Decline in Net Assets and Equity Ratio
First written in FY2018-Q2. 9 of 29 entries say "Mitigated", first in FY2021. Latest entry: FY2026.
Hope moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
11 other companies' latest entry also says "Other".
- FY2026Decrease in net assets and equity ratio due to the acquisition of treasury sharesAnnual report
「At the end of the current consolidated fiscal year, total net assets were ¥1,047.517 million, a decrease of ¥102.806 million from the end of the previous consolidated fiscal year. This was mainly because retained earnings increased by ¥264.425 million as a result of the recognition of net income attributable to owners of the parent, while treasury shares increased by ¥365.754 million due to share repurchases. As a result, the equity ratio declined from 53.8% at the end of the previous consolidated fiscal year to 40.1%.」
Retained earnings increased due to net income, but net assets decreased by ¥102.806 million because of the impact of share repurchases, and the equity ratio fell from 53.8% to 40.1%. - 2026-05-14WorsenedEarnings
「以上の結果、自己資本比率は、前連結会計年度末の53.8％から39.5％となりました。」
自己株式取得の影響などにより、自己資本比率が53.8％から39.5％へ低下している。 - FY2026-H1Continued decline in net assets due to share repurchasesAnnual report
「At the end of the current interim consolidated fiscal period, total net assets were ¥1,029.201 million, a decrease of ¥121.122 million from the end of the previous consolidated fiscal year. This was mainly because retained earnings increased by ¥40.043 million as a result of the recognition of interim net income attributable to owners of the parent, while treasury shares increased by ¥160.675 million due to share repurchases. As a result, the equity ratio declined from 53.8% at the end of the previous consolidated fiscal year to 43.2%.」
Retained earnings increased due to interim net income, but net assets decreased by ¥121.122 million because of the impact of share repurchases, and the equity ratio fell from 53.8% to 43.2%. - FY2025-H1Decrease in net assets due to the acquisition of treasury sharesAnnual report
「At the end of the current interim consolidated fiscal period, total net assets were ¥959.231 million, a decrease of ¥43.933 million from the end of the previous consolidated fiscal year. This was mainly because retained earnings increased by ¥50.305 million as a result of the recognition of interim net income attributable to owners of the parent, while treasury shares increased by ¥93.977 million due to share repurchases. As a result, the equity ratio declined from 50.4% at the end of the previous consolidated fiscal year to 50.3%.」
Retained earnings increased due to interim net income, but net assets decreased by ¥43.933 million because of share repurchases. The equity ratio edged down from 50.4% to 50.3%. - FY2024MitigatedAnnual report
「At the end of the current consolidated fiscal year, total net assets were ¥1,003.164 million, an increase of ¥261.104 million from the end of the previous consolidated fiscal year. As a result, the equity ratio rose from 31.5% at the end of the previous consolidated fiscal year to 50.4%.」
The recognition of net income increased net assets while keeping them positive, and the equity ratio rose from 31.5% to 50.4%. - FY2024-Q2MitigatedAnnual report
「At the end of the third quarter of the current consolidated fiscal period, total net assets were ¥883.667 million, an increase of ¥141.607 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥142.338 million increase in retained earnings resulting from the recognition of quarterly net income attributable to owners of the parent. As a result, the equity ratio rose from 31.5% at the end of the previous consolidated fiscal year to 48.3%.」
The recognition of quarterly net income increased net assets, and the equity ratio rose from 31.5% to 48.3%. Net assets have remained positive and the financial base has continued to improve. - FY2024-Q1MitigatedAnnual report
「At the end of the second quarter of the current consolidated fiscal period, total net assets were ¥846.201 million, an increase of ¥104.141 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥104.984 million increase in retained earnings resulting from the recognition of quarterly net income attributable to owners of the parent. As a result, the equity ratio rose from 31.5% at the end of the previous consolidated fiscal year to 43.8%.」
The recognition of net income increased net assets by ¥104.141 million, and the equity ratio rose from 31.5% to 43.8%. Net assets have remained positive and the equity ratio has continued to improve. - FY2023-Q4MitigatedAnnual report
「At the end of the first quarter of the current consolidated fiscal period, total net assets were ¥811.261 million, an increase of ¥69.201 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥69.836 million increase in retained earnings resulting from the recognition of quarterly net income attributable to owners of the parent. As a result, the equity ratio rose from 31.5% at the end of the previous consolidated fiscal year to 40.1%.」
Net assets increased to ¥811.261 million following the recognition of net income, and the equity ratio rose from 31.5% to 40.1%. - FY2023-Q2MitigatedAnnual report
「At the end of the third quarter of the current consolidated fiscal period, total net assets were in a deficit of ¥144.911 million, an improvement of ¥5,457.508 million from the end of the previous consolidated fiscal year.」
