Risk of delayed elimination of accumulated deficits
First written in FY2017. 18 of 31 entries say "Worsened", first in FY2018. Latest entry: 2026-08-13.
ReproCELL moved to the "Worse" side of this theme in 2018.
1 other company's latest entry also says "Worsened".
- 2026-08-13WorsenedEarnings
「Retained earnings △533,398 △682,902」
The deficit in retained earnings widened from ¥533 million at the end of the previous fiscal year to ¥682 million at the end of the first quarter. - FY2026WorsenedAnnual report
「Retained earnings were negative ¥533.398 million.」
Retained earnings moved from a positive ¥58 million at the end of FY2025 to negative ¥533 million at the end of FY2026, and the deficit increased. - FY2026-H1WorsenedAnnual report
「Retained earnings decreased by ¥486 million.」
Retained earnings moved from a positive ¥58 million at the end of the previous fiscal year to negative ¥428 million at the end of the current interim period, increasing the deficit in retained earnings carried forward. - FY2025MitigatedAnnual report
「Increase in retained earnings: ¥605 million」
As a result of covering the deficit and recording net income for the period, consolidated retained earnings moved from negative ¥546.875 million at the end of the previous fiscal year to a positive ¥58.294 million at the end of the current fiscal year, eliminating the negative balance of retained earnings carried forward. - FY2025-H1MitigatedAnnual report
「As a result, at the end of the current interim consolidated fiscal period, share capital was ¥2,663.963 million, capital surplus was ¥6,219.921 million, and retained earnings were negative ¥149.170 million.」
As a result of covering the deficit on 7 August 2024, the negative balance of retained earnings narrowed from negative ¥546.875 million at the end of the previous fiscal year to negative ¥149.170 million. Although a deficit remains, the accounting deficit has improved. - FY2024WorsenedAnnual report
「Retained earnings」
Consolidated retained earnings deteriorated from negative ¥515 million at the end of the previous fiscal year to negative ¥547 million at the end of the current fiscal year. The Company plans to cover the deficit using ¥501.924 million in capital reserves on 7 August 2024. - FY2024-Q3MitigatedAnnual report
「Retained earnings increased by ¥48 million due to the recording of quarterly net income attributable to owners of the parent.」
Retained earnings narrowed from negative ¥515 million at the end of the previous consolidated fiscal year to negative ¥467 million at the end of the third quarter. Although a deficit remains, the negative balance improved due to quarterly net income. - FY2024-Q2MitigatedAnnual report
「Retained earnings increased by ¥60 million due to the recording of quarterly net income attributable to owners of the parent.」
Retained earnings narrowed from negative ¥515 million at the end of the previous consolidated fiscal year to negative ¥455 million at the end of the second quarter. Although a deficit remains, the negative balance improved due to quarterly net income. - FY2024-Q1MitigatedAnnual report
「This was mainly due to increases of ¥72 million in retained earnings, ¥62 million in valuation difference on available-for-sale securities, and ¥32 million in foreign currency translation adjustment.」
Retained earnings narrowed from negative ¥515 million at the end of the previous consolidated fiscal year to negative ¥443 million at the end of the first quarter of the current fiscal year. Although a deficit remains, the balance improved due to the recording of quarterly net income. - FY2023MitigatedAnnual report
「Retained earnings increased by ¥234 million.」
Consolidated retained earnings were negative ¥515 million at the end of the current fiscal year, narrowing from negative ¥750 million at the end of FY2022. The improvement from covering the deficit in August 2022 remains in place, but the balance is still negative due to the net loss for the period. - FY2023-Q3WorsenedAnnual report
「As a result, at the end of the third quarter of the current consolidated fiscal year, share capital was ¥1,999.554 million, capital surplus was ¥6,057.436 million, and retained earnings were negative ¥249.638 million.」
After covering the deficit, retained earnings deteriorated from negative ¥141.595 million at the end of the previous quarter to negative ¥249.638 million. However, compared with the balance before the deficit was covered in prior fiscal years, the negative balance has narrowed substantially. - FY2023-Q2MitigatedAnnual report
「During the first six months of the current consolidated fiscal year, the Company’s share capital and capital surplus each increased by ¥284.236 million as a result of issuing new shares upon the exercise of stock acquisition rights. In addition, on 5 August 2022, the Company reduced its capital reserves and disposed of surplus to cover the deficit, reducing capital surplus by ¥540.274 million and increasing retained earnings by the same amount. As a result, at the end of the second quarter of the current consolidated fiscal year, share capital was ¥1,999.554 million, capital surplus was ¥6,057.436 million, and retained earnings were negative ¥141.595 million.」
Retained earnings increased by ¥540.274 million as a result of covering the deficit, narrowing the negative balance from negative ¥750.421 million at the end of the previous consolidated fiscal year to negative ¥141.595 million. - FY2023-Q1MitigatedAnnual report
「Subject to the reduction in the amount of capital reserves becoming effective, ¥540,274,052 in other capital surplus, including the other capital surplus arising from the reduction in capital reserves, will be transferred to retained earnings and appropriated to cover the deficit.」
Retained earnings at the end of the quarter were negative ¥708 million, narrowing from negative ¥750 million at the end of the previous fiscal year. In addition, a measure to appropriate ¥540 million to cover the deficit became effective on 5 August 2022. - FY2022-Q3WorsenedAnnual report
