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Kowa (7807) · InitiativeInterim-period recognition of gain on sale of property, plant and equipment

Efficient Use of Management Resources through the Transfer of Fixed Assets at the シクロケア Office Building

First written in FY2024-Q2. 1 of 5 entries say "Achieved", first in FY2024-Q3. Latest entry: FY2027-H1.

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How it moved
ProgressHeldSoftenedWorseAchievedFY2024-Q3 – FY2025-Q1OtherFY2025-H1 – FY2027-H12023: 120232024: 320242025: 020252026: 12026
Same theme, other companies
Improving Asset Efficiency and Financial Condition Through the Sale of Fixed AssetsA theme 145 companies write about · 0 as a headwind · 146 as a tailwind

The whole theme swung hardest in 2026: 4 of 42 companies on the "Worse" side.

10 other companies' latest entry also says "Other".

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Showing 14 of the 145 companies compared. The sentences above are computed from all 145.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1Interim-period recognition of gain on sale of property, plant and equipmentAnnual report

    「As a result of recognizing a ¥5 million gain on the sale of property, plant and equipment as extraordinary income, profit before income taxes was ¥503 million, up 43.1% year on year.」

    A ¥5.176 million gain on the sale of property, plant and equipment was recognized as extraordinary income.
  2. FY2025-H1Recognition of Gain on Sale of Fixed AssetsAnnual report

    「At a board meeting held on 29 May 2024, the company resolved that its subsidiary 株式会社幸和ライフゼーション would transfer fixed assets, entered into a real estate sale and purchase agreement on 31 May 2024, and completed the handover on 12 June 2024. The gain on the sale of the fixed assets was recorded as an extraordinary gain under gain on sale of fixed assets for the current interim consolidated accounting period.」

    Following completion of the handover on 12 June 2024, the company recorded a gain on sale of fixed assets of ¥61.943 million as an extraordinary gain in connection with the transfer of fixed assets by 幸和ライフゼーション.
  3. FY2025-Q1AdvancedAnnual report

    「At a board meeting held on 29 May 2024, the company resolved that its subsidiary 株式会社幸和ライフゼーション would transfer fixed assets, entered into a real estate sale and purchase agreement on 31 May 2024, and completed the handover on 12 June 2024.」

    Following the transfer of シクロケア’s office building, the company entered into a transfer agreement for the office building held by 幸和ライフゼーション and completed the handover on 12 June 2024. The company stated that a gain on the transfer of ¥62.209 million was expected.
  4. FY2024-Q3AchievedAnnual report

    「At a board meeting held on 18 July 2023, the company resolved to transfer the land and building used as the office of its consolidated subsidiary 株式会社シクロケア, as described below, entered into a real estate sale and purchase agreement on 20 July 2023, and completed the handover on 12 October 2023.」

    The transfer of the land and building held by シクロケア was completed on 12 October 2023. The company recorded a loss of ¥32.458 million on the transfer.
  5. FY2024-Q2First statedAnnual report

    「At a board meeting held on 18 July 2023, the company resolved to transfer the land and building used as the office of its consolidated subsidiary 株式会社シクロケア, as described below, and entered into a real estate sale and purchase agreement on 20 July 2023. The purpose is to use management resources efficiently and strengthen the company’s financial position.」

    The company has described for the first time its plan to transfer 706.77 m² of land and a building with a total floor area of 925.00 m² held by シクロケア. The handover date was 12 October 2023, and a loss on the transfer of fixed assets of ¥32.458 million was expected.
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"Research and Development Expenditure" moved the same way as this thread, in the same document, in 2 of its 5 moves.

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Efficient Use of Management Resources through the Transfer of Fixed Assets at the シクロケア Office Building | KOWA CO.,LTD. (7807) | Komori