The net asset deficit narrowed from ¥5,602.419 million at the end of the previous fiscal year to ¥144.911 million, a reduction of ¥5,457.508 million, due to the recognition of extraordinary gains and the issuance of new shares through the exercise of the 11th Series of Stock Acquisition Rights. However, the company remains in a net asset deficit. - FY2023-Q1MitigatedAnnual report
「At the end of the second quarter of the current consolidated fiscal period, total net assets were in a deficit of ¥406.612 million, an improvement of ¥5,195.807 million from the end of the previous consolidated fiscal year.」
The net asset deficit narrowed from ¥5,602.419 million at the end of the previous consolidated fiscal year to ¥406.612 million, a reduction of ¥5,195.807 million. The main factors were the recognition of gains from the reversal of special accounts and the issuance of new shares through the exercise of the 11th Series of Stock Acquisition Rights, although the company remains in a net asset deficit. - FY2022-Q4MitigatedAnnual report
「Total net assets at the end of the first quarter of the consolidated fiscal year were negative by ¥5,438.082 million, an improvement of ¥164.337 million from the end of the previous consolidated fiscal year. This was due mainly to a ¥164.555 million increase in retained earnings resulting from the recognition of quarterly net income attributable to owners of the parent.」
Negative equity continued, but the deficit narrowed from ¥5,602.419 million at the end of the previous fiscal year to ¥5,438.082 million, a reduction of ¥164.337 million due to the recognition of quarterly net income. - FY2022WorsenedAnnual report
「Total net assets at the end of the consolidated fiscal year decreased by ¥3,104.031 million from the end of the previous consolidated fiscal year, resulting in negative equity of ¥5,602.419 million.」
The negative equity position widened from ¥2,498.387 million at the end of the previous fiscal year to ¥5,602.419 million. - FY2022-Q2WorsenedAnnual report
「Total net assets at the end of the second quarter of the consolidated fiscal year decreased by ¥5,549.217 million from the end of the previous consolidated fiscal year, resulting in negative equity of ¥8,047.605 million.」
The negative equity position widened from ¥2,498.387 million at the end of the previous fiscal year to ¥8,047.605 million. - FY2022-Q1MitigatedAnnual report
「Although total net assets at the end of the first quarter of the consolidated fiscal year increased by ¥796.880 million from the end of the previous consolidated fiscal year, the company remained in a negative equity position of ¥1,701.507 million.」
Capital strengthening through a third-party allotment and the exercise of share acquisition rights narrowed the negative equity position from ¥2,498.387 million at the end of the previous fiscal year to ¥1,701.507 million, a reduction of approximately ¥700 million. However, negative equity continued. - FY2021MitigatedAnnual report
「Total net assets at the end of the consolidated fiscal year became negative by ¥2,498.387 million following the recognition of the ¥6,978.950 million net loss attributable to owners of the parent referred to above.」
Negative equity continued, but the deficit narrowed from ¥4,514.76 million at the end of the third quarter of the consolidated fiscal year to ¥2,498.39 million at fiscal year-end. - FY2021-Q3Fell into negative equityAnnual report
「Total net assets at the end of the third quarter of the consolidated fiscal year became negative by ¥4,514.769 million following the recognition of the ¥7,313.903 million quarterly net loss attributable to owners of the parent referred to above. Shareholders' equity was negative by ¥4,533.821 million, comprising mainly share capital of ¥1,125.712 million, capital surplus of ¥1,079.512 million and retained earnings of negative ¥6,668.143 million.」
Large losses caused by soaring JEPX prices resulted in negative net assets of ¥4,514.769 million and negative shareholders' equity of ¥4,533.821 million. - FY2021-Q2Increase in the equity ratioAnnual report
「Total net assets at the end of the second quarter of the consolidated fiscal year stood at ¥2,955.172 million.」
At the end of the second quarter after consolidated financial reporting began, net assets stood at ¥2,955.172 million and the equity ratio was 32.6%. - FY2021-Q1Increase in the equity ratioAnnual report
「Total net assets at the end of the first quarter stood at ¥1,661.620 million, an increase of ¥401.799 million from the end of the previous fiscal year. This was due mainly to a ¥483.448 million increase in retained earnings resulting from the recognition of quarterly net income, partly offset by a ¥89.667 million decrease due to dividend payments from retained earnings. As a result, the equity ratio increased from 19.1% in the previous fiscal year to 23.0%.」
Net assets increased by ¥401.799 million due to the recognition of quarterly net income, and the equity ratio rose from 19.1% to 23.0%. - FY2020Slight recovery in the equity ratioAnnual report
「As a result, the equity ratio increased from 18.9% in the previous fiscal year to 19.1%.」
Net assets increased following the recognition of net income for the fiscal year, and the equity ratio also edged up from 18.9% to 19.1%. - FY2020-Q3Increase in net assets, decline in equity ratioAnnual report
