Accounting Treatment for Written Put Options Granted to Non-Controlling Interest Shareholders
First written in FY2023-Q2. 3 of 7 entries say "Restated". Latest entry: FY2026.
5 other companies' latest entry also says "Other".
- FY2026The put option liability balance reached zeroAnnual report
「Put option liabilities granted to non-controlling interest holders 1,596 －」
Put option liabilities granted to non-controlling interest holders decreased from ¥1,596 million at the end of the previous fiscal year to zero at the end of the current fiscal year. - FY2026-H1Put option liability balance increasedAnnual report
「Put option liabilities granted to non-controlling interest holders 1,596 1,682」
The balance of put option liabilities granted to non-controlling interest holders increased from ¥1,596 million at the end of March 2025 to ¥1,682 million. The Group continued to recognise the present value of the exercise price as a financial liability. - FY2025-H1Put option liability balance decreasedAnnual report
「Put option liabilities granted to non-controlling interest holders 1,955 1,206」
The balance of put option liabilities granted to non-controlling interest holders decreased from ¥1,955 million at the end of March 2024 to ¥1,206 million. - FY2024-Q3RestatedAnnual report
「Put option liabilities granted to non-controlling interest holders 1,925 2,089」
The Group continued to apply accounting treatment under which the present value of the exercise price of put options granted to non-controlling interest holders is recognised as a financial liability, and the liability balance increased from ¥1,925 million at the end of March 2023 to ¥2,089 million. - FY2024-Q1RestatedAnnual report
「Put option liabilities granted to non-controlling interest holders 1,925 2,113」
The Group continued to recognise put option liabilities granted to non-controlling interest holders under the previous accounting treatment, and the balance increased from ¥1,925 million at the end of March 2023 to ¥2,113 million. - FY2023-Q3RestatedAnnual report
「From the cumulative third quarter of the current fiscal year, the Group initially recognised the present value of the exercise price of written put options on subsidiary shares granted to non-controlling interest holders as other financial liabilities, while reducing capital surplus by the same amount.」
The same accounting treatment for written put options granted to non-controlling interest holders has continued from the previous quarter. The related financial liability amounted to ¥1,855 million at the end of the current quarter. - FY2023-Q2First statedAnnual report
「From the cumulative second quarter of the current fiscal year, the Group initially recognised the present value of the exercise price of written put options on subsidiary shares granted to non-controlling interest holders as other financial liabilities, while reducing capital surplus by the same amount. After initial recognition, the liability is measured at amortised cost using the effective interest method, with subsequent changes recognised in capital surplus. As of the end of the second quarter of the current consolidated fiscal year, ¥1,092 million was recognised as other financial liabilities (non-current).」
From the cumulative second quarter of the current fiscal year, the Group applied accounting treatment under which the present value of the exercise price of written put options on subsidiary shares granted to non-controlling interest holders is recognised as a financial liability, with a corresponding reduction in capital surplus. The related liability recognised at the end of the period was ¥1,092 million.