Gain on sale of investment securities and reversal of stock acquisition rights provision
First written in FY2024-Q1. 3 of 8 entries say "Softened", first in FY2025-H1. Latest entry: 2026-08-10.
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- 2026-08-10AdvancedRevision of earnings forecasts
「Accordingly, the difference of approximately ¥60 million between the transfer price and the book value is scheduled to be recorded as a gain on sales of investment securities under extraordinary income in the second quarter of the fiscal year ending March 2027.」
The partial transfer of investment securities and the planned recognition of an approximately ¥60 million gain on sales of investment securities in the second quarter of the fiscal year ending March 2027 became specific. - FY2026SoftenedAnnual report
「Extraordinary gains for the consolidated fiscal year consisted of ¥9.587 million in gains on sales of investment securities.」
Although gains on sales of investment securities were recognized, the scale of extraordinary gains decreased substantially from the previous fiscal year's total of ¥249.840 million in gains on sales of investment securities and reversal gains on stock acquisition rights. - FY2025SoftenedAnnual report
「The recognition of ¥9.558 million in gains on sales of investment securities, ¥7.330 million in reversal gains on stock acquisition rights and ¥6.819 million in impairment losses resulted in a net loss attributable to owners of the parent.」
Gains on sales of investment securities and reversal gains on stock acquisition rights totaled ¥16.889 million, a substantial decrease from the previous fiscal year's ¥249.840 million in extraordinary gains. - FY2025-H1SoftenedAnnual report
「We also recognized extraordinary gains, including reversal gains on stock acquisition rights, but their impact was minor.」
Although ¥7.330 million in reversal gains on stock acquisition rights was recognized, the impact of loss coverage from extraordinary gains was minor compared with the ¥51.535 million total extraordinary gains in the same period of the previous year. - FY2024Increase in the finalized amount of reversal gains on stock acquisition rightsAnnual report
「The recognition of ¥204.654 million in gains on sales of investment securities and ¥45.185 million in reversal gains on stock acquisition rights offset the ¥28.658 million impairment loss, resulting in record-high net income attributable to owners of the parent.」
In addition to ¥204.654 million in gains on sales of investment securities, reversal gains on stock acquisition rights were finalized at ¥45.185 million for the full year. These extraordinary gains resulted in net income attributable to owners of the parent of ¥155.845 million, despite an operating loss and an ordinary loss. - FY2024-Q3Gain on sale of investment securities increasedAnnual report
「Gains on sales of investment securities - 204,654 Reversal gains on stock acquisition rights - 40,259 Total extraordinary gains - 244,913」
During the nine months ended 31 December, the company recognized extraordinary gains totaling ¥244.913 million, including ¥204.654 million in gains on sales of investment securities and ¥40.259 million in reversal gains on stock acquisition rights. - FY2024-Q2RestatedAnnual report
「Gains on sales of investment securities - 11,276 Reversal gains on stock acquisition rights - 40,259 Total extraordinary gains - 51,535」
The company has continued to disclose the recognition of extraordinary gains totaling ¥51.535 million, including ¥11.276 million in gains on sales of investment securities and ¥40.259 million in reversal gains on stock acquisition rights. - FY2024-Q1First statedAnnual report
「We also recognized extraordinary gains, including gains on sales of investment securities and reversal gains on stock acquisition rights.」
In the first quarter, we recognized extraordinary gains totaling ¥51.535 million, including ¥11.276 million in gains on sales of investment securities and ¥40.259 million in reversal gains on stock acquisition rights.