「Total net assets at the end of the third quarter stood at ¥576.975 million, an increase of ¥49.296 million from the end of the previous fiscal year. This was due mainly to a ¥50.361 million increase in retained earnings resulting from the recognition of quarterly net income. As a result, the equity ratio fell from 18.9% in the previous fiscal year to 14.8%.」
Net assets increased due to the recognition of quarterly net income, while the equity ratio fell from 18.9% to 14.8% due to growth in liabilities and assets. - FY2020-Q2Increase in net assets, decline in equity ratioAnnual report
「Total net assets at the end of the second quarter stood at ¥540.390 million, an increase of ¥12.710 million from the end of the previous fiscal year. This was due mainly to a ¥10.892 million increase in retained earnings resulting from the recognition of quarterly net income. As a result, the equity ratio fell from 18.9% in the previous fiscal year to 15.9%.」
Net assets increased due to quarterly net income, while the equity ratio fell from 18.9% to 15.9% due to increases in liabilities and assets. - FY2020-Q1Increase in net assets and slight recovery in the equity ratioAnnual report
「Total net assets at the end of the first quarter stood at ¥530.150 million, an increase of ¥2.471 million from the end of the previous fiscal year. This was due mainly to a ¥2.182 million increase in retained earnings resulting from the recognition of quarterly net income. As a result, the equity ratio increased slightly from 18.9% in the previous fiscal year to 19.1%.」
Net assets increased by ¥2.471 million following the recognition of quarterly profitability, and the equity ratio also edged up from 18.9% to 19.1%. - FY2019Recovery in net assets and decline in equity ratioAnnual report
「Total net assets at the end of the fiscal year stood at ¥527.679 million, an increase of ¥81.712 million from the end of the previous fiscal year. This was due mainly to a ¥75.576 million increase in retained earnings resulting from the recognition of net income for the fiscal year. As a result, the equity ratio fell from 22.6% in the previous fiscal year to 18.9%.」
Net assets recovered from ¥445.966 million to ¥527.679 million following the return to profitability, while the equity ratio fell from 22.6% to 18.9% due to growth in assets and liabilities. - FY2019-Q3Lower net assets and equity ratioAnnual report
「Total net assets at the end of the third quarter stood at ¥213.443 million, a decrease of ¥232.523 million from the end of the previous fiscal year. This was due mainly to a ¥237.126 million decrease in retained earnings resulting from the recognition of a quarterly net loss. As a result, the equity ratio fell from 22.6% in the previous fiscal year to 15.8%.」
The recognition of a quarterly net loss further reduced net assets and the equity ratio, which fell from 22.6% to 15.8%. - FY2019-Q2Lower net assets and equity ratioAnnual report
「Total net assets at the end of the second quarter stood at ¥233.611 million, a decrease of ¥212.355 million from the end of the previous fiscal year. This was due mainly to a ¥215.425 million decrease in retained earnings resulting from the recognition of a quarterly net loss. As a result, the equity ratio fell from 22.6% in the previous fiscal year to 17.4%.」
Due to the quarterly net loss, net assets decreased from ¥445.966 million to ¥233.611 million, and the equity ratio fell from 22.6% to 17.4%. - FY2019-Q1Slight decreases in net assets and the equity ratioAnnual report
「As a result, the equity ratio fell from 22.6% in the previous fiscal year to 22.5%.」
Due to the recognition of a quarterly net loss, net assets decreased from ¥445.966 million to ¥324.223 million, and the equity ratio fell from 22.6% to 22.5%. - FY2018Full-year decline in net assets and equity ratioAnnual report
「Total net assets at the end of the fiscal year stood at ¥445.966 million, a decrease of ¥125.823 million from the end of the previous fiscal year. This was due mainly to a ¥128.457 million decrease in retained earnings resulting from the recognition of a net loss for the fiscal year. As a result, the equity ratio fell from 34.0% in the previous fiscal year to 22.6%.」
Due to the recognition of a net loss for the fiscal year, net assets decreased from ¥571.789 million to ¥445.966 million, and the equity ratio fell from 34.0% to 22.6%. - FY2018-Q3Further decline in net assets and the equity ratioAnnual report
「Total net assets at the end of the third quarter stood at ¥286.026 million, a decrease of ¥285.763 million from the end of the previous fiscal year. This was due mainly to a ¥287.217 million decrease in retained earnings resulting from the recognition of a quarterly net loss. As a result, the equity ratio fell from 34.0% in the previous fiscal year to 20.2%.」
Due to the recognition of a quarterly net loss, net assets decreased from ¥571.789 million at the end of the previous fiscal year to ¥286.026 million, and the equity ratio fell from 34.0% to 20.2%. It also declined from 29.0% at the time of the previous quarterly report. - FY2018-Q2First statedAnnual report
「Total net assets at the end of the second quarter stood at ¥370.915 million, a decrease of ¥200.874 million from the end of the previous fiscal year. This was due mainly to a ¥200.916 million decrease in retained earnings resulting from the recognition of a quarterly net loss. As a result, the equity ratio fell from 34.0% in the previous fiscal year to 29.0%.」
Net assets decreased by ¥200.874 million due to the recognition of a quarterly net loss, and the equity ratio fell from 34.0% to 29.0%.