Recognition of Ordinary Loss and Quarterly Net Income Accompanied by Gains on Real Estate Sales
First written in FY2018-Q2. 20 of 30 entries say "Advanced", first in FY2020-Q1. Latest entry: 2026-03-18.
15 other companies' latest entry also says "Advanced".
- 2026-03-18AdvancedOccurring Fact
「Revenue is expected to equal at least 10% of consolidated revenue in the immediately preceding consolidated fiscal year. Ordinary profit and net income attributable to owners of the parent are also each expected to equal at least 30% of the corresponding amounts in the immediately preceding consolidated fiscal year.」
For the sale of real estate for sale, the expected impact on revenue, ordinary profit and net income attributable to owners of the parent was specified as a percentage. - FY2026-H1ReframedAnnual report
「The Group’s results for the six months ended ... were revenue of ¥5,445 million, up 22.9% year on year, EBITDA of ¥1,867 million, down 0.4%, operating income of ¥1,283 million, down 5.9%, ordinary income of ¥290 million, down 34.6%, and interim net income attributable to owners of the parent of ¥278 million, up 15.3%. Results were supported by the acquisition in the previous consolidated fiscal year of 5 amusement facilities, the acquisition during the six months ended ... of 1 amusement facility, and the sale of 1 amusement facility and 1 commercial facility, among other factors.」
Real estate acquisitions and sales drove revenue up 22.9% year on year, while EBITDA, operating income and ordinary income declined. Interim net income attributable to owners of the parent increased 15.3% year on year due to gains on sales of fixed assets of ¥153 million, among other factors, resulting in divergent trends across profit metrics. - FY2025Earnings decline due to missed sales of property held for sale and zero M&A revenueAnnual report
「Revenue was ¥6,859 million, down 46.2% year on year, EBITDA was ¥3,599 million, down 48.5%, operating income was ¥2,528 million, down 60.3%, ordinary income was ¥622 million, down 87.5%, and net income attributable to owners of the parent was ¥65 million, down 98.4%.」
Profit metrics declined significantly from the previous fiscal year because sales of property held for sale did not progress as planned, no revenue was recognized from the M&A consulting business, and depreciation and other costs increased following the acquisition of large properties. - FY2025-H1AdvancedAnnual report
「The Group’s results for the six months ended ... were revenue of ¥4,432 million, up 53.6% year on year, EBITDA of ¥1,874 million, up 40.2%, operating income of ¥1,364 million, up 30.8%, ordinary income of ¥443 million, up 2.9%, and interim net income attributable to owners of the parent of ¥241 million, down 72.1%. Results were supported by the acquisition in the previous consolidated fiscal year of 9 amusement facilities, the acquisition during the six months ended ... of 4 amusement facilities, the sale of 2 commercial facilities and the consolidation in the previous consolidated fiscal year of Eikos Co., Ltd., which owns large amusement facilities.」
Real estate acquisitions and sales and the consolidation of Eikos drove revenue, EBITDA, operating income and ordinary income above the year-earlier period. Meanwhile, interim net income attributable to owners of the parent fell 72.1% year on year because gains on sales of fixed assets and other items recorded in the year-earlier period were absent. - FY2024AdvancedAnnual report
「The Group’s results for the consolidated fiscal year were revenue of ¥12,738 million, up 156.6% year on year, EBITDA of ¥6,983 million, up 89.0%, operating income of ¥6,363 million, up 97.0%, ordinary income of ¥4,993 million, up 120.3%, and net income attributable to owners of the parent of ¥4,155 million, up 128.2%, significantly exceeding the year-earlier period. Results were supported by acquisitions of amusement facilities, sales of property held for sale and rental property, and the M&A consulting business, among other factors, in addition to properties acquired in the previous consolidated fiscal year.」
Real estate acquisitions and sales and the closing of M&A consulting engagements contributed to significant increases in revenue, operating income, ordinary income and net income. - FY2024-Q3ReframedAnnual report
「The Group’s results for the nine months ended ... were revenue of ¥8,141 million, up 101.0% year on year, operating income of ¥2,360 million, down 14.8%, ordinary income of ¥1,452 million, down 29.9%, and quarterly net income attributable to owners of the parent of ¥1,704 million, up 16.3%. Results reflected the acquisition in the previous consolidated fiscal year of 2 commercial facilities and 3 amusement facilities, as well as the acquisition during the nine months ended ... of 8 amusement facilities and the sale of 8 commercial facilities and other properties. The sale of a commercial facility in Okayama Prefecture held as rental real estate resulted in the recognition of an extraordinary gain of ¥776 million.」
