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Ray (4317) · FactDropped

Recognition of gains from the management of capital contributions

First written in FY2023-Q3. 2 of 6 entries say "Dropped", first in FY2023. Latest entry: FY2025.

6entries
3years
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How it moved
ProgressHeldSoftenedWorseOtherFY2023-Q3 – FY20252023: 420232024: 120242025: 12025
Same theme, other companies
Recognition of Gains on Investment Limited Partnership OperationsA theme 17 companies write about · 3 as a headwind · 10 as a tailwind

The whole theme swung hardest in 2026: 4 of 9 companies on the "Worse" side.

2 other companies' latest entry also says "Dropped".

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 17 companies compared. The sentences above are computed from all 17.
Full recordFilings, disclosures and news, newest first
  1. FY2025DroppedAnnual report

    「Loss on investment of contributed capital — 3,881」

    The ¥19,184 thousand gain on investment of contributed capital recorded in the previous fiscal year was not recorded in the current fiscal year, which instead included a ¥3,881 thousand loss on investment of contributed capital.
  2. FY2024Gain on investment of contributed capital recorded for the full yearAnnual report

    「Gain on investment of contributed capital 19,184」

    The Company recorded a ¥19,184 thousand gain on investment of contributed capital in the current fiscal year, resulting in gain recognition compared with the ¥4,990 thousand loss on investment of contributed capital in the previous fiscal year.
  3. FY2024-Q2Increase in gain on investment of contributed capitalAnnual report

    「Gain on investment of contributed capital — 17,214」

    The gain on investment of contributed capital reached ¥17,214 thousand in the cumulative second quarter of the current fiscal year, an increase in the cumulative amount recorded from ¥15,901 thousand in the first quarter of the previous fiscal year.
  4. FY2024-Q1Gain on investment of contributed capital recorded againAnnual report

    「Gain on investment of contributed capital — 15,901」

    In the cumulative first quarter of the current fiscal year, the Company recorded a ¥15,901 thousand gain on investment of contributed capital as non-operating income, confirming the resumption of gain recognition after it had ceased at the end of the previous fiscal year.
  5. FY2023DroppedAnnual report

    「Loss on investment of contributed capital — 4,990」

    The ¥3,672 thousand gain on investment of contributed capital recorded through the third quarter did not continue as a full-year trend, and the full-year income statement recorded a ¥4,990 thousand loss on investment of contributed capital.
  6. FY2023-Q3First statedAnnual report

    「Gain on investment of contributed capital 5,357 3,672」

    In the cumulative third quarter of the current fiscal year, the Company recorded a ¥3,672 thousand gain on investment of contributed capital as non-operating income, down from ¥5,357 thousand in the same period of the previous year.
Moved together

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When this could move next
Ray's next results are scheduled for 2026-10-14. Read the earnings preview
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Recognition of gains from the management of capital contributions | Ray Corporation (4317) | Komori