Komori
Kourakuen (7554) · InitiativeAdvanced

Strengthening the Financial Position

First written in FY2017-Q3. 14 of 32 entries say "Advanced", first in FY2019. Latest entry: 2026-08-06.

32entries
10years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2019-Q3AdvancedFY2024-Q2 – 2026-08-062017: 220172018: 320182019: 420192020: 420202021: 420212022: 420222023: 420232024: 220242025: 220252026: 32026
Same theme, other companies
Improving Financial Strength Through Debt Reduction and Net Asset GrowthA theme 37 companies write about · 0 as a headwind · 43 as a tailwind

The whole theme swung hardest in 2017: 2 of 16 companies on the "Worse" side.

4 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 37 companies compared. The sentences above are computed from all 37.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-06AdvancedEarnings

    「Equity ratio: first quarter of the fiscal year ending March 2027 57.6%; fiscal year ending March 2026 53.1%」

    The equity ratio rose from 53.1% at the end of the previous fiscal year to 57.6%.
  2. FY2026AdvancedAnnual report

    「The balance of liabilities at the end of the fiscal year decreased by ¥241 million from the end of the previous fiscal year to ¥6,260 million. … The balance of net assets at the end of the fiscal year increased by ¥1,197 million from the end of the previous fiscal year to ¥7,189 million. This was mainly due to decreases of ¥1,582 million in capital reserves, ¥149 million in other capital surplus, ¥62 million in legal reserves and ¥2,930 million in other retained earnings reserves, and a ¥4,725 million increase in retained earnings, for the purpose of covering the deficit in retained earnings and improving the financial position, as well as a ¥1,155 million increase in retained earnings from net income for the fiscal year.」

    In addition to a decrease in liabilities and an increase in net assets, capital reserves and other items were transferred to retained earnings to cover the deficit, thereby improving the financial position.
  3. 2026-05-13AdvancedEarnings

    「Net assets at the end of the fiscal year increased by ¥1,197 million from the end of the previous fiscal year to ¥7,189 million, up 20.0% from the end of the previous fiscal year.」

    Net assets increased, and the equity ratio rose from 47.8% to 53.1%.
  4. FY2026-H1AdvancedAnnual report

    「As a result, total liabilities decreased by ¥1,010 million from the end of the previous fiscal year to ¥5,491 million. Total net assets increased by ¥603 million from the end of the previous fiscal year to ¥6,595 million. This was mainly due to a ¥1,732 million decrease in capital surplus and a ¥1,732 million increase in retained earnings to cover the deficit in retained earnings and improve the financial position, as well as a ¥584 million increase in retained earnings from interim net income.」

    Liabilities decreased by ¥1,010 million and net assets increased by ¥603 million. The transfer of ¥1,732 million from capital surplus to retained earnings and interim net income of ¥584 million are cited as factors behind the improvement in the financial position.
  5. FY2025AdvancedAnnual report

    「With interest rates entering an upswing, we will optimize our borrowings balance and work to reduce financing costs.」

    To strengthen the financial position, optimizing the borrowings balance and reducing financing costs have been added as specific measures in response to rising interest rates.
  6. FY2025-H1AdvancedAnnual report

    「As a result, total liabilities decreased by ¥975 million from the end of the previous consolidated fiscal year to ¥7,787 million. Total net assets increased by ¥514 million from the end of the previous consolidated fiscal year to ¥2,217 million. This was mainly due to a ¥512 million increase in retained earnings.」

    Total liabilities decreased by ¥975 million, while total net assets increased by ¥514 million. The equity ratio also rose from 16.22% to 22.05%.
  7. FY2024-Q3AdvancedAnnual report

    「Total net assets increased by ¥580 million from the end of the previous consolidated fiscal year to ¥1,446 million. This was mainly due to a ¥340 million increase in share capital and a ¥340 million increase in capital surplus.」

    Following increases in share capital and capital surplus from a third-party allotment, total net assets increased by ¥580 million year on year to ¥1,446 million.
  8. FY2024-Q2AdvancedAnnual report

    「Total net assets increased by ¥410 million from the end of the previous consolidated fiscal year to ¥1,276 million. This was mainly due to increases of ¥340 million in share capital and ¥340 million in capital surplus, partly offset by a ¥253 million increase in the deficit in retained earnings.」

    Total net assets increased by ¥410 million from ¥865 million at the end of the previous fiscal year to ¥1,276 million, due to increases in share capital and capital surplus resulting from a third-party allotment.
  9. FY2024-Q1WorsenedAnnual report

    「Total net assets decreased by ¥497 million from the end of the previous consolidated fiscal year to ¥368 million.」

