Written Put Options Relating to Non-Controlling Shareholders
First written in FY2024-Q1. 2 of 6 entries say "Advanced", first in FY2024-H1. Latest entry: FY2026-H1.
5 other companies' latest entry also says "Other".
- FY2026-H1Increase in the fair value of written put optionsAnnual report
「Written put options relating to non-controlling shareholders － － 4,301 4,463」
The fair value of written put options relating to non-controlling shareholders increased from ¥4,301 million at the end of the previous fiscal year to ¥4,463 million. - FY2025Decrease in the fair value of written put optionsAnnual report
「Written put options relating to non-controlling shareholders 6,051 4,301」
The fair value of written put options relating to non-controlling shareholders decreased from ¥6,051 million at the end of the previous fiscal year to ¥4,301 million. - FY2025-H1Decrease in the fair value of written put optionsAnnual report
「Written put options relating to non-controlling shareholders － － 5,601 5,601」
The fair value of written put options relating to non-controlling shareholders decreased from ¥6,123 million at the end of the previous fiscal year to ¥5,601 million. - FY2024AdvancedAnnual report
「Written put options have been granted to the non-controlling shareholders of the acquired company. In principle, the fair value of the redemption amount is recognized as other financial liabilities (non-current), with an equal amount deducted from capital surplus.」
Written put options granted to non-controlling shareholders in connection with the acquisitions of Isometric and Cathtek were recognized. Non-current financial liabilities at the end of the period amounted to ¥4,648 million, and capital surplus was also reduced. - FY2024-H1Quantitative disclosure of the amount of written put optionsAnnual report
「For the written put options on subsidiary interests granted by the Group to the owners of non-controlling interests, the present value of the redemption amount was recognized as a financial liability during the interim consolidated accounting period (see Note 12, “Financial Instruments”), with a corresponding reduction in capital surplus. As a result, capital surplus decreased by ¥3,027 million.」
For the written put options granted to non-controlling shareholders in connection with the acquisition of Isometric, the fair value of the financial liability, ¥3,245 million, was disclosed, and capital surplus was reduced by ¥3,027 million. - FY2024-Q1First statedAnnual report
「The Group has granted written put options to the non-controlling shareholders of an acquired company. In principle, the present value of the redemption amount is recognized as other financial liabilities (non-current), with a corresponding reduction in capital surplus.」
In connection with the acquisition of Isometric, written put options were granted to the non-controlling shareholders, and their present value was recognized as non-current financial liabilities, with a corresponding reduction in capital surplus.