Komori
Will Group (6089) · FactContinued increase in the ratio of equity attributable to owners of the parent

Decline in the Parent Company's Ownership Ratio Due to Written Put Options, etc. Granted to Non-Controlling Shareholders

First written in FY2020-Q1. . Latest entry: FY2026.

21entries
8years
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How it moved
ProgressHeldSoftenedWorseOtherFY2020-Q1 – FY20262019: 220192020: 320202021: 420212022: 320222023: 320232024: 320242025: 220252026: 12026
Same theme, other companies
Decline in the parent ownership ratio due to written put options for non-controlling interestsA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026Continued increase in the ratio of equity attributable to owners of the parentAnnual report

    「The ratio of equity attributable to owners of the parent was 35.8%, compared with 34.8% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 34.8% to 35.8%.
  2. FY2026-H1Continued increase in the ratio of equity attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 35.8%, compared with 34.8% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 34.8% to 35.8%. Written put options related to non-controlling interests continue to be recognized at ¥22 million, with a fair value of ¥21 million.
  3. FY2025Increase in the equity ratio and re-recognition of written put optionsAnnual report

    「The ratio of equity attributable to owners of the parent was 34.8%, compared with 34.0% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 34.0% to 34.8%. Meanwhile, written put options related to non-controlling interests of ¥22 million were recognized.
  4. FY2025-H1Slight decline in the equity ratio and re-recognition of written put optionsAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 33.7%, compared with 34.0% at the end of the previous consolidated fiscal year. / Written put options related to non-controlling interests - - 22 21」

    The ratio of equity attributable to owners of the parent declined slightly from 34.0% to 33.7%. Written put options related to non-controlling interests of ¥22 million, with a fair value of ¥21 million, were recognized, and this item, which had previously disappeared, was disclosed again.
  5. FY2024Full-year increase in the ratio of equity attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 34.0%, compared with 26.6% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 26.6% at the end of the previous fiscal year to 34.0%.
  6. FY2024-Q3Increase in the equity ratio attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 30.7%, compared with 26.6% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 26.6% at the end of the previous consolidated fiscal year to 30.7%.
  7. FY2024-Q2Increase in the equity ratio attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 30.3%, compared with 26.6% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 26.6% at the end of the previous consolidated fiscal year to 30.3%.
  8. FY2024-Q1Increase in the equity ratio attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 28.7%, compared with 26.6% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 26.6% at the end of the previous consolidated fiscal year to 28.7%.
  9. FY2023-Q3Continued increase in the ratio of equity attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 25.6%, compared with 21.8% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 21.8% at the end of the previous consolidated fiscal year to 25.6%.
  10. FY2023-Q2Increase in the ratio of equity attributable to owners of the parent and elimination of written put optionsAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 26.2%, compared with 21.8% at the end of the previous consolidated fiscal year. / Written put options related to non-controlling interests 3,509 3,509 - -」

    The ratio of equity attributable to owners of the parent increased from 21.8% to 26.2%. In the fair value disclosures for financial instruments, written put options related to non-controlling interests had fallen from ¥3,509 million at the end of the previous fiscal year to zero.
  11. FY2023-Q1Continued increase in the ratio of equity attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 23.5%, compared with 21.8% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥1,399 million (¥3,509 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 26.3%, compared with 28.5% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 21.8% at the end of the previous consolidated fiscal year to 23.5%. The balance of written put options decreased from ¥3,509 million to ¥1,399 million, while the adjusted ratio declined from 28.5% to 26.3%.
  12. FY2022-Q3Increase in the equity ratio attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 24.6%, compared with 17.6% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥1,440 million (¥3,300 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 27.6%, compared with 24.7% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 17.6% to 24.6%, and the adjusted ratio increased from 24.7% to 27.6%. The balance of written put options also declined.
  13. FY2022-Q2Increase in the equity ratio attributable to owners of the parentAnnual report

    「The ratio of equity attributable to owners of the parent was 22.1%, compared with 17.6% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥1,379 million (¥3,300 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 25.2%, compared with 24.7% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 17.6% to 22.1%, and the adjusted ratio increased from 24.7% to 25.2%. The balance of written put options decreased from ¥3,300 million to ¥1,379 million.
  14. FY2022-Q1Increase in the ratio of equity attributable to owners of the parent, with the adjusted ratio unchangedAnnual report

