Komori
Asulina (3647) · PolicySoftened

Shareholder Return Policy Based on a Year-End Dividend

First written in FY2017. 6 of 12 entries say "Restated". Latest entry: 2026-10-13.

12entries
10years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2019-Q2 – FY2020-Q1SoftenedFY2021 – 2026-10-132017: 12018: 420182019: 220192020: 120202021: 020212022: 220222023: 020232024: 120242025: 020252026: 12026
Same theme, other companies
Dividend Frequency Policy Based on Annual Fiscal Year-End DividendsA theme 10 companies write about · 0 as a headwind · 7 as a tailwind

Asulina moved to the "Worse" side of this theme in 2022.

The whole theme swung hardest in 2026: 2 of 10 companies on the "Worse" side.

1 other company's latest entry also says "Softened".

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.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-13Softenedfinance.yahoo.co.jp

    「同時に、従来未定としていた前期の期末一括配当を見送るとし、今期の年間配当は未定とした。」

    前期の期末配当が見送られ、今期の年間配当も未定とされた。
  2. FY2024SoftenedAnnual report

    「Regrettably, no dividend will be paid for the fiscal year ending August 2024 because ① net sales for the fiscal year declined substantially, and the Company recorded significant operating losses, ordinary losses, net losses attributable to owners of the parent, and negative operating cash flow in both the previous and current consolidated fiscal years; and ② in the secondary-market sale of solar power plants in the renewable energy business, the Group's main business, the planned sale could not be completed during the fiscal year ending August 2024.」

    While maintaining its basic policy of returning profits to shareholders, the Group paid no dividend for the fiscal year ending August 2024 due to lower sales, losses, negative operating cash flow, and the failure to complete the planned sale of solar power plants.
  3. FY2022SoftenedAnnual report

    「No dividend was paid for the fiscal year ending August 2022 because full-year performance fell below the initial forecast for reasons including: ① changes to suppliers' manufacturing plans for solar module sales expected to be recognized as revenue during the fiscal year, resulting from changes to construction schedules caused by natural disasters and supply-chain disruptions stemming from the Ukraine crisis; ② unsuccessful procurement activities in the core solar power plant purchase-and-sale business due to intensifying price competition in the secondary market; and ③ delays in product development activities in the new energy business, which prevented monetization. In addition, ④ the consolidated fiscal year included a special loss of ¥467 million in investigation and correction costs related to improper accounting in prior periods, resulting in a substantial net loss attributable to owners of the parent of ¥452 million.」

    While maintaining its shareholder return policy, the Group did not pay a dividend for the fiscal year ending August 2022 due to deteriorating performance and ¥467 million in correction-related costs.
  4. FY2021SoftenedAnnual report

    「Because the findings of the Special Investigation Committee could have resulted in material amendments to the financial statements, specifically the balance sheet, the distributable amount could not be calculated accurately, and it was decided not to pay a dividend.」

    The policy of treating shareholder returns as an important priority was maintained, but no dividend was paid for the fiscal year ending August 2021.
  5. FY2020-Q1RestatedAnnual report

    「28 November 2019 Annual General Meeting of Shareholders Common shares 115,283 8 31 August 2019 29 November 2019 Retained earnings」

    It is stated that a dividend of ¥8 per share, totaling ¥115,283 thousand, was paid on 29 November 2019 under the policy centered on year-end dividends.
  6. FY2019-Q3RestatedAnnual report

    「29 November 2018 Annual General Meeting of Shareholders Common shares 216,763 3 31 August 2018 30 November 2018 Retained earnings」

    The payment of a dividend of ¥3 per share, totaling ¥216,763 thousand, under the policy centered on year-end dividends is reproduced.
  7. FY2019-Q2RestatedAnnual report

    「29 November 2018 Annual General Meeting of Shareholders Common shares 216,763 3 31 August 2018 30 November 2018 Retained earnings」

    It is stated that a dividend of ¥3 per share, totaling ¥216,763 thousand, was paid on 30 November 2018 under the policy centered on year-end dividends.
  8. FY2018RaisedAnnual report

    「Regarding dividends for the fiscal year, after taking into account net income in the Company's non-consolidated results for the fiscal year ending August 2018 and net income attributable to owners of the parent in its consolidated results, we decided to pay a year-end dividend of ¥3 per share to enhance shareholder returns.」

    The year-end dividend was increased from ¥2 per share in the previous fiscal year to ¥3, enhancing shareholder returns.
  9. FY2018-Q3RestatedAnnual report

    「29 November 2017 Annual General Meeting of Shareholders Common shares 137,389 2 31 August 2017 30 November 2017 Retained earnings」

    The payment of a dividend of ¥2 per share, totaling ¥137,389 thousand, under the year-end dividend policy is reproduced.
  10. FY2018-Q2RestatedAnnual report

    「29 November 2017 Annual General Meeting of Shareholders Common shares 137,389 2 31 August 2017 30 November 2017 Retained earnings」

    The payment of a dividend of ¥2 per share, totaling ¥137,389 thousand, under the year-end dividend policy is reproduced in the section concerning shareholders' equity and other items.
  11. FY2018-Q1RestatedAnnual report

    「29 November 2017 Annual General Meeting of Shareholders Common shares 137,389 2 31 August 2017 30 November 2017 Retained earnings」

    It is stated that a dividend of ¥2 per share, totaling ¥137,389 thousand, was paid on 30 November 2017 under the year-end dividend policy.
  12. FY2017First statedAnnual report

    「We regard returning profits to shareholders as an important priority and intend to provide shareholder returns after taking into account our financial condition, performance, business plans, and other factors.」

    Shareholder returns were identified as an important priority, with an annual year-end dividend as the basic policy. For the fiscal year, a year-end dividend of ¥2 per share was paid, representing a payout ratio of 27.5%.
Moved together

"Return to Profitability from Losses and Improved Performance" moved the same way as this thread, in the same document, in 3 of its 12 moves.

332222★123456
  1. ★This thread
  2. 1Return to Profitability from Losses and Improved Performance3×
  3. 2Growing Earnings Contribution from the Environment-Related Business3×
  4. 3Cash flow outflows associated with expanded investment and increased short-term borrowings2×
  5. 4Internal Control and Staffing Expansion Risks Associated with Small Organizations2×
  6. 5Risk of fluctuations in power generation due to weather, disasters and equipment deterioration2×
  7. 6Business Model Combining Sites, Certifications and Rights Related to Solar Power Generation2×

★ 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
Asulina's next results are scheduled for 2026-10-13. Read the earnings preview
Shareholder Return Policy Based on a Year-End Dividend | ASULINA Co.,Ltd. (3647) | Komori