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m-up holdings (3661) · InitiativeAdvanced

Preparing for a Flexible Capital Policy by Reducing the Capital Reserve

First written in FY2019. 11 of 13 entries say "Advanced", first in FY2020-Q2. Latest entry: FY2026.

13entries
8years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2020-Q2 – FY20262019: 220192020: 220202021: 120212022: 020222023: 120232024: 320242025: 220252026: 22026
Same theme, other companies
Transfer to Other Capital Surplus Through Capital Reduction and Capital Structure ReorganizationA theme 236 companies write about · 0 as a headwind · 217 as a tailwind

19 other companies' latest entry also says "Advanced".

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 198 companies compared. The sentences above are computed from all 198.Comparing 199 of the theme's 239 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「At a meeting of the Board of Directors held on 20 February 2026, the Company resolved and carried out the following matters concerning the acquisition of treasury shares pursuant to Article 156 of the Companies Act, as applied by replacing the relevant terms pursuant to Article 165, paragraph 3 of the same Act.」

    The Company resolved to acquire up to 1,450,000 treasury shares for ¥1 billion during the acquisition period from February to July 2026, and acquired 725,000 shares worth approximately ¥486.4 million during the current fiscal year. Cumulative acquisitions through the filing date totaled 1,433,200 shares, worth approximately ¥1 billion.
  2. 2026-05-15AdvancedEarnings presentation

    「2025年3月期:約3億円、 2026年3月期:約10億円の自己株式の取得を実施」

    自己株式取得の実施額が前期から増加し、株主還元と資本効率向上に向けた資本政策を進めている。
  3. FY2026-H1AdvancedAnnual report

    「Based on a resolution of the Board of Directors meeting held on 19 May 2025, the Company acquired 155,300 treasury shares for ¥299 million. Based on a resolution of the Board of Directors meeting held on 19 August 2025, the Company acquired 127,600 treasury shares for ¥299 million. In addition, based on a resolution of the Board of Directors meeting held on 24 July 2025, the Company disposed of 87,500 shares as restricted stock compensation.」

    The Company made additional acquisitions of treasury shares during the interim period, acquiring 155,300 shares for ¥299 million and 127,600 shares for ¥299 million. It also disposed of 87,500 shares as restricted stock compensation.
  4. FY2025AdvancedAnnual report

    「At a meeting of the Board of Directors held on 19 May 2025, the Company resolved and carried out the following matters concerning the acquisition of treasury shares pursuant to Article 156 of the Companies Act, as applied by replacing the relevant terms pursuant to Article 165, paragraph 3 of the same Act.」

    Following a resolution to acquire up to 200,000 treasury shares for ¥300 million for the purpose of enhancing shareholder returns and improving capital efficiency, the Company acquired 155,300 shares for ¥299,853,000.
  5. FY2025-H1AdvancedAnnual report

    「Based on a resolution of the Board of Directors meeting held on 16 May 2024, the Company acquired 82,300 treasury shares for ¥99 million. Based on a resolution of the Board of Directors meeting held on 21 May 2024, the Company acquired 79,500 treasury shares for ¥99 million. In addition, based on a resolution of the Board of Directors meeting held on 15 August 2024, the Company acquired 134,000 treasury shares for ¥151 million. As a result, treasury shares totaled ¥791 million at the end of the interim consolidated accounting period.」

    During the interim period, the Company acquired a total of 295,800 treasury shares for ¥349 million, bringing the treasury share balance to ¥791 million.
  6. FY2024AdvancedAnnual report

    「Treasury shares acquired during the fiscal year 100,000 139,829,800 Treasury shares acquired during the fiscal year 97,900 99,966,300」

    The Company acquired 100,000 treasury shares worth approximately ¥140 million under the resolution made in August 2023 and 97,900 shares worth approximately ¥100 million under the resolution made in February 2024.
  7. FY2024-Q3AdvancedAnnual report

