Komori
Signpost (3996) · PolicyReframed

Policy of maintaining retained earnings while paying dividends on an ongoing basis

First written in FY2018. 6 of 14 entries say "Cited as achieved", first in FY2019-Q1. Latest entry: 2026-10-16.

14entries
9years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseCited as achievedFY2018 – FY2021-Q2SoftenedFY2021ReframedFY2024 – 2026-10-092018: 320182019: 220192020: 220202021: 120212022: 020222023: 120232024: 120242025: 020252026: 42026
Same theme, other companies
Capital allocation policy balancing future investment and shareholder dividendsA theme 469 companies write about · 0 as a headwind · 471 as a tailwind

6 other companies' latest entry also says "Reframed".

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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 473 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-16ReframedEarnings presentation

    「来期以降は、計画期間における利益成長を踏まえ、配当性向30%以上を基本方針とする」

    無配からの復配に加え、今後の株主還元を配当性向30%以上とする基本方針へ具体化している。
  2. 2026-10-13Advancedfinance.yahoo.co.jp

    「あわせて配当予想も修正し、期末配当を記念配当5円に普通配当1円を加えた1株当たり6円とした(前期は無配)。」

    無配を前提としていた株主還元方針が、具体的な普通配当の実施と2028年2月期以降の配当性向30%を目安とする方針へ進んだ。
  3. FY2024ReframedAnnual report

    「Going forward, we aim to resume dividend payments as soon as possible by sufficiently strengthening our ability to generate the free cash flow required for growth.」

    While maintaining the policy of paying no dividend and resuming dividend payments as soon as possible, it has refined the means of resuming dividends from general growth across the businesses to strengthening the ability to generate the free cash flow required for growth.
  4. FY2023RestatedAnnual report

    「However, as retained earnings brought forward have been negative since the 14th fiscal year, regrettably, no dividend will be paid for the 16th fiscal year. Going forward, we aim to resume dividend payments as soon as possible by strengthening our earnings power and improving our financial position through enhancing the added value and quality of services provided by the Consulting Business and the growth of the Innovation Business and the DX and Regional Co-creation Business.」

    It reaffirms the policy of paying no dividend and resuming dividend payments as soon as possible, and the explanation that growth and stronger earnings across the three businesses will support the resumption of dividends.
  5. FY2021SoftenedAnnual report

    「However, as retained earnings brought forward were negative, regrettably, no dividend will be paid for the 14th fiscal year.」

    While maintaining its policy of paying continuous dividends, the company paid no dividend for the 14th fiscal year, indicating weaker shareholder returns than in previous years.
  6. FY2021-Q2Cited as achievedAnnual report

    「28 May 2020 Annual General Meeting of Shareholders Common shares 27,291 2.50 29 February 2020 29 May 2020 Retained earnings」

    In connection with the policy of paying continuous dividends, it reproduces the record of a payment totaling ¥27.291 million, or ¥2.50 per share, funded by retained earnings.
  7. FY2021-Q1Cited as achievedAnnual report

    「28 May 2020 Annual General Meeting of Shareholders Common shares 27,291 2.50 29 February 2020 29 May 2020 Retained earnings」

    In connection with the policy of paying continuous dividends, it records a payment totaling ¥27.291 million, or ¥2.50 per share, funded by retained earnings.
  8. FY2020-Q2Cited as achievedAnnual report

    「29 May 2019 Annual General Meeting of Shareholders Common shares 26,827 2.50 28 February 2019 30 May 2019 Retained earnings」

    For dividends paid under the policy of paying continuous dividends, it records a payment totaling ¥26.827 million, or ¥2.50 per share, funded by retained earnings.
  9. FY2019Cited as achievedAnnual report

    「For the dividend from surplus for the 12th fiscal year, we have set the dividend at ¥2.50 per share based on our policy of paying continuous dividends.」

    It reiterates the policy of paying continuous dividends and states that a dividend of ¥2.50 per share will be paid for the fiscal year.
  10. FY2019-Q2Cited as achievedAnnual report

    「30 May 2018 Annual General Meeting of Shareholders Common shares 24,825 10 28 February 2018 31 May 2018 Retained earnings」

    It reproduces, as the dividend amount paid, the record of a dividend payment funded by retained earnings, totaling ¥24.825 million, or ¥10 per share.
  11. FY2019-Q1Cited as achievedAnnual report

    「30 May 2018 Annual General Meeting of Shareholders Common shares 24,825 10 28 February 2018 31 May 2018 Retained earnings」

    It records a dividend payment funded by retained earnings, totaling ¥24.825 million, or ¥10 per share.
  12. FY2018First statedAnnual report

    「We recognize the return of profits to shareholders as an important management issue and intend to pay dividends based on a comprehensive assessment of our financial position, operating results and other factors, while securing retained earnings for future business expansion and strengthening our management foundation.」

    It provides, for the first time in a consolidated manner, a policy of balancing retained earnings for future business expansion and the strengthening of the management foundation with shareholder returns, based on annual dividend payments.
Moved together

"Allocation of Management Resources to Strengthen the Innovation Business" moved the same way as this thread, in the same document, in 3 of its 14 moves.

332222★123456
  1. ★This thread
  2. 1Allocation of Management Resources to Strengthen the Innovation Business3×
  3. 2Three-Dimensional Growth Across Customers and Business Formats, Services, and Regions3×
  4. 3Early Resumption of Dividends2×
  5. 4Expansion of revenue and profit2×
  6. 5Growth Opportunities in the Financial IT, Fintech and AI Markets2×
  7. 6Global Economy, Overseas Policies and Geopolitical Uncertainty2×

★ 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
No upcoming earnings preview for Signpost yet. It last moved in the Earnings presentation of 2026-10-16: "Reframed".
Policy of maintaining retained earnings while paying dividends on an ongoing basis | Signpost Corporation (3996) | Komori