    「The ratio of equity attributable to owners of the parent was 19.1%, compared with 17.6% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥2,521 million (¥3,300 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 24.7%, unchanged from the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 17.6% to 19.1%, while the adjusted ratio excluding the impact of written put options was unchanged at 24.7%.
  15. FY2021Increase in the equity ratio attributable to owners of the parentAnnual report

    「The ratio of equity attributable to owners of the parent was 17.6%, compared with 11.7% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥3,300 million (¥3,377 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 24.7%, compared with 19.3% at the end of the previous consolidated fiscal year.」

    Both the ratio of equity attributable to owners of the parent and the adjusted ratio excluding the impact of written put options increased from the end of the previous fiscal year.
  16. FY2021-Q3Increase in the equity ratio attributable to owners of the parentAnnual report

    「The ratio of equity attributable to owners of the parent was 17.0%, compared with 11.7% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥3,015 million (¥3,377 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 23.8%, compared with 19.3% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 11.7% to 17.0%, while the adjusted ratio excluding the impact of written put options increased from 19.3% to 23.8%.
  17. FY2021-Q2Increase in the equity ratio attributable to owners of the parentAnnual report

    「The ratio of equity attributable to owners of the parent was 15.6%, compared with 11.7% at the end of the previous consolidated fiscal year. Excluding the impact of written put options of ¥2,905 million (¥3,377 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 22.1%, compared with 19.3% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent increased from 11.7% to 15.6%, while the adjusted ratio excluding the impact of written put options increased from 19.3% to 22.1%.
  18. FY2021-Q1Increase in the adjusted ratio of equity attributable to owners of the parentAnnual report

    「Excluding the impact of written put options of ¥3,612 million (¥3,377 million at the end of the previous consolidated fiscal year), which were a temporary factor, the adjusted ratio of equity attributable to owners of the parent was 20.9%, compared with 19.3% at the end of the previous consolidated fiscal year.」

    Although the balance of written put options increased, the adjusted ratio excluding their impact increased from 19.3% to 20.9%.
  19. FY2020-Q3Increase in the adjusted ratio and slight decline in the reported ratioAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 9.5%, compared with 9.7% at the end of the previous consolidated fiscal year. Excluding the impact of written put options, the adjusted ratio of equity attributable to owners of the parent was 18.1%, compared with 15.8% at the end of the previous consolidated fiscal year.」

    The ratio of equity attributable to owners of the parent declined slightly from the end of the previous consolidated fiscal year, while the adjusted ratio excluding the impact of written put options increased to 18.1%.
  20. FY2020-Q2Change in the ratio of equity attributable to owners of the parentAnnual report

    「As a result, the ratio of equity attributable to owners of the parent was 8.5%, compared with 9.8% at the end of the previous consolidated fiscal year. Excluding the impact of unrealized written put options, the adjusted ratio of equity attributable to owners of the parent was 17.2%, compared with 16.0% at the end of the previous consolidated fiscal year.」

    The issuance of written put options to non-controlling interests and other factors reduced capital surplus by ¥887 million and foreign currency translation adjustments by ¥695 million. Although the ratio of equity attributable to owners of the parent declined from the end of the previous consolidated fiscal year, the adjusted ratio was 17.2%.
  21. FY2020-Q1First statedAnnual report

    「This was due in part to a ¥1,032 million decrease in capital surplus and a ¥410 million decrease in foreign currency translation adjustments included in other components of equity, resulting from the issuance of written put options to non-controlling interests and other factors. As a result, the ratio of equity attributable to owners of the parent was 6.9%, compared with 9.9% at the end of the previous consolidated fiscal year. Excluding the impact of unrealized written put options, the adjusted ratio of equity attributable to owners of the parent was 15.4%, compared with 16.1% at the end of the previous consolidated fiscal year.」

    Newly disclosed capital structure data include changes in capital, including a decrease in capital surplus due to written put options, and a ratio of equity attributable to owners of the parent of 6.9%, or 15.4% on an adjusted basis.
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Decline in the Parent Company's Ownership Ratio Due to Written Put Options, etc. Granted to Non-Controlling Shareholders | WILL GROUP,INC. (6089) | Komori