Real estate acquisitions and sales drove a significant increase in revenue, while operating income and ordinary income fell below the year-earlier period. Quarterly net income exceeded the year-earlier period due to an extraordinary gain of ¥776 million from the sale of a commercial facility in Okayama Prefecture, among other factors. - FY2024-Q2AdvancedAnnual report
「The Group’s results for the six months ended ... were revenue of ¥2,886 million, up 72.5% year on year, operating income of ¥1,043 million, up 3.2%, ordinary income of ¥431 million, down 25.2%, and quarterly net income attributable to owners of the parent of ¥866 million, up 146.9%. Results reflected the acquisition in the previous consolidated fiscal year of 2 commercial facilities and 3 amusement facilities, as well as the acquisition during the six months ended ... of 3 amusement facilities and the sale of 3 commercial facilities and other properties.」
Real estate acquisitions and sales resulted in revenue of ¥2,886 million and operating income of ¥1,043 million, while ordinary income was ¥431 million, down 25.2% year on year due to the impact of interest expense and other factors. Gains on sales of fixed assets of ¥776 million from the sale of a commercial facility in Okayama Prefecture, among other factors, drove quarterly net income to ¥866 million, up 146.9% year on year. - FY2024-Q1ReframedAnnual report
「Revenue was ¥935 million, up 12.0% year on year, EBITDA was ¥629 million, up 0.1%, operating income was ¥476 million, down 8.1%, ordinary income was ¥222 million, down 26.9%, and quarterly net income attributable to owners of the parent was ¥733 million, up 293.9%.」
Although ordinary income was positive this time, operating income and ordinary income declined, while quarterly net income increased significantly due to gains on real estate sales in Okayama Prefecture of ¥776 million, among other factors. The results again showed how gains on real estate sales boosted net income. - FY2023AdvancedAnnual report
「The Group’s results for the consolidated fiscal year were revenue of ¥4,963 million, up 78.4% year on year, EBITDA of ¥3,694 million, up 83.7%, operating income of ¥3,229 million, up 95.6%, ordinary income of ¥2,267 million, up 126.4%, and net income attributable to owners of the parent of ¥1,820 million, up 100.8%, significantly exceeding the year-earlier period. Results were supported by the acquisition in the previous consolidated fiscal year of 10 properties, comprising 3 commercial facilities and 7 amusement facilities, as well as the acquisition during the fiscal year of 2 commercial facilities and 3 amusement facilities, the sale of 1 property held for sale and 3 rental properties, and the M&A consulting business, among other factors.」
Real estate acquisitions and sales and the M&A consulting business contributed to revenue of ¥4,963 million, EBITDA of ¥3,694 million, ordinary income of ¥2,267 million and net income of ¥1,820 million. The full-year results reflected expanded earnings including operating revenue and M&A revenue. - FY2023-Q3AdvancedAnnual report
「The Group’s results for the nine months ended ... were revenue of ¥4,050 million, up 96.2% year on year, operating income of ¥2,768 million, up 124.6%, and ordinary income of ¥2,073 million, up 160.7%, significantly exceeding the year-earlier period. Results were supported by the acquisition during the period of 1 commercial facility and 3 amusement facilities, the sale of 1 property held for sale and 1 rental property, and the M&A consulting business, in addition to the acquisition in the previous consolidated fiscal year of 10 properties, comprising 3 commercial facilities and 7 amusement facilities.」
Real estate acquisitions and sales, the M&A consulting business and other factors contributed to revenue of ¥4,050 million, operating income of ¥2,768 million and ordinary income of ¥2,073 million, all significantly exceeding the year-earlier period. - FY2023-Q2AdvancedAnnual report
「The Group’s results for the six months ended ... were revenue of ¥1,672 million, up 32.7% year on year, operating income of ¥1,010 million, up 44.0%, ordinary income of ¥576 million, up 32.2%, and quarterly net income attributable to owners of the parent of ¥350 million, down 39.2%. The acquisition in the previous consolidated fiscal year of 10 properties, comprising 3 commercial facilities and 7 amusement facilities, contributed to results. Revenue, operating income and ordinary income exceeded the year-earlier period.」
The 10 properties acquired in the previous fiscal year contributed to revenue, operating income and ordinary income exceeding the year-earlier period. Meanwhile, gains on sales of fixed assets were ¥5.528 million in the current period, compared with ¥445 million in the year-earlier period, resulting in quarterly net income declining 39.2% year on year. - FY2023-Q1AdvancedAnnual report
