Decline in total assets and liabilities and increase in net assets driven by higher retained earnings
First written in FY2018-Q3. 12 of 30 entries say "Reframed", first in FY2018. Latest entry: 2026-10-15.
Kawakami Paint Manufacturing moved to the "Worse" side of this theme in 2020.
1 other company's latest entry also says "Reframed".
- 2026-10-15ReframedEarnings
「純資産は、前連結会計年度末に比べ利益剰余金が394百万円、その他有価証券評価差額金が78百万円それぞれ増加したこと等により3,810百万円（前連結会計年度末比476百万円増）となりました。」
純資産が利益剰余金等の増加を背景に前年度末から476百万円増加し、負債は123百万円減少している。 - FY2026-H1ReframedAnnual report
「Total assets were ¥8,831 million, up ¥157 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and investment securities increased by ¥578 million and ¥106 million, respectively, while electronically recorded monetary claims and notes and accounts receivable decreased by ¥376 million and ¥85 million, respectively. Liabilities were ¥5,313 million, down ¥26 million, mainly because notes and accounts payable and electronically recorded obligations decreased by ¥214 million and ¥35 million, respectively, while short-term borrowings and accrued corporate taxes increased by ¥126 million and ¥53 million, respectively. Net assets were ¥3,518 million, up ¥183 million, mainly because retained earnings and valuation difference on available-for-sale securities increased by ¥110 million and ¥71 million, respectively.」
Net assets, which had decreased in the same period of the previous year, turned to an increase of ¥183 million during the current interim period, driven by higher retained earnings and valuation difference on available-for-sale securities. Total assets increased while liabilities decreased. - 2026-07-14ReframedEarnings
「純資産は、前連結会計年度末に比べ利益剰余金が110百万円、その他有価証券評価差額金が71百万円それぞれ増加したこと等により3,518百万円（前連結会計年度末比183百万円増）となりました。」
前年度末から純資産が183百万円増加した一方、負債は26百万円減少しており、前期の財政状態から構成が変化している。 - FY2025ReframedAnnual report
「During the current consolidated fiscal year, total assets increased by ¥211 million from the end of the previous consolidated fiscal year to ¥8,674 million. Liabilities increased by ¥94 million to ¥5,339 million. Net assets increased by ¥117 million to ¥3,334 million. The main increases were ¥98 million in valuation difference on available-for-sale securities and ¥42 million in retained earnings. As a result, the equity ratio increased by 0.4 percentage points to 38.4%.」
Net assets, which had decreased at the interim period, turned to an increase of ¥117 million for the full year, while total assets and liabilities also increased from the end of the previous fiscal year. The equity ratio rose to 38.4%. - FY2025-H1WorsenedAnnual report
「Net assets were ¥3,157 million, down ¥60 million from the end of the previous consolidated fiscal year, mainly because retained earnings and valuation difference on available-for-sale securities decreased by ¥41 million and ¥19 million, respectively.」
Total assets increased slightly from the end of the previous fiscal year, while liabilities increased by ¥62 million and net assets decreased by ¥60 million because of lower retained earnings and other factors. - FY2024RestatedAnnual report
「During the current consolidated fiscal year, total assets increased by ¥117 million from the end of the previous consolidated fiscal year to ¥8,462 million. The main increases were ¥189 million in buildings and structures and ¥104 million in machinery, equipment and vehicles. Liabilities decreased by ¥44 million to ¥5,244 million, mainly because liabilities related to retirement benefits decreased by ¥91 million. Net assets increased by ¥162 million to ¥3,217 million, mainly because retained earnings increased by ¥140 million. As a result, the equity ratio increased by 1.4 percentage points to 38.0%.」
Total assets and net assets increased while liabilities decreased, and the equity ratio rose to 38.0%, reflecting higher retained earnings. - FY2024-Q2RestatedAnnual report
「Total assets were ¥8,349 million, up ¥4 million from the end of the previous consolidated fiscal year, mainly because investment securities and buildings and structures increased by ¥206 million and ¥174 million, respectively, while electronically recorded monetary claims and construction in progress decreased by ¥157 million and ¥147 million, respectively. Liabilities were ¥5,115 million, down ¥173 million, mainly because notes and accounts payable and electronically recorded obligations decreased by ¥211 million and ¥64 million, respectively, while short-term borrowings increased by ¥186 million. Net assets were ¥3,234 million, up ¥178 million, mainly because valuation difference on available-for-sale securities and retained earnings increased by ¥145 million and ¥28 million, respectively.」
