Decline in net assets due to a decrease in the foreign currency translation adjustment
First written in FY2018-Q2. 11 of 30 entries say "Mitigated", first in FY2021-Q1. Latest entry: 2026-10-02.
The whole theme swung hardest in 2019: 16 of 27 companies on the "Worse" side.
2 other companies' latest entry also says "Reframed".
- FY2026-H1The main factor behind the increase in net assets shifted to capital strengthening through a third-party allotment.Annual report
「Net assets were ¥7,597 million, an increase of ¥2,427 million from the end of the previous consolidated fiscal year. The main factors were increases of ¥1,123 million each in share capital and capital surplus through the issuance of new shares and disposal of treasury shares via a third-party allotment, and a ¥212 million decrease in treasury shares.」
The explanation shifted from losses and the foreign currency translation adjustment being the main drivers of changes in net assets. In the current interim period, the main factors behind the increase in net assets were increases in share capital and capital surplus through a third-party allotment, among other factors. - 2026-04-03MitigatedEarnings
「Net assets amounted to ¥7,619 million, an increase of ¥2,450 million from the end of the previous consolidated fiscal year.」
Net assets increased due to increases in share capital and capital surplus from the third-party allotment and an increase in the foreign currency translation adjustment account. - FY2025MitigatedAnnual report
「Net assets at the end of the current consolidated fiscal year were ¥5,169 million, an increase of ¥267 million from the end of the previous consolidated fiscal year. The main factors included a ¥226 million decrease in retained earnings and a ¥491 million increase in the foreign currency translation adjustment.」
Although retained earnings decreased due to the net loss, net assets increased by ¥267 million due to the ¥491 million increase in the foreign currency translation adjustment, among other factors. - FY2025-H1MitigatedAnnual report
「Net assets were ¥4,990 million, an increase of ¥88 million from the end of the previous consolidated fiscal year. The main factor was a ¥135 million increase in the foreign currency translation adjustment, among other factors.」
Net assets increased by ¥88 million from the end of the previous fiscal year, while the foreign currency translation adjustment increased by ¥135 million. - FY2024WorsenedAnnual report
「Net assets decreased by ¥665 million from the end of the previous consolidated fiscal year to ¥4,901 million. This was primarily due to a ¥672 million decrease in retained earnings resulting from the recognition of net loss attributable to owners of the parent, among other factors.」
Net assets decreased from ¥5,567 million to ¥4,901 million, primarily due to the decrease in retained earnings. The foreign currency translation adjustment increased slightly to ¥1,081 million. - FY2024-Q2The decrease in retained earnings was the main factor behind the decline in net assets, while the foreign currency translation adjustment increased.Annual report
「Net assets were ¥5,430 million, a decrease of ¥136 million from the end of the previous consolidated fiscal year. The main factor was a ¥320 million decrease in retained earnings, among other factors.」
Net assets decreased by ¥136 million. Retained earnings decreased by ¥320 million, while the foreign currency translation adjustment increased by ¥181 million, making the decrease in retained earnings due to losses the main factor behind the decline in net assets. - FY2024-Q1WorsenedAnnual report
「Net assets were ¥5,298 million, a decrease of ¥268 million from the end of the previous consolidated fiscal year. The main factor was a ¥183 million decrease in retained earnings.」
Retained earnings decreased by ¥183 million due to the recognition of a quarterly net loss of ¥183 million and other factors, while net assets decreased by ¥268 million from the end of the previous fiscal year. The foreign currency translation adjustment also decreased by ¥85 million. - FY2023Net assets declined despite an increase in the foreign currency translation adjustment.Annual report
「Net assets decreased by ¥317 million from the end of the previous consolidated fiscal year to ¥5,567 million. This was primarily due to an ¥815 million decrease in retained earnings resulting from the recognition of net loss attributable to owners of the parent, partly offset by a ¥496 million increase in the foreign currency translation adjustment due to yen depreciation, among other factors.」
Although the foreign currency translation adjustment increased by ¥496 million due to yen depreciation, the impact of the ¥815 million decrease in retained earnings resulting from the net loss was greater, causing net assets to decrease by ¥317 million. - FY2023-Q3MitigatedAnnual report
