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K Pharma (4896) · InitiativeAchieved

Transfer to Other Capital Surplus Through a Reduction in Capital

First written in FY2024-Q1. 3 of 5 entries say "Achieved", first in FY2024-H1. Latest entry: FY2026-H1.

5entries
3years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseAchievedFY2024-H1 – FY2026-H12024: 220242025: 120252026: 22026
Same theme, other companies
Capital Policy and Dividend Preparation through Capital Reduction and Deficit EliminationA theme 287 companies write about · 1 as a headwind · 286 as a tailwind

127 other companies' latest entry also says "Achieved".

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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 289 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1AchievedAnnual report

    「On 31 May, capital surplus decreased by ¥992.772 million and retained earnings increased by the same amount as a result of reducing the capital reserve and eliminating the deficit. As this was a transfer within net assets, it had no effect on total net assets.」

    On 31 May 2026, the company reduced the capital reserve by ¥992.772 million and transferred the same amount to retained earnings to eliminate the deficit.
  2. 2026-03-04AdvancedGeneral Meetings of Shareholders

    「The company intends to reduce the amount of its capital reserve and dispose of surplus, with the aim of covering the deficit in retained earnings that has arisen, strengthening its financial position, and ensuring flexibility and agility in future capital policy.」

    A proposal was submitted to reduce the capital reserve by ¥993,227,458 and allocate the same amount to cover the deficit, with 31 May 2026 as the effective date.
  3. FY2025-H1AchievedAnnual report

    「On 31 May, we carried out a capital reduction without compensation and eliminated the deficit. Capital decreased by ¥90 million and capital surplus by ¥756.455 million, while retained earnings increased by ¥846.455 million. As this was a transfer within net assets, it had no effect on total net assets.」

    On 31 May 2025, the company carried out a capital reduction without compensation and deficit elimination, reducing capital by ¥90 million. The reduction ratio was 90.0%, leaving capital of ¥10 million.
  4. FY2024-H1AchievedAnnual report

    「On 31 May, we carried out a capital reduction without compensation to eliminate the deficit, reducing capital by ¥754.087 million and transferring ¥752.656 million of that amount to retained earnings. As this was a transfer within net assets, it had no effect on total net assets.」

    The capital reduction without compensation and deficit elimination took effect on 31 May 2024, reducing capital by ¥754.087 million, offsetting ¥752.656 million against retained earnings and reducing the capital balance to ¥100 million.
  5. FY2024-Q1First statedAnnual report

    「At the Annual General Meeting of Shareholders held on 28 March 2024, we resolved, pursuant to Article 447, Paragraph 1 of the Companies Act, to reduce capital by ¥754.087 million and transfer the amount to other capital surplus, with an effective date of 31 May 2024.」

    The Annual General Meeting of Shareholders resolved to reduce capital by ¥754.087 million and transfer it to other capital surplus, effective 31 May 2024.
Moved together

"Development of Drug Discovery Pipelines Other Than ALS" moved the same way as this thread, in the same document, in 3 of its 5 moves.

332★123
  1. ★This thread
  2. 1Development of Drug Discovery Pipelines Other Than ALS3×
  3. 2Diversification of funding sources through equity markets, contract revenue, borrowings, and other means3×
  4. 3Preparation for a subacute spinal cord injury business based on the Spinal Cord Regeneration Lab2×

★ 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 K Pharma yet. It last moved in the General Meetings of Shareholders of 2026-03-04: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Transfer to Other Capital Surplus Through a Reduction in Capital | K Pharma,Inc. (4896) | Komori