Total assets increased slightly, liabilities decreased, and net assets increased by ¥178 million, reflecting higher valuation difference on available-for-sale securities and retained earnings. The composition of lower liabilities and higher net assets continued. - FY2024-Q1ReframedAnnual report
「Total assets were ¥8,390 million, up ¥46 million from the end of the previous consolidated fiscal year, mainly because investment securities and cash and deposits increased by ¥107 million and ¥59 million, respectively, while electronically recorded monetary claims decreased by ¥104 million. Liabilities were ¥5,253 million, down ¥35 million, mainly because notes and accounts payable and other current liabilities decreased by ¥178 million and ¥143 million, respectively, while short-term borrowings increased by ¥245 million. Net assets were ¥3,137 million, up ¥81 million, mainly because valuation difference on available-for-sale securities increased by ¥75 million.」
Total assets and net assets increased from the end of the previous consolidated fiscal year, while liabilities decreased. The composition changed from increases in total assets, liabilities, and net assets during the previous full year to lower liabilities and higher net assets. - FY2023ReframedAnnual report
「During the current consolidated fiscal year, total assets increased by ¥346 million from the end of the previous consolidated fiscal year to ¥8,344 million. Liabilities increased by ¥9 million to ¥5,288 million. Net assets increased by ¥337 million to ¥3,055 million. As a result, the equity ratio increased by 2.6 percentage points to 36.6%.」
Total assets, liabilities, and net assets all increased, but net assets rose by a larger amount, lifting the equity ratio to 36.6%. The composition changed from lower liabilities and higher net assets in the previous quarter to a slight increase in liabilities for the full year. - FY2023-Q3ReframedAnnual report
「Total assets were ¥8,234 million, up ¥237 million from the end of the previous consolidated fiscal year, mainly because investment securities and merchandise and finished goods increased by ¥215 million and ¥120 million, respectively, while cash and deposits decreased by ¥86 million. Liabilities were ¥5,248 million, down ¥30 million, mainly because notes and accounts payable and other current liabilities decreased by ¥97 million and ¥99 million, respectively, while short-term borrowings increased by ¥151 million. Net assets were ¥2,986 million, up ¥268 million, mainly because retained earnings and valuation difference on available-for-sale securities increased by ¥110 million and ¥151 million, respectively.」
Total assets and net assets increased from the end of the previous consolidated fiscal year, while liabilities decreased by ¥30 million. The composition changed from increases in total assets, liabilities, and net assets in the previous quarter to lower liabilities and higher net assets. - FY2023-Q2RestatedAnnual report
「Total assets were ¥8,213 million, up ¥216 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and merchandise and finished goods increased by ¥189 million and ¥104 million, respectively, while notes and accounts receivable decreased by ¥149 million. Liabilities were ¥5,380 million, up ¥101 million, mainly because short-term and long-term borrowings increased by ¥124 million and ¥75 million, respectively, while notes and accounts payable decreased by ¥62 million. Net assets were ¥2,833 million, up ¥115 million, mainly because valuation difference on available-for-sale securities and retained earnings increased by ¥59 million and ¥51 million, respectively.」
Total assets, liabilities, and net assets all increased from the end of the previous consolidated fiscal year, indicating that the upward trend in the financial position continued from the previous full year and the first quarter. - FY2023-Q1RestatedAnnual report
「Total assets were ¥8,309 million, up ¥312 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and merchandise and finished goods increased by ¥178 million and ¥169 million, respectively, while notes and accounts receivable decreased by ¥96 million. Liabilities were ¥5,556 million, up ¥277 million, mainly because short-term borrowings and notes and accounts payable increased by ¥217 million and ¥85 million, respectively. Net assets were ¥2,752 million, up ¥34 million, mainly because valuation difference on available-for-sale securities increased by ¥25 million.」
Total assets, liabilities, and net assets all increased from the end of the previous consolidated fiscal year, indicating that the upward trend in the financial position continued from the previous full year. - FY2022ReframedAnnual report