「Net assets were ¥6,035 million, an increase of ¥150 million from the end of the previous consolidated fiscal year.」
Although a quarterly net loss attributable to owners of the parent of ¥304 million was recognized, net assets increased by ¥150 million from the end of the previous consolidated fiscal year. The foreign currency translation adjustment increased to ¥1,034 million. - FY2023-Q2WorsenedAnnual report
「Net assets were ¥5,680 million, a decrease of ¥204 million from the end of the previous consolidated fiscal year. The main factor was a ¥146 million decrease in retained earnings, among other factors.」
Net assets decreased by ¥204 million from the end of the previous fiscal year. This time, the main factor was primarily a ¥146 million decrease in retained earnings rather than the foreign currency translation adjustment. - FY2023-Q1WorsenedAnnual report
「Net assets were ¥5,676 million, a decrease of ¥208 million from the end of the previous consolidated fiscal year. The main factor was a ¥211 million decrease in the foreign currency translation adjustment.」
The trend of yen depreciation reversed, the foreign currency translation adjustment decreased by ¥211 million, and net assets decreased by ¥208 million from the end of the previous consolidated fiscal year. - FY2022Net assets increased as the foreign currency translation adjustment rose due to yen depreciation.Annual report
「Net assets increased by ¥839 million from the end of the previous consolidated fiscal year to ¥5,885 million. This was primarily due to an ¥885 million increase in the foreign currency translation adjustment resulting from yen depreciation, among other factors.」
Although net income turned into a loss, net assets increased by ¥839 million, including due to an ¥885 million increase in the foreign currency translation adjustment resulting from yen depreciation. - FY2022-Q3MitigatedAnnual report
「Net assets were ¥5,983 million, an increase of ¥937 million from the end of the previous consolidated fiscal year.」
Net assets increased by ¥937 million from the end of the previous consolidated fiscal year, continuing the recovery from the previous fiscal year. The foreign currency translation adjustment also shifted from negative to positive. - FY2022-Q2MitigatedAnnual report
「Net assets were ¥5,573 million, an increase of ¥527 million from the end of the previous consolidated fiscal year. The main factors included a ¥127 million increase in retained earnings.」
The recovery from the decline in net assets continued, with net assets increasing by ¥527 million from the end of the previous consolidated fiscal year due to higher retained earnings and other factors. The foreign currency translation adjustment also shifted from negative to positive compared with the end of the previous fiscal year. - FY2022-Q1MitigatedAnnual report
「Net assets were ¥5,227 million, an increase of ¥181 million from the end of the previous consolidated fiscal year. The main factor was an ¥87 million increase in retained earnings.」
Net assets increased by ¥181 million from the end of the previous consolidated fiscal year. In addition to higher retained earnings, the foreign currency translation adjustment improved from negative ¥304 million to negative ¥210 million. - FY2021MitigatedAnnual report
「Net assets increased by ¥747 million from the end of the previous consolidated fiscal year to ¥5,045 million. This was primarily due to a ¥448 million increase in retained earnings.」
The recovery from the decline in net assets caused by losses and other factors through the previous fiscal year continued, with net assets increasing by ¥747 million due to higher retained earnings. The foreign currency translation adjustment also improved to negative ¥304 million. - FY2021-Q3MitigatedAnnual report
「Net assets were ¥5,505 million, an increase of ¥1,206 million from the end of the previous consolidated fiscal year.」
The recovery from the decline in net assets through the previous fiscal year continued, with net assets increasing by ¥1,206 million from the end of the previous consolidated fiscal year. - FY2021-Q2MitigatedAnnual report
「Net assets were ¥5,150 million, an increase of ¥851 million from the end of the previous consolidated fiscal year. The main factor was a ¥564 million increase in retained earnings, among other factors.」
Net assets, which had declined through the previous fiscal year, increased by ¥851 million from the end of the previous consolidated fiscal year due to higher retained earnings and other factors. The foreign currency translation adjustment also improved from negative ¥603 million to negative ¥316 million. - FY2021-Q1MitigatedAnnual report
