Introduction of a shareholder benefit program
First written in FY2024. 5 of 9 entries say "Mitigated", first in 2026-07-09. Latest entry: FY2027-H1.
0 other companies' latest entry also says "Mitigated".
- FY2027-H1MitigatedAnnual report
「For shareholder benefit expenses for which a provision was recognized at the previous fiscal year-end, utilization was below expectations, resulting in an ¥83 million reversal of the provision in selling, general and administrative expenses for the current interim consolidated accounting period, which contributed to higher profit.」
For shareholder benefit expenses for which an additional provision was recognized in the previous fiscal year owing to higher-than-expected utilization, utilization was below expectations in the current interim period, and the ¥83 million reversal of the provision boosted profit. - FY2026Shareholder benefit provision increased to ¥757 millionAnnual report
「The provision expense for shareholder benefits increased by ¥550 million year on year, with most of the increase recognized in the same segment. Upfront investments, including investment in human resources, also weighed on profit.」
Due to an increase in the number of shareholders and a higher-than-expected usage rate, the shareholder benefit provision increased from ¥386 million at the end of the previous fiscal year to ¥757 million, becoming a factor that weighed on profit. - FY2026-H1Additional provision due to higher-than-expected shareholder benefit voucher usageAnnual report
「The usage rate of shareholder benefit vouchers for which a provision was recognized at the end of the previous fiscal year exceeded expectations. The company recognized most of the additional provision in the same segment, making it a factor that reduced profit.」
Because usage of the shareholder benefit program exceeded expectations, an additional provision was recognized, which has become a factor weighing on profit in the construction equipment business. - FY2025-H1Decrease in the shareholder benefit provision balanceAnnual report
「Shareholder benefit provision 350 301」
The shareholder benefit provision was ¥350 million at the end of FY2024 and ¥301 million at the end of the current interim period, a decrease of ¥49 million. - FY2024First statedAnnual report
「In connection with the introduction of the shareholder benefit program, the company has recognized the estimated amount of expenses expected to arise from the program from the current consolidated fiscal year. As a result, operating income, ordinary income and income before income taxes for the current consolidated fiscal year each decreased by ¥350 million.」
The shareholder benefit program was introduced from the current consolidated fiscal year, and a provision of ¥350 million was recognized for the estimated future usage of the benefits.