「During the current consolidated fiscal year, total assets increased by ¥347 million from the end of the previous consolidated fiscal year to ¥7,997 million. Liabilities increased by ¥159 million to ¥5,279 million. Net assets increased by ¥188 million to ¥2,718 million. As a result, the equity ratio increased by 0.9 percentage points to 34.0%.」
Although total assets and liabilities had decreased at the end of the third quarter, total assets, liabilities, and net assets all increased from the end of the previous fiscal year for the full year. The equity ratio also rose to 34.0%. - FY2022-Q3RestatedAnnual report
「Total assets were ¥7,597 million, down ¥52 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and notes and accounts receivable decreased by ¥86 million each, while merchandise and finished goods increased by ¥92 million. Liabilities were ¥4,969 million, down ¥150 million, mainly because long-term borrowings and other current liabilities decreased by ¥143 million and ¥157 million, respectively, while short-term borrowings increased by ¥168 million. Net assets were ¥2,627 million, up ¥97 million, mainly because retained earnings and valuation difference on available-for-sale securities increased by ¥78 million and ¥13 million, respectively.」
Total assets and liabilities decreased from the end of the previous consolidated fiscal year, while net assets increased by ¥97 million, reflecting higher retained earnings and other factors. The composition of lower total assets and liabilities and higher net assets continued from the previous quarter. - FY2022-Q2ReframedAnnual report
「Total assets were ¥7,594 million, down ¥55 million from the end of the previous consolidated fiscal year, mainly because notes and accounts receivable decreased by ¥163 million while merchandise and finished goods increased by ¥85 million. Liabilities were ¥5,036 million, down ¥83 million, mainly because notes and accounts payable, accrued corporate taxes, and other current liabilities decreased by ¥88 million, ¥49 million, and ¥54 million, respectively, while short-term borrowings increased by ¥131 million. Net assets were ¥2,558 million, up ¥28 million, mainly because retained earnings increased by ¥40 million.」
The trend changed from increases in total assets and liabilities and a decrease in net assets during the first quarter to decreases in total assets and liabilities and an increase in net assets during the current quarter, reflecting higher retained earnings. - FY2022-Q1WorsenedAnnual report
「Total assets were ¥7,695 million, up ¥45 million from the end of the previous consolidated fiscal year, mainly because merchandise and finished goods increased by ¥114 million while notes and accounts receivable decreased by ¥60 million. Liabilities were ¥5,167 million, up ¥47 million, mainly because short-term borrowings increased by ¥175 million while accrued corporate taxes decreased by ¥63 million. Net assets were ¥2,527 million, down ¥2 million, mainly because retained earnings decreased by ¥8 million.」
Total assets and liabilities increased, while net assets decreased by ¥2 million because retained earnings declined. The trend changed from an increase in net assets during the previous full year. - FY2021RestatedAnnual report
「During the current consolidated fiscal year, sales and purchases increased as production activity at major customers, which had stagnated, improved. As a result, receivables and payables at the fiscal year-end increased from the end of the previous consolidated fiscal year, and total assets rose. Total assets increased by ¥586 million to ¥7,649 million. Liabilities increased by ¥426 million to ¥5,120 million. Net assets increased by ¥160 million to ¥2,529 million.」
Total assets, liabilities, and net assets, which had decreased in the previous fiscal year, all increased for the full year, driven by improved production activity at customers and higher receivables and payables. Net assets increased by ¥160 million, mainly because of higher retained earnings and other factors. - FY2021-Q3RestatedAnnual report
「Total assets were ¥7,449 million, up ¥385 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and notes and accounts receivable increased by ¥275 million and ¥87 million, respectively. Liabilities were ¥4,947 million, up ¥253 million, mainly because notes and accounts payable and short-term borrowings increased by ¥220 million and ¥147 million, respectively, while long-term borrowings decreased by ¥32 million. Net assets were ¥2,502 million, up ¥132 million, mainly because retained earnings and valuation difference on available-for-sale securities increased by ¥76 million and ¥52 million, respectively.」