「Net assets were ¥4,528 million, an increase of ¥230 million from the end of the previous consolidated fiscal year. The main factor was a ¥163 million increase in retained earnings.」
Net assets had declined through the previous fiscal year due to losses and other factors, but increased by ¥230 million in the current quarter as retained earnings increased. - FY2020-Q3RestatedAnnual report
「Net assets were ¥4,189 million, a decrease of ¥1,148 million from the end of the previous consolidated fiscal year.」
Net assets continued to decline, decreasing by ¥1,148 million from the end of the previous consolidated fiscal year. No specific explanation was provided this time for the factors behind the decline. - FY2020-Q2WorsenedAnnual report
「Net assets were ¥4,141 million, a decrease of ¥1,196 million from the end of the previous consolidated fiscal year. The main factor was a ¥1,266 million decrease in retained earnings.」
The factor behind the decline in net assets continued to be a decrease in retained earnings due to losses. Retained earnings decreased by ¥1,266 million, and net assets decreased by ¥1,196 million. - FY2020-Q1The main factor behind the decline in net assets shifted from foreign exchange movements to losses.Annual report
「Net assets were ¥4,293 million, a decrease of ¥1,044 million from the end of the previous consolidated fiscal year. The main factor was a ¥1,239 million decrease in retained earnings due to the special loss referred to in (1) above and the recognition of a quarterly net loss attributable to owners of the parent.」
Previously, the decline in the foreign currency translation adjustment had been described as the main factor behind changes in net assets. This time, the main factors were the special loss, including the patent litigation settlement payment, and the decrease in retained earnings resulting from the quarterly net loss. - FY2019The decline in the foreign currency translation adjustment widened significantly, resulting in a decrease in net assets.Annual report
「Net assets decreased by ¥463 million from the end of the previous consolidated fiscal year to ¥5,338 million. This was primarily due to a ¥550 million decrease in the foreign currency translation adjustment.」
The decrease in the foreign currency translation adjustment widened from ¥24 million in the previous fiscal year to ¥550 million, while net assets decreased by ¥463 million. - FY2019-Q3The decline in the foreign currency translation adjustment widened, while net assets increased slightly.Annual report
「Net assets were ¥5,816 million, an increase of ¥15 million from the end of the previous consolidated fiscal year.」
Net assets increased by ¥15 million from the end of the previous consolidated fiscal year. Meanwhile, the foreign currency translation adjustment declined from negative ¥268 million to negative ¥663 million, with the decline widening. - FY2019-Q2The decline in the foreign currency translation adjustment widened, while net assets increased due to retained earnings.Annual report
「Net assets were ¥5,971 million, an increase of ¥169 million from the end of the previous consolidated fiscal year. The main factors were a ¥446 million increase in retained earnings and a ¥276 million decrease in the foreign currency translation adjustment.」
Although the foreign currency translation adjustment decreased by ¥276 million, retained earnings increased by ¥446 million, resulting in a ¥169 million increase in total net assets. - FY2019-Q1The foreign currency translation adjustment continued to decline, while net assets increased.Annual report
「Foreign currency translation adjustment △ 268,421 △ 465,237」
The foreign currency translation adjustment declined from negative ¥268 million at the end of the previous consolidated fiscal year to negative ¥465 million. Meanwhile, net assets increased by ¥44 million. - FY2018The foreign currency translation adjustment declined, but net assets increased on profit.Annual report
「Net assets increased by ¥191 million from the end of the previous consolidated fiscal year to ¥5,801 million. This was primarily due to a ¥215 million increase in retained earnings.」
The foreign currency translation adjustment decreased by ¥24 million, while total net assets increased by ¥191 million due to higher retained earnings. - FY2018-Q2First statedAnnual report
「Net assets were ¥5,498 million, a decrease of ¥111 million from the end of the previous consolidated fiscal year. The main factor was a ¥148 million decrease in the foreign currency translation adjustment.」
The ¥148 million decrease in the foreign currency translation adjustment was identified for the first time as a factor behind the decline in net assets from the end of the previous consolidated fiscal year.