Offsetting the Deficit in Retained Earnings Brought Forward through Capital Reduction and Appropriation of Surplus
First written in FY2021. 4 of 9 entries say "Restated". Latest entry: FY2025-H1.
127 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「In addition, the reduction of capital reserve and disposition of surplus (replenishment of deficit) carried out on 7 August 2024 reduced capital surplus by ¥501.924 million and increased retained earnings by ¥501.924 million.」
The replenishment of the deficit using ¥501.924 million of capital reserve approved in FY2024 was carried out on 7 August 2024, completing the plan. - FY2024AdvancedAnnual report
「The reduction of capital reserve and disposition of surplus were approved at the 22nd Annual General Meeting of Shareholders held on 24 June 2024.」
The shareholders' meeting approved a plan to transfer ¥501,924,485 of capital reserve to other capital surplus and appropriate it to replenish the deficit in retained earnings. The effective date was scheduled for 7 August 2024. - FY2023-Q3RestatedAnnual report
「In addition, the reduction of capital reserve and disposition of surplus (replenishment of deficit) carried out on 5 August 2022 reduced capital surplus by ¥540.274 million and increased retained earnings by ¥540.274 million.」
The results of the replenishment of the deficit through the reduction of capital reserve and disposition of surplus carried out on 5 August 2022 are reconfirmed. - FY2023-Q2RestatedAnnual report
「In addition, the reduction of capital reserve and disposition of surplus (replenishment of deficit) carried out on 5 August 2022 reduced capital surplus by ¥540.274 million and increased retained earnings by ¥540.274 million.」
The results of the replenishment of the deficit through the reduction of capital reserve and disposition of surplus carried out on 5 August 2022 are reconfirmed. - FY2023-Q1AchievedAnnual report
「At the 20th Annual General Meeting of Shareholders held on 24 June 2022, a resolution was passed concerning the reduction of capital reserve and the disposition of surplus, and the reduction became effective on 5 August 2022.」
The measure to transfer ¥540,274,052 of capital reserve to other capital surplus and appropriate the same amount to replenish the deficit in retained earnings became effective on 5 August 2022. - FY2022-Q3RestatedAnnual report
「In addition, the gratuitous capital reduction and disposition of surplus (replenishment of deficit) carried out on 6 August 2021 reduced capital surplus by ¥2,557.316 million and increased retained earnings by ¥8,859.508 million.」
The results of the replenishment of the deficit through the gratuitous capital reduction and disposition of surplus carried out on 6 August 2021, as well as the increase in retained earnings, are reconfirmed. - FY2022-Q2RestatedAnnual report
「The issuance of new shares upon the exercise of share acquisition rights increased stated capital and capital surplus by ¥335.766 million each during the six-month period ended 30 June 2021. In addition, the gratuitous capital reduction and disposition of surplus (replenishment of deficit) carried out on 6 August 2021 reduced stated capital by ¥6,302.191 million and capital surplus by ¥2,557.316 million, while increasing retained earnings by ¥8,859.508 million.」
The results of the replenishment of the deficit through the gratuitous capital reduction and disposition of surplus that became effective on 6 August 2021, as well as the increase in retained earnings, are reconfirmed. - FY2022-Q1AchievedAnnual report
「It became effective on 6 August 2021.」
The capital reduction, reduction of capital reserve and replenishment of the retained earnings deficit using ¥8,859 million of other capital surplus became effective on 6 August 2021, and the plan was implemented. - FY2021First statedAnnual report
「The purpose of reducing the amounts of stated capital and capital reserve and disposing of surplus is to replenish the deficit in retained earnings currently arising, strengthen the Company's financial position, and secure flexibility and agility in its future capital policy.」
As a subsequent event, the Company disclosed a plan to reduce stated capital by ¥6,302 million and capital reserve by ¥2,110 million, and appropriate ¥8,859 million of other capital surplus to replenish the deficit in retained earnings. The effective date was scheduled for 6 August 2021.