Increase in Profit Attributable to Owners of the Parent from Gain on Reversal of Stock Acquisition Rights
First written in FY2018-Q2. 3 of 8 entries say "Restated". Latest entry: FY2024-Q1.
1 other company's latest entry also says "Dropped".
- FY2024-Q1DroppedAnnual report
「Gain on reversal of provision for stock acquisition rights 14,876 —」
The ¥14.876 million gain on reversal of provision for stock acquisition rights recognized in the first quarter of the previous year was not recognized in the current first quarter. - FY2023All stock acquisition rights expired; gain on reversal recognizedAnnual report
「Gain on reversal of provision for stock acquisition rights — 14,876」
All 148,000 stock acquisition rights remaining as stock options expired, and a gain on reversal of provision for stock acquisition rights of ¥14.876 million was recognized. - FY2023-Q3RestatedAnnual report
「Gain on reversal of provision for stock acquisition rights — 14,876」
The recognition of ¥14.876 million in extraordinary income from the reversal of provision for stock acquisition rights was confirmed again in the cumulative period through the third quarter, following the cumulative period through the first quarter. - FY2023-Q1Gain on reversal of provision for stock acquisition rights recognized againAnnual report
「Gain on reversal of provision for stock acquisition rights — 14,876」
A gain on reversal of provision for stock acquisition rights of ¥14.876 million, which had not been recorded in the same period of the previous year, was recognized as extraordinary income in the first quarter. - FY2019-Q2DroppedAnnual report
「Net income attributable to owners of the parent was ¥57 million, down 24.5% from the same quarter of the previous year, as the gain on reversal of provision for stock acquisition rights recorded in the same quarter of the previous year was no longer recognized.」
The gain on reversal of provision for stock acquisition rights that boosted profit attributable to owners of the parent in the same period of the previous year was not recognized in the current quarter, and its absence was cited as a factor behind the decline in quarterly net income attributable to owners of the parent. - FY2018RestatedAnnual report
「Net income attributable to owners of the parent was ¥138 million, up 90.0% from the same period of the previous year, mainly because a ¥28 million gain on reversal of provision for stock acquisition rights was recorded as extraordinary income.」
The ¥28 million gain on reversal of provision for stock acquisition rights boosted full-year net income attributable to owners of the parent. - FY2018-Q3RestatedAnnual report
「Net income attributable to owners of the parent was ¥115 million, up 57.8% from the same quarter of the previous year, mainly because a ¥28 million gain on reversal of provision for stock acquisition rights was recorded as extraordinary income.」
The ¥28 million gain on reversal of provision for stock acquisition rights was recorded as extraordinary income, boosting net income attributable to owners of the parent. - FY2018-Q2First statedAnnual report
「Net income attributable to owners of the parent was ¥75 million, up 40.2% from the same quarter of the previous year, as a gain on reversal of provision for stock acquisition rights of ¥28 million was recorded as extraordinary income.」
While operating profit and ordinary profit declined year on year, net income attributable to owners of the parent was ¥75 million because a ¥28 million gain on reversal of provision for stock acquisition rights was recorded as extraordinary income.