Recognition of Impairment Loss on Shares of an Affiliate
First written in FY2020-Q2. 3 of 6 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「Quarterly net profit was ¥51.361 million, down 24.1% year on year, because the company recorded an impairment loss on shares of and a loss on waiver of receivables from its non-consolidated subsidiary 株式会社シーズファクトリー as extraordinary losses during the first-quarter accounting period.」
The recognition of a ¥1.395 million impairment loss on shares of and a ¥2.396 million loss on waiver of receivables from シーズファクトリー was reaffirmed as a factor behind the decline in net profit for the cumulative period. - FY2021-Q2RestatedAnnual report
「The company recorded an impairment loss on shares of and a loss on waiver of receivables from its non-consolidated subsidiary 株式会社シーズファクトリー as extraordinary losses, resulting in quarterly net profit of ¥9.729 million, down 76.5% year on year.」
The recognition of an impairment loss on shares of and a loss on waiver of receivables from シーズファクトリー was reaffirmed as a factor affecting results in the first quarter. - FY2021-Q1Recognition of impairment and debt waiver lossesAnnual report
「The company recorded an impairment loss on shares of and a loss on waiver of receivables from its non-consolidated subsidiary 株式会社シーズファクトリー as extraordinary losses, resulting in quarterly net profit of ¥9.729 million, down 76.5% year on year.」
For シーズファクトリー, the company recorded an impairment loss of ¥1.395 million on shares of the affiliate and a ¥2.396 million loss on waiver of affiliate receivables. - FY2020Full-year impairment loss finalizedAnnual report
「The company recognized an impairment loss of ¥39.825 million on shares of an affiliate.」
The impairment loss on shares of an affiliate was finalized and disclosed at ¥39.825 million for the full fiscal year ending March 2020, up from the ¥35.050 million indicated in the quarterly disclosure. - FY2020-Q3RestatedAnnual report
「The company recorded an impairment loss on shares of an affiliate as an extraordinary loss during the second-quarter accounting period, resulting in quarterly net profit of ¥67.667 million, down 49.6% year on year.」
The ¥35.050 million impairment loss on shares of an affiliate recorded in the second quarter, together with the resulting 49.6% year-on-year decline in quarterly net profit, was reaffirmed as a factor affecting results for the nine-month period. - FY2020-Q2First statedAnnual report
「The company recorded an impairment loss on shares of an affiliate as an extraordinary loss during the second-quarter accounting period, resulting in quarterly net profit of ¥44.133 million, down 50.8% year on year.」
The company disclosed an impairment loss of ¥35.050 million on shares of an affiliate as an extraordinary loss, resulting in a 50.8% year-on-year decline in quarterly net profit.