    Net assets decreased by ¥497 million from the end of the previous consolidated fiscal year to ¥368 million, indicating a further deterioration in financial metrics.
  10. FY2023Liabilities down; substantial decline in net assetsAnnual report

    「At the end of the fiscal year, liabilities decreased by ¥604 million from the end of the previous consolidated fiscal year to ¥9,931 million, down 5.7% from the end of the previous consolidated fiscal year.」

    While liabilities decreased, net assets decreased by ¥2,741 million to ¥865 million, resulting in mixed movements in financial metrics.
  11. FY2023-Q3Lower liabilities and lower net assetsAnnual report

    「As a result, total liabilities decreased by ¥480 million from the end of the previous consolidated fiscal year to ¥10,056 million. Total net assets decreased by ¥1,605 million from the end of the previous consolidated fiscal year to ¥2,001 million.」

    Total liabilities decreased by ¥480 million, while total net assets decreased by ¥1,605 million, indicating mixed movements in financial metrics.
  12. FY2023-Q2Lower liabilities and lower net assetsAnnual report

    「As a result, total liabilities decreased by ¥1,199 million from the end of the previous consolidated fiscal year to ¥9,337 million. Total net assets decreased by ¥1,047 million from the end of the previous consolidated fiscal year to ¥2,559 million.」

    Total liabilities decreased by ¥1,199 million, while total net assets decreased by ¥1,047 million, indicating mixed movements in financial metrics.
  13. FY2023-Q1Decrease in liabilities and slight decrease in net assetsAnnual report

    「As a result, total liabilities decreased by ¥828 million from the end of the previous consolidated fiscal year to ¥9,708 million. Total net assets decreased by ¥7 million from the end of the previous consolidated fiscal year to ¥3,599 million.」

    Total liabilities decreased by ¥828 million, while total net assets decreased by ¥7 million, indicating mixed movements in financial metrics.
  14. FY2022AdvancedAnnual report

    「At the end of the fiscal year, liabilities decreased by ¥3,497 million from the end of the previous consolidated fiscal year to ¥10,536 million, down 24.9% from the end of the previous consolidated fiscal year. ... At the end of the fiscal year, net assets increased by ¥443 million from the end of the previous consolidated fiscal year to ¥3,606 million, up 14.0% from the end of the previous consolidated fiscal year.」

    Liabilities decreased by ¥3,497 million and net assets increased by ¥443 million, indicating an improvement in financial metrics that had deteriorated through the previous fiscal year.
  15. FY2022-Q3AdvancedAnnual report

    「As a result, total liabilities decreased by ¥2,227 million from the end of the previous consolidated fiscal year to ¥11,806 million. Total net assets increased by ¥893 million from the end of the previous consolidated fiscal year to ¥4,056 million. This was mainly due to an increase of ¥853 million in retained earnings, among other factors.」

    Total liabilities decreased by ¥2,227 million and total net assets increased by ¥893 million, indicating an improvement in financial metrics related to strengthening the financial position.
  16. FY2022-Q2AdvancedAnnual report

    「As a result, total liabilities decreased by ¥2,162 million from the end of the previous consolidated fiscal year to ¥11,871 million. Total net assets increased by ¥372 million from the end of the previous consolidated fiscal year to ¥3,536 million.」

    While total liabilities decreased by ¥2,162 million, total net assets increased by ¥372 million, indicating an improvement in financial metrics that had deteriorated through the previous quarter.
  17. FY2022-Q1Decrease in liabilities and slight decrease in net assetsAnnual report

    「As a result, total liabilities decreased by ¥1,348 million from the end of the previous consolidated fiscal year to ¥12,685 million. Total net assets decreased by ¥40 million from the end of the previous consolidated fiscal year to ¥3,123 million.」

    Total liabilities decreased by ¥1,348 million, while total net assets decreased by ¥40 million, resulting in mixed movements in financial metrics.
  18. FY2021WorsenedAnnual report

    「At the end of the fiscal year, liabilities increased by ¥2,611 million from the end of the previous consolidated fiscal year to ¥14,034 million, up 22.9% from the end of the previous consolidated fiscal year. ... At the end of the fiscal year, net assets decreased by ¥769 million from the end of the previous consolidated fiscal year to ¥3,163 million, down 19.6% from the end of the previous consolidated fiscal year.」

    While strengthening the financial position is a stated objective, liabilities increased by ¥2,611 million and net assets decreased by ¥769 million, or 19.6%.
  19. FY2021-Q3WorsenedAnnual report

    「As a result, total liabilities increased by ¥2,862 million from the end of the previous consolidated fiscal year to ¥14,285 million. Total net assets decreased by ¥988 million from the end of the previous consolidated fiscal year to ¥2,944 million.」

