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Iwabuchi (5983) · FactGain on sale of investment securities recorded

Recognition of Extraordinary Gains from the Sale of Fixed Assets and Investment Securities

First written in FY2020-Q3. 1 of 10 entries say "Restated". Latest entry: FY2024-Q2.

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ProgressHeldSoftenedWorseOtherFY2020-Q3 – FY2024-Q22020: 420202021: 320212022: 120222023: 22023
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  1. FY2024-Q2Gain on sale of investment securities recordedAnnual report

    「Total extraordinary income was ¥48 million, comprising a ¥651 thousand gain on sales of property, plant and equipment and a ¥47.920 million gain on sales of investment securities.」

    The Company recognised a ¥47.920 million gain on sales of investment securities during the cumulative second quarter of the current fiscal year, resulting in extraordinary income.
  2. FY2023-Q3Substantial increase in extraordinary income from a gain on bargain purchaseAnnual report

    「Extraordinary income Gain on sales of property, plant and equipment 401 Gain on bargain purchase 595,443 Total extraordinary income 595,845」

    A ¥595.443 million gain on bargain purchase arising from the acquisition of Tomita Tekko as a wholly owned subsidiary brought total extraordinary income to ¥595.845 million.
  3. FY2022-Q3Continued increase in extraordinary incomeAnnual report

    「Extraordinary income Gain on sales of property, plant and equipment 12,865 Gain on sales of investment securities – Total extraordinary income 12,865」

    Extraordinary income was ¥12.865 million, up from ¥515 thousand in the same period of the previous year and ¥332 thousand in the cumulative previous quarter. It comprised a gain on sales of property, plant and equipment.
  4. FY2022-Q2Re-emergence and increase in extraordinary incomeAnnual report

    「Extraordinary income, gain on sales of property, plant and equipment, 12,284, gain on sales of investment securities, –, total extraordinary income, 12,284」

    Extraordinary income was ¥12.284 million, up from ¥332 thousand in the same period of the previous year. This comprised a ¥12.284 million gain on sales of property, plant and equipment, with no gain on sales of investment securities recognised.
  5. FY2021Continued substantial decline in extraordinary incomeAnnual report

    「Total extraordinary income 515」

    Extraordinary income was ¥515 thousand, down substantially from ¥352.543 million in the previous fiscal year.
  6. FY2021-Q3Continued substantial decline in extraordinary incomeAnnual report

    「Total extraordinary income 515」

    Extraordinary income for the cumulative third quarter of the current consolidated fiscal year was limited to ¥515 thousand, down substantially from ¥355.078 million in the same period of the previous year. The gain on sales of property, plant and equipment was ¥309 thousand, and the gain on sales of investment securities was ¥205 thousand.
  7. FY2021-Q2Decline in extraordinary incomeAnnual report

    「Total extraordinary income ¥332 thousand」

    Extraordinary income for the cumulative second quarter of the current consolidated fiscal year was ¥332 thousand, down substantially from ¥28.506 million in the same period of the previous year. The gain on sales of property, plant and equipment was ¥126 thousand, and the gain on sales of investment securities was ¥205 thousand.
  8. FY2021-Q1Decline in extraordinary incomeAnnual report

    「Extraordinary income Gain on sales of property, plant and equipment 0 Gain on sales of investment securities 205 Total extraordinary income 205」

    Extraordinary income for the cumulative first quarter of the current consolidated fiscal year was limited to ¥205 thousand, and no gain on sales of property, plant and equipment was recognised. It declined from the substantial gains on sales of property, plant and equipment and investment securities recognised in the previous fiscal year.
  9. FY2020RestatedAnnual report

    「Extraordinary income Gain on sales of property, plant and equipment 326,485 Gain on sales of investment securities 26,058 Total extraordinary income 352,543」

    The Company recognised a ¥326.485 million gain on sales of property, plant and equipment and a ¥26.058 million gain on sales of investment securities, confirming the generation of extraordinary income in the annual results.
  10. FY2020-Q3First statedAnnual report

    「Extraordinary income Gain on sales of property, plant and equipment 326,469 Gain on sales of investment securities 26,053 Insurance proceeds received 2,555 Total extraordinary income 355,078」

    During the cumulative third quarter of the current consolidated fiscal year, the Company recognised a ¥326.469 million gain on sales of property, plant and equipment and a ¥26.053 million gain on sales of investment securities, among other items, bringing total extraordinary income to ¥355.078 million.
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