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Amazia (4424) · FactRecognition of a gain on reversal of stock acquisition rightsLatest Revision to earnings forecasts (2026-06-30): "Other"

Increase in profit due to a change in the estimated number of forfeitures of the 6th stock acquisition rights

First written in FY2023-Q2. . Latest entry: 2026-06-30.

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ProgressHeldSoftenedWorseOtherFY2023-Q2 – 2026-06-302023: 320232024: 020242025: 020252026: 12026
Same theme, other companies
Recognition of Gain on Reversal of Stock OptionsA theme 15 companies write about · 0 as a headwind · 16 as a tailwind

7 other companies' latest entry also says "Other".

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  1. 2026-06-30OtherRevision to earnings forecasts

    「In the third-quarter consolidated accounting period of the fiscal year ending September 2026, we recognized ¥24 million in reversal income from stock acquisition rights as extraordinary income following the forfeiture of rights due to the departure of stock-option holders.」

    This records a fact related to the previous thread concerning reversal income from stock acquisition rights. However, the disclosure does not establish that these are the same rights as the Sixth Series of Stock Acquisition Rights, whose estimated forfeitures were revised, so the original thread remains unchanged.
  2. FY2023Recognition of a gain on reversal of stock acquisition rightsAnnual report

    「Extraordinary income was ¥1.6 million, consisting of a gain on reversal of stock acquisition rights of ¥1.6 million.」

    The company disclosed that it recognized a ¥1.6 million gain on reversal of stock acquisition rights as extraordinary income.
  3. FY2023-Q3Updated profit impactAnnual report

    「During the second quarter accounting period, the company changed its estimate of the number of sixth stock acquisition rights to be forfeited because the rights had not become vested. As a result, operating profit, ordinary profit and profit before income taxes for the cumulative third quarter each increased by ¥98.373 million.」

    The profit impact of the change in the estimated number of forfeitures of the sixth stock acquisition rights was updated from ¥95.973 million for the cumulative second quarter to ¥98.373 million for the cumulative third quarter.
  4. FY2023-Q2First statedAnnual report

    「At the end of the second quarter accounting period, the company changed its estimate of the number of sixth stock acquisition rights to be forfeited because the rights had not become vested. As a result, operating profit, ordinary profit and profit before income taxes for the cumulative second quarter each increased by ¥95.973 million.」

    The company newly disclosed that it changed its estimate of the number of forfeitures of the sixth stock acquisition rights due to the rights not becoming vested, resulting in a ¥95.973 million increase in each of operating profit, ordinary profit and profit before income taxes.
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Increase in profit due to a change in the estimated number of forfeitures of the 6th stock acquisition rights | Amazia,inc. (4424) | Komori