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OPTiM (3694) · FactAdvanced

Recognition of Subsidy Income and Loss on Reduction of Fixed Assets

First written in FY2024-Q3. 3 of 4 entries say "Advanced", first in FY2024. Latest entry: FY2026.

4entries
3years
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2024-Q3AdvancedFY2024 – FY20262024: 320242025: 020252026: 12026
Same theme, other companies
Recognition of losses on disposal of fixed assetsA theme 23 companies write about · 6 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.

2 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 23 companies compared. The sentences above are computed from all 23.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「Extraordinary income for the current consolidated fiscal year was ¥31.089 million, up 686.9% year on year. This was attributable to national government subsidies. Extraordinary losses for the current consolidated fiscal year were ¥31.089 million. This was attributable to a loss on reduction of fixed asset book value.」

    In FY2026, the Company recognized national government subsidies of ¥31.089 million and a corresponding loss on reduction of fixed asset book value of ¥31.089 million.
  2. FY2025-H1AdvancedAnnual report

    「Extraordinary income Gain on changes in equity interests - 1,996 National government subsidies - 1,954 Total extraordinary income - 3,950 Extraordinary losses Loss on reduction of fixed asset book value - 1,954 Total extraordinary losses - 1,954」

    During the current interim consolidated fiscal period, the Company recognized national government subsidies of ¥1.954 million and a corresponding loss on reduction of fixed asset book value of ¥1.954 million.
  3. FY2024AdvancedAnnual report

    「Extraordinary income for the current consolidated fiscal year was ¥40.652 million, compared with none in the previous consolidated fiscal year. This was attributable to a gain on changes in equity interests and national government subsidies. Extraordinary losses for the current consolidated fiscal year were ¥21.328 million, down 7.1% year on year. This was attributable to a loss on reduction of fixed asset book value.」

    In FY2024, the Company recognized national government subsidies of ¥21.328 million and a corresponding loss on reduction of fixed asset book value of ¥21.328 million for the full fiscal year.
  4. FY2024-Q3First statedAnnual report

    「Extraordinary income Subsidy income - 21,328 Total extraordinary income - 21,328 Extraordinary losses Loss on reduction of fixed asset book value - 21,328 Total extraordinary losses 11,303 21,328」

    During the 3rd quarter of the current consolidated fiscal year, the Company recognized subsidy income of ¥21.328 million and a loss on reduction of fixed asset book value of ¥21.328 million.
Moved together

"Expansion of the product lineup from MDM to EMM" moved the same way as this thread, in the same document, in 3 of its 4 moves.

333332★123456
  1. ★This thread
  2. 1Expansion of the product lineup from MDM to EMM3×
  3. 2Rolling Out New Services to the Existing Customer Base Through Corporate DX3×
  4. 3Expansion of domestic market share and sales infrastructure for IoT platform services3×
  5. 4Development of agricultural IT and smart farming services3×
  6. 5Subscription-based monetization of new AI, IoT and robotics services3×
  7. 6Rollout of Industry-Specific Services, Including Education ICT and Medical ICT2×

★ 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.

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