Total assets, liabilities, and net assets all increased from the end of the previous consolidated fiscal year, indicating that the upward trend in the financial position continued from the previous quarter. - FY2021-Q2RestatedAnnual report
「Total assets were ¥7,423 million, up ¥359 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and investment securities increased by ¥366 million and ¥96 million, respectively, while merchandise and finished goods decreased by ¥35 million. Liabilities were ¥4,944 million, up ¥250 million, mainly because notes and accounts payable and short-term borrowings increased by ¥123 million and ¥119 million, respectively. Net assets were ¥2,478 million, up ¥109 million, mainly because valuation difference on available-for-sale securities and retained earnings increased by ¥68 million and ¥40 million, respectively.」
Total assets, liabilities, and net assets all increased from the end of the previous fiscal year, continuing the upward trend seen in the previous quarter. - FY2021-Q1ReframedAnnual report
「Total assets were ¥7,540 million, up ¥476 million from the end of the previous consolidated fiscal year, mainly because cash and deposits and notes and accounts receivable increased by ¥237 million and ¥178 million, respectively. Liabilities were ¥5,143 million, up ¥449 million, mainly because notes and accounts payable and short-term borrowings increased by ¥266 million and ¥175 million, respectively. Net assets were ¥2,396 million, up ¥26 million, mainly because valuation difference on available-for-sale securities increased by ¥25 million.」
The trend changed from decreases in total assets, liabilities, and net assets during the previous full year and previous quarter to increases in all three during the current quarter. - FY2020WorsenedAnnual report
「During the current consolidated fiscal year, receivables and payables at the fiscal year-end decreased substantially from the end of the previous consolidated fiscal year, and total assets declined, owing to a significant decrease in sales and purchases resulting from the impact of COVID-19. Net assets decreased by ¥83 million to ¥2,369 million. As a result, the equity ratio increased by 2.3 percentage points to 33.5%.」
Total assets decreased by ¥787 million, liabilities by ¥704 million, and net assets by ¥83 million. Although the equity ratio increased, retained earnings and valuation difference on available-for-sale securities declined. - FY2020-Q3WorsenedAnnual report
「Total assets were ¥6,955 million, down ¥895 million from the end of the previous consolidated fiscal year, mainly because notes and accounts receivable and investment securities decreased by ¥778 million and ¥86 million, respectively. Liabilities were ¥4,603 million, down ¥795 million, mainly because notes and accounts payable decreased by ¥634 million. Net assets were ¥2,351 million, down ¥100 million, mainly because retained earnings and valuation difference on available-for-sale securities decreased by ¥40 million and ¥58 million, respectively.」
Total assets, liabilities, and net assets all decreased from the end of the previous consolidated fiscal year. In particular, lower retained earnings and valuation difference on available-for-sale securities changed the previous trend of increasing net assets to a decrease. - FY2020-Q2WorsenedAnnual report
「Total assets were ¥7,536 million, down ¥314 million from the end of the previous consolidated fiscal year, mainly because cash and deposits increased by ¥254 million while notes and accounts receivable decreased by ¥458 million. Liabilities were ¥5,201 million, down ¥197 million, mainly because notes and accounts payable decreased by ¥218 million. Net assets were ¥2,335 million, down ¥117 million, mainly because valuation difference on available-for-sale securities decreased by ¥88 million.」
In addition to total assets and liabilities, net assets also decreased from the end of the previous consolidated fiscal year. The trend changed from the previous increase in net assets driven by higher retained earnings to a decrease in net assets resulting from lower valuation difference on available-for-sale securities and other factors. - FY2020-Q1WorsenedAnnual report
