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Science Arts (4412) · FactRestated

Recognition of impairment losses on investment securities

First written in FY2023-Q2. 3 of 5 entries say "Restated". Latest entry: FY2024-Q3.

5entries
2years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2023-Q2 – FY2024-Q32023: 320232024: 22024
Same theme, other companies
Recognition of Valuation Losses on Investment Securities and Impairment LossesA theme 282 companies write about · 285 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 35 of 81 companies on the "Worse" side.

14 other companies' latest entry also says "Restated".

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 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 285 threads.
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  1. FY2024-Q3RestatedAnnual report

    「Cumulative third quarter (from 1 September 2023 to 31 May 2024) There were no applicable matters.」

    The company continues to state that there were no applicable matters during the cumulative third quarter regarding the ¥4.999 million impairment loss on investment securities recorded in the same period of the previous year.
  2. FY2024-Q2No impairment loss recognized in the current fiscal yearAnnual report

    「Cumulative second quarter (from 1 September 2023 to 29 February 2024) There were no applicable matters.」

    The company states that there were no applicable matters during the cumulative second quarter regarding the ¥4.999 million impairment loss on investment securities recorded in the same period of the previous year.
  3. FY2023RestatedAnnual report

    「The impairment loss on investment securities resulted from reducing the carrying value based on recoverability and recording an impairment loss on securities held by the Company and classified as investment and other assets.」

    The company also disclosed in its annual results the impairment of securities held based on their recoverability and the recognition of an impairment loss on investment securities of ¥4.999 million.
  4. FY2023-Q3RestatedAnnual report

    「The impairment loss on investment securities resulted from reducing the carrying value based on recoverability and recording an impairment loss on securities held by the Company and classified as investment and other assets.」

    The company continues to disclose the impairment of securities held based on their recoverability and the recognition of an impairment loss on investment securities of ¥4.999 million.
  5. FY2023-Q2First statedAnnual report

    「The impairment loss on investment securities resulted from reducing the carrying value based on recoverability and recording an impairment loss on securities held by the Company and classified as investment and other assets.」

    During the cumulative second quarter, the company recorded an impairment loss on investment securities of ¥4.999 million as an extraordinary loss and recognized impairment on securities held.
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Science Arts's next results are scheduled for 2026-10-15. Read the earnings preview
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Recognition of impairment losses on investment securities | Science Arts,Inc. (4412) | Komori