「At the end of the third quarter of the current consolidated fiscal year, share capital was ¥1,613.106 million, capital surplus was ¥6,209.849 million and retained earnings were a deficit of ¥526.657 million.」
Following the elimination of the deficit, retained earnings stood at a deficit of ¥526 million, a wider deficit than at the end of the previous quarter. However, the deficit remained substantially smaller than the previous deficit as a result of the elimination of deficits from prior years. - FY2022-Q2MitigatedAnnual report
「This was mainly due to a ¥6,302 million reduction in share capital and a ¥2,110 million reduction in capital reserves through a gratuitous reduction of capital and elimination of the deficit, resulting in an ¥8,859 million increase in retained earnings; increases of ¥335 million each in share capital and capital reserves through the exercise of stock acquisition rights; and the recognition of a quarterly net loss of ¥201 million attributable to owners of the parent, among other factors.」
The gratuitous reduction of capital and elimination of the deficit increased retained earnings by ¥8,859 million, reducing the deficit in retained earnings from ¥9,031 million at the end of the previous fiscal year to ¥376 million. - FY2022-Q1MitigatedAnnual report
「It became effective on 6 August 2021.」
Although retained earnings had widened to a deficit of ¥9,157 million as of the end of June, a measure to apply ¥8,859 million in other capital surplus arising from the reduction of share capital and capital reserves to eliminate the deficit in retained earnings became effective on 6 August 2021. - FY2021MitigatedAnnual report
「The purpose is to eliminate the current deficit in retained earnings, improve the soundness of the financial position, and secure flexibility and agility in future capital policy.」
Although the deficit in retained earnings widened to ¥9,031 million in the fiscal year ended March 2021, the company subsequently obtained approval to reduce share capital and capital reserves and apply ¥8,859 million in other capital surplus to eliminate the deficit. - FY2021-Q3WorsenedAnnual report
「Retained earnings △ 8,877,299」
The deficit in retained earnings widened from ¥8,219 million at the end of March 2020 to ¥8,877 million at the end of the third quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit in retained earnings. - FY2021-Q2WorsenedAnnual report
「Retained earnings △ 8,585,046」
The deficit in retained earnings widened from ¥8,219 million at the end of March 2020 to ¥8,585 million at the end of the second quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit in retained earnings. - FY2021-Q1WorsenedAnnual report
「This was mainly due to a ¥208 million decrease in retained earnings, among other factors.」
Retained earnings decreased by ¥208 million in the first quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit in retained earnings. - FY2020WorsenedAnnual report
「In the fiscal year ended March 2020, the company reported a deficit in retained earnings of ¥8,219 million.」
The deficit in retained earnings widened from ¥7,203 million at the end of the previous consolidated fiscal year to ¥8,219 million, indicating a numerical deterioration in the risk of a delay in eliminating the deficit. - FY2020-Q3WorsenedAnnual report
「Retained earnings △ 7,866,445」
The deficit in retained earnings widened from ¥7,202 million at the end of the previous consolidated fiscal year to ¥7,866 million at the end of the third quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit. - FY2020-Q2WorsenedAnnual report
「Retained earnings △ 7,638,651」
The deficit in retained earnings widened from ¥7,202 million at the end of the previous consolidated fiscal year to ¥7,639 million at the end of the second quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit in retained earnings. - FY2020-Q1WorsenedAnnual report
「Retained earnings △ 7,432,494」
The deficit in retained earnings widened from ¥7,202 million at the end of March 2019 to ¥7,432 million at the end of the first quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit in retained earnings. - FY2019-Q3WorsenedAnnual report
「Retained earnings △ 7,031,252」
The deficit in retained earnings widened from ¥6,601 million at the end of March 2018 to ¥7,031 million at the end of the third quarter, indicating a numerical deterioration in the risk of a delay in eliminating the deficit in retained earnings. - FY2019-Q2WorsenedAnnual report
「Retained earnings △ 6,829,839」
The deficit in retained earnings widened from ¥6,601 million at the end of March 2018 to ¥6,829 million at the end of the current quarter. - FY2019-Q1WorsenedAnnual report
「Retained earnings △ 6,681,344」
The deficit in retained earnings widened from ¥6,601 million at the end of March 2018 to ¥6,681 million at the end of the current quarter. - FY2018WorsenedAnnual report
「Because the group has focused on advancing research and development activities, substantial research and development expenses were recognized ahead of revenue, resulting in a deficit in retained earnings of ¥6,601 million in the fiscal year ended March 2018.」
The deficit in retained earnings widened from ¥4,429 million in the previous fiscal year to ¥6,601 million, indicating a numerical deterioration in the risk of a delay in eliminating the deficit. - FY2017First statedAnnual report
「Because the group has focused on advancing research and development activities, substantial research and development expenses were recognized ahead of revenue, resulting in a deficit in retained earnings of ¥4,429 million in the fiscal year ended March 2017.」
The company disclosed a deficit in retained earnings of ¥4,429 million for the fiscal year ended March 2017 due to research and development expenses being incurred ahead of revenue, as well as the risk of a delay in eliminating the deficit if profit generation does not progress.