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Access (4813) · FactMitigated

Recognition of Gains on Investment Limited Partnerships

First written in FY2022-Q2. 8 of 16 entries say "Worsened", first in FY2023-Q1. Latest entry: 2026-09-11.

16entries
6years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2022-Q2 – FY2022-Q3WorsenedFY2023-Q1 – FY2024-Q1MitigatedFY2024-Q2 – FY2025-H1WorsenedFY2026-H1 – FY20262021: 220212022: 320222023: 320232024: 220242025: 120252026: 52026
Same theme, other companies
Recognition of Gains on Investment Limited PartnershipsA theme 17 companies write about · 3 as a headwind · 10 as a tailwind

Access moved to the "Worse" side of this theme in 2022, 1 year before the typical company in this theme (2023).

The whole theme swung hardest in 2026: 4 of 9 companies on the "Worse" side.

1 other company's latest entry also says "Mitigated".

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 17 companies compared. The sentences above are computed from all 17.
Full recordFilings, disclosures and news, newest first
  1. 2026-09-11MitigatedEarnings

    「Loss on operation of investment partnerships 16,732 783」

    The loss on operation of investment partnerships decreased substantially from the same period of the previous year.
  2. FY2027-H1MitigatedAnnual report

    「Losses on management of investment partnerships ¥16.732 million ¥783 thousand」

    Losses on management of investment partnerships decreased substantially from ¥16.73 million in the same period of the previous year to ¥783 thousand, reducing their negative contribution to non-operating income and expenses.
  3. 2026-06-12MitigatedEarnings

    「Loss on operation of investment partnerships 4,227 950」

    The loss on operation of investment partnerships decreased from the same period of the previous year, reducing its negative contribution to non-operating income and expenses.
  4. FY2026WorsenedAnnual report

    「Losses on management of investment partnerships ¥66.323 million」

    The result changed from gains on management of investment partnerships of ¥688 thousand in the previous year to a loss of ¥66.323 million in the current year, resulting in a negative contribution to non-operating income and expenses.
  5. 2026-03-17WorsenedEarnings

    「Loss on operation of investment partnerships - 66,323」

    The Company moved from a gain on operation of investment partnerships to a loss of ¥66.32 million, creating a negative impact on non-operating income and expenses.
  6. FY2026-H1WorsenedAnnual report

    「Losses on management of investment partnerships - ¥16.732 million」

    While gains on management of investment partnerships of ¥644 thousand were recorded in the same period of the previous year, a loss of ¥16.73 million was recorded for the current interim consolidated accounting period, resulting in a negative contribution to non-operating income and expenses.
  7. FY2025-H1MitigatedAnnual report

    「Losses on management of investment partnerships ¥846 thousand ¥314 thousand」

    Losses on management of investment partnerships decreased from ¥846 thousand in the same period of the previous year to ¥314 thousand, reducing their negative contribution to non-operating income and expenses.
  8. FY2024MitigatedAnnual report

    「Losses on management of investment partnerships ¥1.346 million」

    Losses on management of investment partnerships decreased substantially from ¥273 million in the previous year to ¥1 million, reducing their negative contribution to non-operating income and expenses.
  9. FY2024-Q2MitigatedAnnual report

    「Losses on management of investment partnerships ¥846 thousand」

    Losses on management of investment partnerships decreased substantially from ¥267 million in the same period of the previous year to ¥846 thousand, reducing their negative contribution to non-operating income and expenses.
  10. FY2024-Q1WorsenedAnnual report

    「Losses on management of investment partnerships ¥1.381 million」

    The result changed from gains on management of investment partnerships to a loss of ¥1.381 million for the current first quarter, worsening the contribution to non-operating income and expenses compared with the same period of the previous year.
  11. FY2023WorsenedAnnual report

    「Losses on management of investment partnerships as non-operating expenses ¥273 million」

    The shift from gains on management of investment partnerships to losses continued for the full year, and a loss of ¥273 million was recorded for the year.
  12. FY2023-Q3WorsenedAnnual report

    「In addition, foreign exchange gains of ¥673 million were recorded as non-operating income, and losses on management of investment partnerships of ¥285 million were recorded as non-operating expenses.」

    Losses on management of investment partnerships increased from ¥267 million for the previous six-month period to ¥285 million, increasing their negative contribution to non-operating income and expenses.
  13. FY2023-Q2WorsenedAnnual report

    「In addition, foreign exchange gains of ¥569 million were recorded as non-operating income, and losses on management of investment partnerships of ¥267 million were recorded as non-operating expenses.」

    The result changed from gains on management of investment partnerships to losses of ¥267 million for the six months ended the current second quarter, worsening the contribution to non-operating income and expenses.
  14. FY2023-Q1WorsenedAnnual report

    「Gains on management of investment partnerships ¥25.895 million」

    Gains on management of investment partnerships decreased from ¥42.669 million in the same period of the previous year to ¥25.895 million, reducing their contribution to non-operating income.
  15. FY2022-Q3RestatedAnnual report

    「In addition, gains on management of investment partnerships of ¥459 million were recorded as non-operating income.」

    Gains on management of investment partnerships increased from ¥452 million for the six months ended the second quarter to ¥459 million for the nine months ended the third quarter, and continued to be recorded as non-operating income.
  16. FY2022-Q2First statedAnnual report

    「In addition, as stated in the notice dated 30 August 2021, titled "Recognition of Gains on Management of Investment Partnerships as Non-operating Income and Revision of the Consolidated Earnings Forecast for the Second Quarter (Cumulative) of the Fiscal Year Ending January 2022," gains on management of investment partnerships of ¥452 million were recorded as non-operating income for the six months ended the current second quarter.」

    Gains on management of investment partnerships of ¥452 million were recorded as non-operating income for the six months ended the current second quarter. This was one factor contributing to the year-on-year reduction in ordinary loss.
Moved together

"Achieving a positive operating result in the current consolidated fiscal year" moved the same way as this thread, in the same document, in 9 of its 16 moves.

997766★123456
  1. ★This thread
  2. 1Achieving a positive operating result in the current consolidated fiscal year9×
  3. 2Declining Sales and Ordinary and Net Losses Reported9×
  4. 3Return to Positive Operating Cash Flow7×
  5. 4Credit Risk Management for Trade Receivables7×
  6. 5Sufficient Liquidity to Support Product Development Investment and M&A6×
  7. 6Full-scale commercialization of OcNOS and VirNOS6×

★ 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
No upcoming earnings preview for Access yet. It last moved in the Earnings of 2026-09-11: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Recognition of Gains on Investment Limited Partnerships | ACCESS CO.,LTD. (4813) | Komori