Komori
Mikuni (7247) · FactDropped

Recognition of gains on debt forgiveness and gains on sales of fixed assets as extraordinary income

First written in FY2022-Q3. 2 of 8 entries say "Restated". Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2022-Q3 – FY20262022: 420222023: 120232024: 120242025: 120252026: 12026
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Recognition of gains on debt forgiveness and gains on sales of fixed assets as extraordinary incomeA theme 1 companies write about · 0 as a headwind · 1 as a tailwind

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  1. FY2026DroppedAnnual report

    「Extraordinary income decreased to ¥21 million from ¥3,387 million in the previous consolidated fiscal year.」

    The gains on liquidation of affiliates of ¥1,250 million recognised in the previous fiscal year were not recognised in the current fiscal year, and total extraordinary income also decreased to ¥21 million.
  2. FY2025Recognition of Gain on Liquidation of AffiliatesAnnual report

    「The company recognised gains on sales of fixed assets of ¥46 million, gains on sales of investment securities of ¥2,084 million and gains on liquidation of affiliates of ¥1,250 million, among other items, as extraordinary income, bringing total extraordinary income to ¥3,387 million.」

    In addition to the gains on sales of fixed assets and other items recognised previously, the company recognised gains on liquidation of affiliates of ¥1,250 million.
  3. FY2024-Q3Increase in gains on sales of fixed assets; no gains on debt forgivenessAnnual report

    「Gains on sales of fixed assets 106 126 Gains on sales of investment securities 10 - Other 0 0」

    Gains on sales of fixed assets increased from ¥106 million in the same period of the previous year to ¥126 million, while the gains on sales of investment securities of ¥10 million recognised in the same period of the previous year were not recognised in the current period.
  4. FY2023-Q3Increase in gains on sales of fixed assets; no gains on debt forgivenessAnnual report

    「Extraordinary income Gains on sales of fixed assets 53 106 Gains on sales of investment securities - 10 Gains on debt forgiveness 101 - Total extraordinary income 154 117」

    Gains on sales of fixed assets increased from ¥53 million in the same period of the previous year to ¥106 million, and gains on sales of investment securities of ¥10 million were recognised, while the gains on debt forgiveness of ¥101 million recognised in the same period of the previous year were not recognised.
  5. FY2023-Q2No gains on debt forgiveness recognised; gains on sales of fixed assets continue to be recognisedAnnual report

    「Extraordinary income Gains on sales of fixed assets 8 4 Gains on sales of investment securities - 10 Gains on debt forgiveness 100 - Total extraordinary income 108 15」

    The gains on debt forgiveness of ¥100 million recognised in the same period of the previous year were not recognised in the nine months ended the second quarter of the current consolidated fiscal year, while gains on sales of fixed assets of ¥4 million and gains on sales of investment securities of ¥10 million were recognised.
  6. FY2023-Q1RestatedAnnual report

    「Extraordinary income Gains on sales of fixed assets 1 10 Gains on sales of investment securities - 10 Total extraordinary income 1 12」

    During the three months ended the first quarter of the current consolidated fiscal year, the company recognised extraordinary income of ¥12 million, including gains on sales of fixed assets of ¥1 million and gains on sales of investment securities of ¥10 million.
  7. FY2022RestatedAnnual report

    「Total extraordinary income 692 324」

    The company recognised gains on debt forgiveness of ¥102 million and gains on sales of fixed assets of ¥55 million, among other items, as extraordinary income, bringing total extraordinary income to ¥324 million.
  8. FY2022-Q3First statedAnnual report

    「Extraordinary income Gains on debt forgiveness - 101 Gains on sales of fixed assets 0 53 Gains on sales of investment securities 0 - Total extraordinary income 0 154」

    During the nine months ended the third quarter of the current consolidated fiscal year, the company recognised gains on debt forgiveness of ¥101 million and gains on sales of fixed assets of ¥53 million, bringing total extraordinary income to ¥154 million.
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