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Link-U Group (4446) · PolicyRestated

Considering Future Shareholder Returns While Prioritizing Retained Earnings

First written in FY2019. 18 of 21 entries say "Restated". Latest entry: 2026-10-06.

21entries
8years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2019 – FY2020-Q3RestatedFY2021-Q1 – FY2023-Q3RestatedFY2024-Q1 – 2026-10-062019: 22020: 420202021: 320212022: 320222023: 420232024: 320242025: 120252026: 12026
Same theme, other companies
Non-Dividend Policy Prioritizing Business Efficiency and Growth InvestmentA theme 235 companies write about · 44 as a headwind · 165 as a tailwind

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

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Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 237 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-06RestatedGeneral Meetings of Shareholders

    「Our basic policy on future dividends is to consider stable and continuous returns to shareholders after taking into account the progress made in strengthening earning power and developing our business foundation, the level of retained earnings, and the business environment surrounding the company. At present, however, the feasibility and timing of such payments have not been determined.」

    内部留保を優先し、配当の実現可能性及び実施時期を未定とする方針を継続している。
  2. FY2025RestatedAnnual report

    「At present, the feasibility and timing of such payments have not been determined. Retained earnings are expected to be used as funds for the business over the medium to long term, with the aim of expanding operations.」

    The timing of dividend payments remains undetermined, and the company continues its policy of using retained earnings to fund business expansion.
  3. FY2024RestatedAnnual report

    「The Group recognizes returns to shareholders, including dividends and share buybacks, as an important management issue. At the same time, it also recognizes the importance of strengthening its management foundation by building retained earnings and allocating funds to investments to strengthen earning power and diversify its earnings base.」

    While treating dividends and share buybacks as important issues, the Group continues its policy of prioritizing retained earnings and business investment and does not expect to make shareholder returns for the time being.
  4. FY2024-Q3RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative third-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  5. FY2024-Q2RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative second-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  6. FY2024-Q1RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative first-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  7. FY2023ReframedAnnual report

    「The Group recognizes returns to shareholders, including dividends and share buybacks, as an important management issue.」

    While explicitly adding share buybacks to the existing dividend policy as an option for returning profits to shareholders, the Group continues to state that it does not expect to make shareholder returns for the time being.
  8. FY2023-Q3RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative third-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  9. FY2023-Q2RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative second-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  10. FY2023-Q1RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative first-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  11. FY2022RestatedAnnual report

    「Our basic policy on future dividends is to consider stable and continuous returns to shareholders after taking into account the progress made in strengthening earning power and developing our business foundation, the level of retained earnings, and the business environment surrounding the company. At present, however, the feasibility and timing of such payments have not been determined.」

    The feasibility and timing of dividend payments remain undetermined, and the company continues its policy of using retained earnings to fund business expansion. No dividends were paid during the period.
  12. FY2022-Q3RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative third-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  13. FY2022-Q1RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative first-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  14. FY2021RestatedAnnual report

    「Our basic policy on future dividends is to consider stable and continuous returns to shareholders after taking into account the progress made in strengthening earning power and developing our business foundation, the level of retained earnings, and the business environment surrounding the company. At present, however, the feasibility and timing of such payments have not been determined. Retained earnings are expected to be used as funds for the business over the medium to long term, with the aim of expanding operations.」

    The feasibility and timing of dividend payments remain undetermined, and the company continues its policy of using retained earnings to fund business expansion. No dividends were paid during the period.
  15. FY2021-Q3RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative third-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  16. FY2021-Q1RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative first-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  17. FY2020SoftenedAnnual report

    「Our basic policy on future dividends is to consider stable and continuous returns to shareholders after taking into account the progress made in strengthening earning power and developing our business foundation, the level of retained earnings, and the business environment surrounding the company. At present, however, the feasibility and timing of such payments have not been determined. Accordingly, we intend to make returns to shareholders after comprehensively considering our financial position and operating results, but do not expect to make any such payments for the time being」

    In addition to the previous explanation that the timing of dividends had not been determined, the company explicitly states that it does not expect to pay dividends for the time being.
  18. FY2020-Q3RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative third-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  19. FY2020-Q2RestatedAnnual report

    「Dividend payments Not applicable.」

    No dividends were paid during the cumulative second-quarter period, and no material change in the implementation of the shareholder return policy was disclosed.
  20. FY2020-Q1RestatedAnnual report

    「Dividend per share (yen) —」

    No dividend was paid during the quarter, and there has been no change from the previous status regarding the implementation of the shareholder return policy.
  21. FY2019First statedAnnual report

    「Our basic policy on future dividends is to consider stable and continuous returns to shareholders after taking into account the progress made in strengthening earning power and developing our business foundation, the level of retained earnings, and the business environment surrounding the company. At present, however, the feasibility and timing of such payments have not been determined.」

    The company has no history of paying dividends and states that, for the time being, it will prioritize business expansion and retained earnings, with the timing of any dividend payments yet to be determined.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Link-U Group yet. It last moved in the General Meetings of Shareholders of 2026-10-06: "Restated".
News
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Considering Future Shareholder Returns While Prioritizing Retained Earnings | Link-U Group Inc. (4446) | Komori