「Total assets were ¥7,665 million, down ¥185 million from the end of the previous consolidated fiscal year, mainly because merchandise and finished goods increased by ¥65 million while notes and accounts receivable and investment securities decreased by ¥184 million and ¥93 million, respectively. Liabilities were ¥5,294 million, down ¥104 million, mainly because short-term borrowings increased by ¥106 million while other current liabilities decreased by ¥255 million. Net assets were ¥2,371 million, down ¥81 million, mainly because valuation difference on available-for-sale securities and retained earnings decreased by ¥68 million and ¥12 million, respectively.」
After total assets, liabilities, and net assets had all increased for the previous full year, all three decreased during the current quarter, and retained earnings also declined. - FY2019RestatedAnnual report
「Total assets increased by ¥649 million to ¥7,851 million. Liabilities increased by ¥366 million to ¥5,398 million. Net assets increased by ¥283 million to ¥2,452 million. As a result, the equity ratio increased by 1.1 percentage points to 31.2%.」
Total assets, liabilities, and net assets all increased from the end of the previous consolidated fiscal year, and the increase in net assets and improvement in the equity ratio continued. - FY2019-Q3ReframedAnnual report
「Total assets were ¥7,460 million, up ¥258 million from the end of the previous consolidated fiscal year, mainly because notes and accounts receivable and merchandise and finished goods increased by ¥86 million and ¥80 million, respectively. Liabilities were ¥5,120 million, up ¥88 million, mainly because notes and accounts payable increased by ¥136 million. Net assets were ¥2,339 million, up ¥169 million, mainly because retained earnings increased by ¥151 million.」
The trend changed from decreases in total assets and liabilities in the previous quarter to increases in both during the current quarter. Net assets continued to increase, reflecting higher retained earnings. - FY2019-Q2RestatedAnnual report
「Total assets were ¥7,116 million, down ¥85 million from the end of the previous consolidated fiscal year, mainly because cash and deposits increased by ¥128 million while notes and accounts receivable decreased by ¥241 million. Liabilities were ¥4,856 million, down ¥175 million, mainly because notes and accounts payable decreased by ¥149 million. Net assets were ¥2,260 million, up ¥90 million, mainly because retained earnings increased by ¥84 million.」
Total assets and liabilities had decreased from the end of the previous consolidated fiscal year, while net assets had increased by ¥90 million, reflecting an increase in retained earnings. - FY2019-Q1RestatedAnnual report
「Total assets were ¥7,188 million, down ¥13 million from the end of the previous consolidated fiscal year, mainly because merchandise and finished goods increased by ¥65 million while notes and accounts receivable decreased by ¥129 million. Liabilities were ¥4,961 million, down ¥70 million, mainly because short-term borrowings increased by ¥85 million, while other current liabilities and accrued corporate taxes decreased by ¥93 million and ¥28 million, respectively. Net assets were ¥2,226 million, up ¥56 million, mainly because retained earnings increased by ¥41 million.」
Total assets and liabilities had decreased from the end of the previous consolidated fiscal year, while net assets had increased by ¥56 million, reflecting an increase in retained earnings. - FY2018ReframedAnnual report
「During the current consolidated fiscal year, total assets increased by ¥80 million from the end of the previous consolidated fiscal year to ¥7,201 million. Liabilities decreased by ¥19 million to ¥5,031 million. Net assets increased by ¥99 million to ¥2,169 million. The main increase was a ¥195 million increase in retained earnings. As a result, the equity ratio increased by 1.0 percentage points to 30.1%.」
The trend changed from a decrease in total assets at the end of the third quarter to an increase in total assets for the full year. Meanwhile, the increase in net assets resulting from lower liabilities and higher retained earnings continued. - FY2018-Q3First statedAnnual report
「Total assets were ¥6,830 million, down ¥290 million from the end of the previous consolidated fiscal year, mainly because merchandise and finished goods increased by ¥93 million while notes and accounts receivable decreased by ¥227 million. Liabilities were ¥4,714 million, down ¥336 million, mainly because notes and accounts payable decreased by ¥187 million. Net assets were ¥2,115 million, up ¥45 million, mainly because retained earnings increased by ¥125 million.」
At the end of the third quarter, total assets and liabilities had decreased from the end of the previous consolidated fiscal year, while net assets had increased by ¥45 million, reflecting an increase in retained earnings.