    「At a meeting of the Board of Directors held on 14 February 2024, the Company resolved the following matters concerning the acquisition of treasury shares pursuant to Article 156 of the Companies Act, as applied by replacing the relevant terms pursuant to Article 165, paragraph 3 of the same Act. 1. Reason for acquiring treasury shares To enhance shareholder returns and improve capital efficiency through flexible acquisition of treasury shares. 2. Details of the acquisition (1) Class of shares to be acquired Common shares of the Company (2) Maximum number of shares that may be acquired 100,000 shares (maximum) (Ratio to the total number of shares issued, excluding treasury shares: 0.3%) (3) Maximum total acquisition cost ¥100 million (maximum) (4) Acquisition period From 15 February 2024 to 29 February 2024 (5) Acquisition method Market purchases based on a discretionary trading agreement for the acquisition of treasury shares」

    The Company resolved to acquire up to 100,000 treasury shares for a maximum total of ¥100 million from 15 February to 29 February 2024, to enhance shareholder returns and improve capital efficiency.
  8. FY2024-Q2AdvancedAnnual report

    「Based on a resolution of the Board of Directors meeting held on 15 August 2023, the Company acquired 100,000 treasury shares. As a result, treasury shares increased by ¥140 million, bringing treasury shares to ¥340 million at the end of the second quarter of the current consolidated fiscal year.」

    As part of its flexible capital policy and shareholder returns, the Company acquired 100,000 treasury shares worth ¥140 million.
  9. FY2021AdvancedAnnual report

    「The main factors contributing to the decrease were dividend payments of ¥200 million and the acquisition of treasury shares of ¥204 million.」

    The Company stated that it acquired ¥204 million of treasury shares during the fiscal year under the treasury share acquisition policy resolved in the previous fiscal year.
  10. FY2021-Q2AdvancedAnnual report

    「At a meeting of the Board of Directors held on 13 November 2020, the Company resolved the following matters concerning the acquisition of treasury shares pursuant to Article 156, paragraph 1 of the Companies Act, as applied by replacing the relevant terms pursuant to Article 165, paragraph 3 of the same Act. 1. Reason for acquiring treasury shares To enable flexible capital policies in response to changes in the business environment, enhance shareholder returns, and improve capital efficiency. 2. Maximum number of shares that may be acquired 100,000 shares (maximum) 3. Maximum total acquisition cost ¥200,000 thousand (maximum) 4. Acquisition period From 15 November 2020 to 31 March 2021」

    The Company resolved to acquire up to 100,000 treasury shares for a maximum total of ¥200 million from 15 November 2020 to 31 March 2021, to enable flexible capital policies, enhance shareholder returns and improve capital efficiency.
  11. FY2020AchievedAnnual report

    「Transfer from capital reserve to other capital surplus」

    On 27 June 2019, the Company carried out the procedures to reduce the capital reserve by ¥3,000,000 thousand and transfer the amount to other capital surplus, and the reduction is reflected in the capital reserve balance.
  12. FY2020-Q2AdvancedAnnual report

    「1 July 2019– 30 September 2019 (Note) 4,300 9,095,297 4,310 296,347 4,310 1,837,862 (Note) This increase resulted from the exercise of share acquisition rights.」

    The capital reserve balance is ¥1,837,862 thousand, down from ¥4,795,305 thousand at the end of the previous consolidated fiscal year. The preparation for flexible capital policies through the reduction of the capital reserve is reflected in the actual balance.
  13. FY2019First statedAnnual report

    「The capital reserve will be reduced by ¥3,000,000 thousand from ¥4,795,305 thousand to ¥1,795,305 thousand.」

    The Company plans to reduce the capital reserve by ¥3,000,000 thousand and transfer the amount to other capital surplus to prepare funds for the cancellation of treasury shares and for flexible and agile capital policies going forward. The effective date is scheduled for 28 June 2019.
Moved together

"Declining profit levels and the e-commerce business moving into the red" moved the same way as this thread, in the same document, in 12 of its 13 moves.

12119876★123456
  1. ★This thread
  2. 1Declining profit levels and the e-commerce business moving into the red12×
  3. 2Entry into the electronic ticketing business through integration with EMTG11×
  4. 3Electronic ticket business turns loss-making as peripheral services expand9×
  5. 4Shrinking music software market and expanding concert market8×
  6. 5Expansion of the customer base and number of paying members7×
  7. 6Early site expansion and an increase in the number of sites6×

★ 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
m-up holdings's next results are scheduled for 2026-11-13. Read the earnings preview It last moved in the Earnings presentation of 2026-05-15: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Preparing for a Flexible Capital Policy by Reducing the Capital Reserve | m-up holdings,Inc. (3661) | Komori