「The Group’s results for the three months ended ... were revenue of ¥834 million, up 31.9% year on year, EBITDA of ¥628 million, up 38.1%, operating income of ¥517 million, up 39.2%, ordinary income of ¥303 million, up 27.3%, and quarterly net income attributable to owners of the parent of ¥186 million, up 14.0%. Results were supported by the acquisition in the previous consolidated fiscal year of 10 properties, comprising 3 commercial facilities and 7 amusement facilities. All metrics exceeded the year-earlier period.」
The contribution from the 10 income-producing properties acquired in the previous fiscal year drove revenue, EBITDA, operating income, ordinary income and quarterly net income above the year-earlier period. - FY2022AdvancedAnnual report
「The Group’s results for the consolidated fiscal year were revenue of ¥2,782 million, up 2.4% year on year, EBITDA of ¥2,011 million, up 27.4%, operating income of ¥1,651 million, up 29.7%, ordinary income of ¥1,001 million, up 26.2%, and net income attributable to owners of the parent of ¥906 million, down 14.6%. Results reflected the acquisition of 10 rental properties and expansion of loans receivable in the fiscal year, offset in part by a decline in revenue from SUNTAC Co., Ltd., which had been a consolidated subsidiary through the previous fiscal year, and the impact of increased adjustments to corporate income taxes and other taxes.」
The acquisition of 10 properties and expansion of loans receivable increased revenue, EBITDA, operating income and ordinary income. Meanwhile, net income attributable to owners of the parent declined due to increased adjustments to corporate income taxes and other taxes. - FY2022-Q3AdvancedAnnual report
「The Group’s results for the nine months ended ... were revenue of ¥2,064 million, up 17.1% year on year, operating income of ¥1,232 million, up 41.8%, and ordinary income of ¥795 million, up 54.2%, supported by the acquisition in the previous consolidated fiscal year of 9 properties, comprising 5 commercial facilities and 4 amusement facilities, as well as the acquisition during the nine months ended ... of 3 commercial facilities and 4 amusement facilities. Revenue, operating income and ordinary income exceeded the year-earlier period, while quarterly net income attributable to owners of the parent was ¥788 million, down 1.1%, due to the impact of adjustments to corporate income taxes and other taxes.」
In addition to the 9 properties acquired in the previous fiscal year, the acquisition during the nine months ended ... of 3 commercial facilities and 4 amusement facilities contributed to revenue, operating income and ordinary income exceeding the year-earlier period. Meanwhile, quarterly net income attributable to owners of the parent fell 1.1% year on year due to the impact of adjustments to corporate income taxes and other taxes. - FY2022-Q2AdvancedAnnual report
「The Group’s results for the six months ended ... were revenue of ¥1,260 million, up 29.8% year on year, operating income of ¥702 million, up 28.2%, ordinary income of ¥436 million, up 28.4%, and quarterly net income attributable to owners of the parent of ¥577 million, up 94.6%. Results were supported by the acquisition of 9 properties in the previous consolidated fiscal year, comprising 5 commercial facilities and 4 amusement facilities. All metrics exceeded the year-earlier period. In September during the six months ended ..., the Group also acquired 2 commercial facilities and 4 amusement facilities that will contribute to revenue from the nine months ending ... onward.」
The 9 properties acquired in the previous fiscal year contributed to revenue, operating income, ordinary income and quarterly net income all exceeding the year-earlier period. In addition, 6 properties expected to contribute to revenue from the third quarter onward were acquired in September. - FY2022-Q1AdvancedAnnual report
「The Group’s results for the three months ended ... were revenue of ¥633 million, up 35.2% year on year, operating income of ¥372 million, up 35.5%, ordinary income of ¥238 million, up 43.0%, and quarterly net income attributable to owners of the parent of ¥163 million, up 17.6%. Results were supported by the acquisition of 9 properties in the previous consolidated fiscal year, comprising 5 commercial facilities and 4 amusement facilities. All metrics exceeded the year-earlier period.」
The contribution from the 9 properties acquired in the previous consolidated fiscal year drove revenue, operating income, ordinary income and quarterly net income attributable to owners of the parent above the year-earlier period. - FY2021AdvancedAnnual report
「The Group’s results for the consolidated fiscal year were revenue of ¥2,717 million, up 57.5% year on year, operating income of ¥1,272 million, up 19.0%, ordinary income of ¥793 million, up 29.3%, and net income attributable to owners of the parent of ¥1,061 million, up 87.9%.」
