Strengthening the Financial Position and Early Resumption of Dividends
First written in FY2017. 8 of 16 entries say "Advanced", first in FY2018-Q1. Latest entry: 2026-08-12.
KAPPA・CREATE CO.,LTD. moved to the "Worse" side of this theme in 2026.
The whole theme swung hardest in 2021: 2 of 7 companies on the "Worse" side.
0 other companies' latest entry also says "Worsened".
- 2026-08-12WorsenedResults
「当第１四半期連結会計期間末における純資産は94億59百万円となり、前連結会計年度末に比べ７億84百万円減少いたしました。これは主に、親会社株主に帰属する四半期純損失７億65百万円により利益剰余金が減少したことによるものです。」
四半期純損失により、純資産と利益剰余金が前期末から減少した。 - FY2026WorsenedAnnual report
「Net assets at the end of the consolidated fiscal year stood at ¥1,024 million, down ¥64.5 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in retained earnings resulting from dividend payments of ¥24.6 million and a net loss attributable to owners of the parent of ¥39.4 million.」
Net assets decreased from ¥1,089 million in FY2025 to ¥1,024 million, and the restoration of the company’s financial position retreated due to the net loss and dividend payments. - FY2026-H1AdvancedAnnual report
「Net assets at the end of the interim consolidated accounting period stood at ¥1,137 million, up ¥48.6 million from the end of the previous consolidated fiscal year. This was mainly because retained earnings increased by interim net income attributable to owners of the parent of ¥73.8 million, despite a ¥24.6 million decrease due to the payment of dividends from surplus.」
Net assets increased ¥48.6 million from the end of the previous fiscal year as interim net income exceeded the decrease resulting from dividend payments, indicating progress in restoring the company’s financial position. - FY2025AdvancedAnnual report
「Net assets at the end of the consolidated fiscal year stood at ¥1,089 million, up ¥78.1 million from the end of the previous consolidated fiscal year.」
Following the recognition of net income attributable to owners of the parent of ¥103.2 million and a ¥5 dividend, net assets and retained earnings increased, indicating progress in restoring the company’s financial position. - FY2024AdvancedAnnual report
「At a meeting of the Board of Directors held on 22 May 2023, the company resolved to appropriate retained earnings in order to eliminate the deficit, strengthen its financial position at an early stage, and ensure flexibility and agility in its future capital policy, and implemented the appropriation on the same day. As a result, during the cumulative first quarter, other capital surplus decreased by ¥242 million and retained earnings increased by ¥242 million.」
In addition to eliminating the deficit, the company recorded annual net income attributable to owners of the parent of ¥139.6 million. Retained earnings reached ¥1,425 million and net assets ¥1,008 million, indicating progress in restoring the company’s financial position. - FY2024-Q3AdvancedAnnual report
「Net assets stood at ¥950 million, up ¥80.5 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in retained earnings resulting from quarterly net income attributable to owners of the parent of ¥80.6 million.」
Net assets increased ¥80.5 million from the end of the previous fiscal year due to the recognition of quarterly net income, indicating progress in restoring the company’s financial position. - FY2024-Q1AdvancedAnnual report
「At a meeting of the Board of Directors held on 22 May 2023, the company resolved to appropriate retained earnings in order to eliminate the deficit, strengthen its financial position at an early stage, and ensure flexibility and agility in its future capital policy, and implemented the appropriation on the same day. As a result, during the cumulative first quarter, other capital surplus decreased by ¥242 million and retained earnings increased by ¥242 million.」
Other capital surplus of ¥242 million was transferred to retained earnings to eliminate the deficit, bringing retained earnings from a negative balance at the end of the previous fiscal year to a positive ¥13.7 million. - FY2023WorsenedAnnual report
「Net assets stood at ¥869 million, down ¥303 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in retained earnings resulting from a net loss attributable to owners of the parent of ¥304 million.」
Net assets fell ¥303 million from the end of the previous fiscal year due to the net loss, and retained earnings moved from a positive ¥650 million to a negative ¥2,391 million. - FY2023-Q3WorsenedAnnual report
「Net assets stood at ¥1,016 million, down ¥156 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in retained earnings resulting from a quarterly net loss attributable to owners of the parent of ¥160 million.」
Retained earnings decreased due to the quarterly net loss, and net assets fell ¥156 million from the end of the previous consolidated fiscal year. The company’s financial position has deteriorated. - FY2022AdvancedAnnual report
「During the current consolidated fiscal year, retained earnings increased by ¥1,231 million as a result of the deficit offset, and retained earnings at the end of the fiscal year were ¥650 million.」
The company offset the deficit, and retained earnings changed from negative ¥1,231 million to positive ¥301 million. - FY2021AdvancedAnnual report
「Pursuant to a resolution at an extraordinary general meeting of shareholders held on 25 February 2021, the company transferred capital to other capital surplus.」
The company transferred ¥9,700 million of capital to other capital surplus, reducing capital from ¥9,800 million to ¥100 million. Although it reorganized its capital structure to strengthen its financial position, dividends for the fiscal year were not paid. - FY2018AchievedAnnual report
「Regarding dividends for the current fiscal year, the company decided to pay a dividend of ¥5 per share based on the policy described above.」
The company offset the deficit in retained earnings through transfers from capital reserves and other capital surplus, and paid a dividend of ¥5 per share in FY2017 in connection with the stated objective of strengthening the financial position and resuming dividends at an early date. - FY2018-Q1AdvancedAnnual report
「Pursuant to a resolution at the 39th Annual General Meeting of Shareholders held on 21 June 2017, the company reduced its capital reserve by ¥1,187 million and transferred it to other capital surplus. On the same date, it then reduced other capital surplus by ¥1,418 million and transferred it to retained earnings to offset the deficit.」
As part of the plan to strengthen the financial position and resume dividend payments at an early date, the company offset the deficit by transferring amounts from capital reserves and other capital surplus to retained earnings. This filing does not state that dividend payments were actually resumed at an early date. - FY2017First statedAnnual report
「The company decided to reduce its capital reserve and dispose of surplus in order to offset the deficit in retained earnings currently arising, strengthen its financial position, and achieve an early resumption of dividend payments.」
The company has disclosed for the first time, as a subsequent event, a plan to strengthen its financial position and resume dividend payments at an early date by offsetting the deficit in retained earnings through a reduction in capital reserves and disposal of surplus.