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SAKURA internet (3778) · FactAdvanced

Recognition of valuation gains and gains on sale following the listing of an investee and the sale of investment securities

First written in FY2024-Q1. 4 of 6 entries say "Restated". Latest entry: FY2026.

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ProgressHeldSoftenedWorseRestatedFY2024-Q1 – FY20252023: 220232024: 220242025: 120252026: 12026
Same theme, other companies
Gain on sale and valuation loss on investment securitiesA theme 3 companies write about · 1 as a headwind · 2 as a tailwind

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

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Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「During the consolidated fiscal year, the company reviewed its holdings in line with the new listing of unlisted shares it held and sold part of those holdings." "Gain on sale of investment securities ¥155.595 million」

    Following investees' new listings, the company sold 3 listed stocks and recognized a ¥155.595 million gain on the sale of investment securities.
  2. FY2025RestatedAnnual report

    「During the consolidated fiscal year, the company reviewed its holdings in line with the new listing of unlisted shares it held and sold part of those holdings.」

    The company continues to review its holdings following investees' new listings and to assess whether to retain them based on business synergies and other considerations.
  3. FY2024RestatedAnnual report

    「During the consolidated fiscal year, the company reviewed its holdings in line with the new listing of unlisted shares it held and sold part of those holdings." "Gain on sale of investment securities ¥61.318 million」

    The fair value measurement following an investee's new listing and the ¥61.318 million gain on the sale of investment securities from the partial sale of the holdings were also confirmed in the full-year results.
  4. FY2024-Q3RestatedAnnual report

    「Gain on sale of investment securities 61,318」

    A ¥61.318 million gain on the sale of investment securities was recognized as extraordinary income in the cumulative third-quarter results. The treatment of investment securities as subject to fair value measurement following an investee's listing was also reconfirmed as a factor contributing to the increase in assets.
  5. FY2024-Q2RestatedAnnual report

    「The main factors were an increase in property, plant and equipment due to the procurement of service equipment, and an increase in investment securities as a result of investees becoming subject to fair value measurement following their listings, among other factors.」

    The treatment of investment securities as subject to fair value measurement following an investee's listing was reconfirmed as a factor contributing to the increase in assets. A ¥61.318 million gain on the sale of investment securities was also recognized in the cumulative second-quarter results.
  6. FY2024-Q1First statedAnnual report

    「The main factors were an increase in property, plant and equipment due to the procurement of service equipment, and an increase in investment securities as a result of investees becoming subject to fair value measurement following their listings, among other factors." "Gain on sale of investment securities 61,318」

    The first quarter saw the first recognition of investment securities as subject to fair value measurement following an investee's listing, along with the recognition of a ¥61.318 million gain on the sale of investment securities.
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SAKURA internet's next results are scheduled for 2026-10-28. Read the earnings preview
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Recognition of valuation gains and gains on sale following the listing of an investee and the sale of investment securities | SAKURA internet Inc. (3778) | Komori