Revenue, operating income, ordinary income and net income all exceeded the year-earlier period, against the backdrop of acquisitions of income-producing real estate, the lending business and the consolidation of SUNTAC. - FY2021-Q3AdvancedAnnual report
「The Group’s results for the nine months ended ... were revenue of ¥1,762 million, up 38.9% year on year, operating income of ¥869 million, up 17.0%, ordinary income of ¥515 million, up 19.6%, and quarterly net income attributable to owners of the parent of ¥797 million, up 110.0%. Results were driven by the acquisition of 10 rental properties from March of the previous consolidated fiscal year through the nine months ended ..., the consolidation of SUNTAC Co., Ltd. as a subsidiary through a share acquisition dated 15 October 2020, and sales of rental properties, among other factors. All metrics exceeded the year-earlier period.」
The acquisition of 10 rental properties, the consolidation of SUNTAC as a subsidiary and real estate sales, among other factors, contributed to results, with revenue, operating income, ordinary income and quarterly net income attributable to owners of the parent all exceeding the year-earlier period. - FY2021-Q2AdvancedAnnual report
「The Group’s results for the six months ended ... were revenue of ¥971 million, up 20.2% year on year, operating income of ¥547 million, up 13.9%, ordinary income of ¥339 million, up 13.1%, and quarterly net income attributable to owners of the parent of ¥296 million, up 14.8%, as income-producing real estate increased following the acquisition of 1 property in March of the previous consolidated fiscal year and 3 properties during the six months ended .... All metrics exceeded the year-earlier period.」
Revenue, operating income, ordinary income and quarterly net income all exceeded the year-earlier period, against the backdrop of increased acquisitions of income-producing real estate. - FY2021-Q1AdvancedAnnual report
「As a result of the increase in income-generating real estate from 1 property acquired in March of the previous consolidated fiscal year and 2 properties acquired during the first quarter of the current consolidated fiscal year, the group reported net sales of ¥468 million, up 23.4% year on year, operating income of ¥274 million, up 17.4%, ordinary income of ¥166 million, up 7.9%, and quarterly net income attributable to owners of the parent of ¥139 million, up 11.7%, all exceeding the same period of the previous year.」
Against the backdrop of an increase in income-producing real estate, revenue, operating income, ordinary income and quarterly net income all exceeded the year-earlier period. - FY2020AdvancedAnnual report
「For the consolidated fiscal year, the group reported net sales of ¥1,724 million, up 48.9% year on year, operating income of ¥1,069 million, up 66.3%, ordinary income of ¥613 million, up 41.6%, and net income attributable to owners of the parent of ¥565 million, up 38.2%.」
Against a backdrop of increases in income-generating real estate and operating loans, net sales, operating income, ordinary income and net income all exceeded the same period of the previous year. The gain on the sale of fixed assets was ¥40.85 million, and profit recognition remained centered on business revenue. - FY2020-Q3AdvancedAnnual report
「As a result of income-generating real estate acquired in March of the previous consolidated fiscal year and during the nine months ended the third quarter of the current consolidated fiscal year, together with new operating loans, the group reported net sales of ¥1,268 million, up 57.7% year on year, operating income of ¥743 million, up 79.2%, ordinary income of ¥431 million, up 71.1%, and quarterly net income attributable to owners of the parent of ¥379 million, up 81.2%, all substantially exceeding the same period of the previous year.」
Against a backdrop of increases in income-generating real estate and new operating loans, net sales were ¥1,268 million, operating income was ¥743 million, ordinary income was ¥431 million and quarterly net income was ¥379 million, all exceeding the same period of the previous year. - FY2020-Q2AdvancedAnnual report
「As a result of the increase in income-generating real estate acquired in March of the previous consolidated fiscal year and during the first quarter of the current consolidated fiscal year, together with an increase in new operating loans, the group reported net sales of ¥807 million, up 51.7% year on year, operating income of ¥480 million, up 79.9%, ordinary income of ¥300 million, up 83.0%, and quarterly net income attributable to owners of the parent of ¥258 million, up 80.0%, all substantially exceeding the same period of the previous year.」
Against a backdrop of increases in income-generating real estate and new operating loans, net sales, operating income, ordinary income and quarterly net income all substantially exceeded the same period of the previous year. - FY2020-Q1AdvancedAnnual report
