Strengthening the Financial Position by Eliminating the Deficit in Retained Earnings
First written in FY2023. 2 of 4 entries say "Advanced", first in FY2025-H1. Latest entry: FY2026-H1.
- FY2026-H1AdvancedAnnual report
「Pursuant to a resolution at the annual general meeting of shareholders held on 26 September 2025, the Company covered the deficit effective on that date by reducing other capital surplus by ¥49,392 thousand and transferring the same amount to retained earnings, in accordance with Article 452 of the Companies Act.」
Following the deficit coverage carried out to date, the Company carried out an additional deficit coverage by transferring ¥49 million of other capital surplus to retained earnings. - FY2025-H1AdvancedAnnual report
「In addition, pursuant to a resolution at the annual general meeting of shareholders held on 26 September 2024, the Company covered the deficit effective on that date by reducing other capital surplus by ¥1.941 billion and transferring the same amount to retained earnings.」
Following the previous deficit coverage, the Company carried out an additional deficit coverage by transferring ¥1.941 billion of other capital surplus to retained earnings. - FY2024-Q1AchievedAnnual report
「At the annual general meeting of shareholders held on 27 September 2023, the Company resolved, pursuant to Article 452 of the Companies Act, to dispose of surplus by transferring a portion of other capital surplus to retained earnings to cover the deficit in retained earnings, and carried out the disposal on the same date. As a result, at the end of the first-quarter consolidated accounting period, capital surplus decreased by ¥4,578,852 thousand and retained earnings increased by the same amount.」
Following approval at the general meeting of shareholders, the Company covered the deficit in retained earnings on 27 September 2023. - FY2023First statedAnnual report
「To eliminate the deficit in retained earnings, improve the soundness of the financial structure, and secure flexibility and agility in future capital policies, the Company decided, pursuant to Article 452 of the Companies Act, to transfer a portion of other capital surplus to retained earnings.」
The Company stated a policy of transferring other capital surplus to cover the ¥4.578 billion deficit in retained earnings. The transfer took effect following approval at the general meeting of shareholders held on 27 September 2023.