    While strengthening the financial position is a stated objective, total liabilities increased by ¥2,862 million and total net assets decreased by ¥988 million.
  20. FY2021-Q2WorsenedAnnual report

    「As a result, total liabilities increased by ¥3,839 million from the end of the previous consolidated fiscal year to ¥15,262 million. Total net assets decreased by ¥900 million from the end of the previous consolidated fiscal year to ¥3,033 million.」

    While strengthening the financial position is a stated objective, total liabilities increased by ¥3,839 million and total net assets decreased by ¥900 million.
  21. FY2021-Q1Increase in liabilities and decrease in net assetsAnnual report

    「As a result, total liabilities increased by ¥2,104 million from the end of the previous consolidated fiscal year to ¥13,527 million. Total net assets decreased by ¥725 million from the end of the previous consolidated fiscal year to ¥3,208 million.」

    While strengthening the financial position is included in the medium-term management plan, total liabilities increased by ¥2,104 million and total net assets decreased by ¥725 million.
  22. FY2020Decrease in Net AssetsAnnual report

    「At the end of the fiscal year, net assets decreased by ¥1,029 million from the end of the previous consolidated fiscal year to ¥3,933 million, down 20.7% from the end of the previous consolidated fiscal year.」

    While strengthening the financial position is included in the medium-term management plan, net assets decreased by ¥1,029 million, or 20.7%, due to net loss for the fiscal year and other factors.
  23. FY2020-Q3RestatedAnnual report

    「(d) Strengthening the financial position」

    The company continues to identify strengthening the financial position as a key element of the medium-term management plan. At the end of the third quarter, total liabilities had decreased by ¥949 million, while total net assets had decreased by ¥340 million.
  24. FY2020-Q2AdvancedAnnual report

    「Total net assets increased by ¥670 million from the end of the previous consolidated fiscal year to ¥5,632 million.」

    Total net assets increased by ¥670 million from the end of the previous consolidated fiscal year to ¥5,632 million. Retained earnings also increased by ¥372 million.
  25. FY2020-Q1AdvancedAnnual report

    「Total liabilities decreased by ¥1,027 million from the end of the previous consolidated fiscal year to ¥12,266 million.」

    Total liabilities decreased by ¥1,027 million in the first quarter, indicating an improvement in financial metrics related to strengthening the financial position. Total net assets also increased by ¥250 million.
  26. FY2019AdvancedAnnual report

    「At the end of the fiscal year, liabilities decreased by ¥944 million from the end of the previous consolidated fiscal year to ¥13,293 million. ... At the end of the fiscal year, net assets increased by ¥1,156 million from the end of the previous consolidated fiscal year to ¥4,962 million.」

    The decrease in liabilities and increase in net assets are presented as achievements in strengthening the financial position.
  27. FY2019-Q3Financial metrics improveAnnual report

    「Total net assets increased by ¥1,466 million from the end of the previous consolidated fiscal year to ¥5,272 million. This was mainly due to an increase of ¥1,393 million in retained earnings and a decrease of ¥101 million in treasury shares, among other factors.」

    Total net assets and retained earnings increased, indicating an improvement in financial metrics.
  28. FY2019-Q2RestatedAnnual report

    「(f) Strengthening the financial position」

    Strengthening the financial position is reiterated as a key element of the medium-term management plan.
  29. FY2019-Q1RestatedAnnual report

    「(f) Strengthening the financial position」

    Strengthening the financial position is reiterated as a key element of the medium-term management plan.
  30. FY2018RestatedAnnual report

    「(f) Strengthening the financial position」

    Strengthening the financial position is reiterated as a key element of the medium-term management plan.
  31. FY2018-Q1RestatedAnnual report

    「(f) Strengthening the financial position」

    The company continues to identify strengthening the financial position as a key element of the new medium-term management plan.
  32. FY2017-Q3First statedAnnual report

    「(f) Strengthening the financial position」

    Strengthening the financial position is one of the key elements of the new 3-year medium-term management plan.
Moved together

"Product Policy Prioritizing Value Over Price" moved the same way as this thread, in the same document, in 13 of its 32 moves.

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  1. ★This thread
  2. 1Product Policy Prioritizing Value Over Price13×
  3. 2Achieved operating and ordinary profitability in the first quarter13×
  4. 3Opening Stores in New Trade Areas and Expanding the Store Network11×
  5. 4Increase in Interest-Bearing Debt from Store-Opening Investment and Risk of Recovering Invested Capital11×
  6. 5Sales and PR Marketing Strategy for Enhancing Brand Value11×
  7. 6Unprofitable Stores and Impairment Losses11×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Strengthening the Financial Position | KOURAKUEN CORPORATION (7554) | Komori