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baudroie (4413) · InitiativeAdvanced

Flexible capital policy, M&A and incentive uses through share repurchases

First written in FY2024-Q3. 7 of 8 entries say "Advanced", first in FY2024. Latest entry: FY2026.

8entries
3years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2024-Q3AdvancedFY2024 – FY20262024: 420242025: 220252026: 22026
Same theme, other companies
Flexible Shareholder Returns and Capital Policy Through Board AuthorityA theme 410 companies write about · 0 as a headwind · 411 as a tailwind

95 other companies' latest entry also says "Advanced".

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 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 411 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026AdvancedAnnual report

    「Treasury shares acquired during the fiscal year 99,600 259,168,000」

    During the fiscal year, the Company acquired 99,600 treasury shares for ¥259,168,000 and continued its flexible capital policy, including the use of treasury shares in share exchanges.
  2. 2026-04-14AdvancedResults presentation

    「In the next M&A transaction as well, we will use our own shares as part of the acquisition consideration at the time of acquisition (a share exchange).」

    The company has again specified its policy of using treasury shares as part of the consideration for M&A and referred to the ownership of the acquired company's management team.
  3. FY2026-H1AdvancedAnnual report

    「Net cash provided by financing activities was ¥96,142 thousand, compared with ¥212,093 thousand used in the same period of the previous year. This was mainly due to proceeds of ¥800,000 thousand from long-term borrowings, partly offset by payments of ¥259,168 thousand for the acquisition of treasury shares, ¥250,203 thousand for repayments of long-term borrowings and ¥163,928 thousand for repayments of lease liabilities.」

    During the interim consolidated accounting period, the Company acquired 49,800 treasury shares for ¥259.168 million. In addition, 267,450 treasury shares were used in share exchanges with 3 companies.
  4. FY2025AdvancedAnnual report

    「Treasury shares acquired during the fiscal year 560,600 2,690,400,500」

    Based on a resolution of the Board of Directors, the Company acquired 560,600 treasury shares for ¥2,690,400,500. In addition, 224,763 shares were used in a share exchange.
  5. FY2025-H1AdvancedAnnual report

    「The decrease in treasury shares during the interim consolidated accounting period resulted from a simplified share exchange under which 株式会社FunClock and 株式会社アクティアス became wholly owned subsidiaries.」

    The Company reduced treasury shares by 224,763 shares and used them in the share exchanges with FunClock and アクティアス. The increase in capital from the disposal of treasury shares was ¥700.338 million, representing a specific implementation of their use in M&A.
  6. FY2025-Q1AdvancedAnnual report

    「All of the Company’s shares delivered in this share exchange were funded with treasury shares held by the Company.」

    The Company delivered 99,610 shares in the share exchange with FunClock, using treasury shares held by the Company. This represents a specific implementation of the capital policy of using treasury shares for M&A and other purposes.
  7. FY2024AdvancedAnnual report

    「Treasury shares acquired during the fiscal year 224,500 699,815,000」

    Based on a resolution of the Board of Directors, the Company acquired 224,500 treasury shares for ¥699,815,000. A portion of the acquired treasury shares was subsequently used as shares delivered in the share exchange with FunClock.
  8. FY2024-Q3First statedAnnual report

    「The Company implemented the acquisition of treasury shares described below, based on Article 156 of the Companies Act as applied with the necessary modifications pursuant to Article 165, paragraph 3 of the same Act, as resolved at a meeting of the Board of Directors held on 25 October 2023.」

    The Company implemented the acquisition of treasury shares as a new capital policy. It acquired 72,300 shares during the third-quarter accounting period, bringing treasury shares to ¥191.4 million. In December 2023, it acquired a further 82,200 shares for ¥265,379,600. The acquisition limit was set at 340,000 shares and ¥700 million. The stated purposes were flexible capital management, use in M&A, and use in incentive plans.
Moved together

"Improving business efficiency and expanding business scale" moved the same way as this thread, in the same document, in 7 of its 8 moves.

766333★123456
  1. ★This thread
  2. 1Improving business efficiency and expanding business scale7×
  3. 2Funding working capital primarily through cash generated from operating activities6×
  4. 3Share issuance through the exercise of stock acquisition rights and increases in share capital and capital reserves6×
  5. 4Strengthening advanced technology fields and proactively securing orders3×
  6. 5Maintaining and improving the operating margin3×
  7. 6Developing IT talent through professional qualification training3×

★ 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
baudroie's next results are scheduled for 2026-10-15. Read the earnings preview It last moved in the Results presentation of 2026-04-14: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Flexible capital policy, M&A and incentive uses through share repurchases | baudroie,inc. (4413) | Komori