「As a result of the increase in income-generating real estate from 3 properties acquired in March of the previous consolidated fiscal year and properties acquired during the first quarter of the current consolidated fiscal year, the group reported net sales of ¥379 million, up 38.5% year on year, operating income of ¥233 million, up 57.0%, ordinary income of ¥154 million, up 66.9%, and quarterly net income attributable to owners of the parent of ¥124 million, up 36.5%, all substantially exceeding the same period of the previous year.」
Against a backdrop of increased income-generating real estate, net sales were ¥379 million, operating income was ¥233 million, ordinary income was ¥154 million and quarterly net income was ¥124 million, all exceeding the same period of the previous year. - FY2019ReframedAnnual report
「For the consolidated fiscal year, the group reported net sales of ¥1,158 million, up 109.5% year on year, operating income of ¥643 million, up 289.5%, ordinary income of ¥433 million, up 1,107.5%, and net income attributable to owners of the parent of ¥408 million, down 0.2%.」
The explanation has shifted from the previous focus on securing net income through gains on real estate sales to a business-revenue-centered explanation in which operating income and ordinary income are reported without gains on fixed-asset sales. - FY2019-Q2ReframedAnnual report
「For the six months ended the second quarter of the current consolidated fiscal year, the group reported net sales of ¥532 million, up 188.9% year on year, operating income of ¥267 million, compared with an operating loss of ¥15 million in the same period of the previous year, ordinary income of ¥164 million, compared with an ordinary loss of ¥37 million in the same period of the previous year, and quarterly net income attributable to owners of the parent of ¥143 million, down 61.0% year on year.」
The explanation has shifted from the previous structure of recognizing an ordinary loss and net income accompanied by gains on real estate sales to reporting operating income of ¥267 million and ordinary income of ¥164 million in the current quarter without gains on fixed-asset sales. - FY2019-Q1ReframedAnnual report
「For the three months ended the first quarter of the current consolidated fiscal year, the group reported net sales of ¥274 million, up 223.9% year on year, operating income of ¥148 million, compared with an operating loss of ¥1 million in the same period of the previous year, ordinary income of ¥92 million, compared with an ordinary loss of ¥18 million in the same period of the previous year, and quarterly net income attributable to owners of the parent of ¥91 million, down 75.6% year on year.」
Unlike the previous quarters, which described the recognition of an ordinary loss and net income accompanied by gains on real estate sales, the current quarter reported operating income and ordinary income without mentioning gains on sales, shifting the focus of the performance explanation to revenue growth and profit generation from the operating business. - FY2018-Q3RestatedAnnual report
「The company recognized an extraordinary gain of ¥527 million in the first-quarter consolidated accounting period from the sale of a property in Nishikamata, Ota Ward, Tokyo.」
The company reconfirmed that the ¥527 million gain on the sale of the Ota Ward Nishikamata property was included in extraordinary income for the nine months ended the third quarter. - FY2018-Q3RestatedAnnual report
「For the nine months ended the third quarter of the current consolidated fiscal year, the group reported net sales of ¥339 million, up 7.2% year on year, operating income of ¥47 million, down 50.5% year on year, an ordinary loss of ¥32 million, compared with ordinary income of ¥71 million in the same period of the previous year, and quarterly net income attributable to owners of the parent of ¥358 million, up 373.0% year on year.」
For the nine months ended the third quarter, the company recorded an ordinary loss, while quarterly net income attributable to owners of the parent reached ¥358 million, supported by gains on the sale of the Ota Ward Nishikamata property of ¥527 million and other factors. - FY2018-Q2First statedAnnual report
「For the six months ended the second quarter of the current consolidated fiscal year, the group reported net sales of ¥184 million, down 15.2% year on year, an ordinary loss of ¥37 million, compared with ordinary income of ¥53 million in the same period of the previous year, and quarterly net income attributable to owners of the parent of ¥367 million, up 528.6% year on year.」
Although net sales and ordinary income (loss) deteriorated from the same period of the previous year, quarterly net income attributable to owners of the parent was ¥367 million, including a ¥532 million gain on the sale of a fixed asset arising from the sale of the Nishikamata property in Ota Ward.