, indicating simultaneous increases in liabilities and decreases in net assets. - FY2020-Q2MitigatedAnnual report
「As a result, total liabilities amounted to ¥682 million, a decrease of ¥12 million from the end of the previous fiscal year.」
Total liabilities decreased by ¥12 million from the end of the previous fiscal year, reversing the increase seen in the previous quarter. Net assets decreased by ¥17 million, mainly due to the quarterly net loss and other factors. - FY2020-Q1WorsenedAnnual report
「Total net assets at the end of the first quarter of the current fiscal year were ¥1.423 billion, a decrease of ¥26 million from the end of the previous fiscal year. This was mainly due to a quarterly net loss of ¥25 million.」
Net assets decreased by ¥26 million from the end of the previous fiscal year, which reflected capital strengthening through a third-party allotment of shares, due to the quarterly net loss. Total liabilities were also reported to have increased by ¥84 million. - FY2019ReframedAnnual report
「The balance of share capital at the end of the current fiscal year was ¥788 million, an increase of ¥543 million from the previous fiscal year. The balance of capital surplus was ¥899 million, also an increase of ¥543 million. These increases resulted from a third-party allotment of shares.」
The third-party allotment of shares substantially increased capital, and together with the decrease in liabilities from repayments of long-term borrowings and bonds, shifted the description of the financial position toward capital strengthening. - FY2019-Q3WorsenedAnnual report
「At the end of the third quarter of the current consolidated fiscal year, liabilities were ¥3.687 billion. Major components included notes and accounts payable of ¥1.085 billion, short-term borrowings of ¥1.322 billion, accounts payable-other of ¥163 million, accrued expenses of ¥104 million, long-term borrowings of ¥222 million, bonds of ¥155 million, and asset retirement obligations of ¥305 million, among others. Total net assets were ¥1.340 billion.」
From liabilities of ¥3.315 billion and net assets of ¥1.410 billion at the end of the previous quarter, liabilities increased to ¥3.687 billion and net assets decreased to ¥1.340 billion. - FY2019-Q2ReframedAnnual report
「At the end of the second quarter of the current consolidated fiscal year, liabilities were ¥3.315 billion. Major components included notes and accounts payable of ¥672 million, accrued expenses of ¥242 million, short-term borrowings of ¥1.331 billion, long-term borrowings of ¥252 million, bonds of ¥155 million, and asset retirement obligations of ¥303 million, among others. Total net assets were ¥1.410 billion.」
Against the backdrop of the consolidation of ピート and a third-party allotment of shares, the company has transitioned to a consolidated financial position with liabilities of ¥3.315 billion and net assets of ¥1.410 billion. - FY2018ReframedAnnual report
「Long-term borrowings at the end of the current fiscal year were ¥219 million, a decrease of ¥41 million from the previous fiscal year. This reflected ¥100 million in borrowings and repayments.」
On the liabilities side, balances continue to decline due to repayments of long-term borrowings and bonds, while net assets continue to fall substantially due to the net loss for the current fiscal year. - FY2018-Q3ReframedAnnual report
「As a result, total liabilities were ¥1.352 billion, a decrease of ¥350 million from the end of the previous fiscal year.」
Although total liabilities decreased by ¥350 million from the end of the previous fiscal year, total net assets were ¥530 million, a decrease of ¥526 million. The company shifted from a state involving an increase in liabilities to one in which a decrease in liabilities coexisted with a substantial decline in net assets. - FY2018-Q2ReframedAnnual report
「As a result, total liabilities were ¥1.253 billion, a decrease of ¥450 million from the previous fiscal year. Total net assets were ¥980 million, a decrease of ¥76 million from the end of the previous fiscal year. This was mainly due to a ¥150 million increase in shareholders' equity from the disposal of treasury shares, a ¥59 million decrease in capital surplus, and a quarterly net loss of ¥162 million.」
Although liabilities decreased by ¥450 million year on year, net assets decreased by ¥76 million despite the increase resulting from the disposal of treasury shares, mainly due to the quarterly net loss and other factors. - FY2018-Q1ReframedAnnual report
「As a result, total liabilities were ¥1.538 billion, a decrease of ¥164 million from the end of the previous fiscal year.」
From the previous fiscal year's increase in liabilities and decrease in net assets, the company shifted by the end of the first quarter of the current fiscal year to a position in which liabilities had decreased by ¥164 million and net assets had increased by ¥48 million, due in part to the disposal of treasury shares. - FY2017ReframedAnnual report
「The balance of retained earnings at the end of the current fiscal year was ¥512 million, a decrease of ¥719 million from the previous fiscal year. This was mainly due to the net loss for the current fiscal year.」
On an annual basis, total liabilities decreased from the end of the previous fiscal year, while total net assets declined by more than ¥715 million, shifting from the previous state of increased liabilities and decreased net assets to one centered on a substantial decline in net assets. - FY2017-Q3First statedAnnual report
「As a result, total liabilities were ¥1.930 billion, an increase of ¥138 million from the end of the previous fiscal year. Total net assets were ¥1.329 billion, a decrease of ¥443 million from the end of the previous fiscal year. This was mainly due to a ¥451 million decrease in retained earnings, among other factors.」
Compared with the end of the previous fiscal year, total liabilities increased by ¥138 million, while total net assets decreased by ¥443 million. The main factor cited for the decrease in net assets was a ¥451 million decline in retained earnings.