Continuing Carryforward Losses and Negative Net Assets Attributable to Common Stock
First written in FY2016. 21 of 39 entries say "Worsened", first in FY2017-Q1. Latest entry: 2026-08-14.
Rise moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2021: 8 of 10 companies on the "Worse" side.
10 other companies' latest entry also says "Worsened".
- 2026-08-14WorsenedEarnings
「This was because retained earnings decreased as a result of recording a quarterly net loss of ¥31 million, while capital surplus decreased by ¥2 million as a result of paying dividends on preferred shares.」
As a result of recording the quarterly net loss, retained earnings decreased from a deficit of ¥277 million at the end of the previous fiscal year to a deficit of ¥309 million. - FY2026Retained earnings improved; net assets attributable to common stock deterioratedAnnual report
「Net assets at period-end attributable to common stock (¥ millions) ¥2,197 million ¥2,328 million」
Retained earnings narrowed from a deficit of ¥65 million at the end of the previous fiscal year to a deficit of ¥14 million due to net income of ¥50 million attributable to owners of the parent. Meanwhile, net assets at period-end attributable to common stock, after deducting accumulated preferred stock dividends and other items, deteriorated from negative ¥2,197 million to negative ¥2,328 million. - FY2026-H1MitigatedAnnual report
「This was due mainly to the recognition of interim net income of ¥4 million attributable to owners of the parent, which increased retained earnings.」
The retained earnings deficit narrowed from ¥65 million at the end of the previous fiscal year to ¥61 million due to the recognition of interim net income of ¥4 million attributable to owners of the parent. - FY2025Retained earnings improved; net assets attributable to common stock deterioratedAnnual report
「Net assets at period-end attributable to common stock (¥ millions) ¥2,087 million ¥2,197 million」
The retained earnings deficit narrowed from ¥123 million to ¥65 million due to net income of ¥9 million attributable to owners of the parent, while net assets at period-end attributable to common stock, after deducting preferred shares and other items, deteriorated from negative ¥2,087 million to negative ¥2,197 million. - FY2025-H1RestatedAnnual report
「Net assets totaled ¥2,049 million, unchanged from the end of the previous consolidated fiscal year. This was due to the recognition of an interim net loss of ¥0 million attributable to owners of the parent, which reduced retained earnings.」
Although the interim net loss attributable to owners of the parent was ¥0 million as shown, retained earnings remained negative, at ¥123 million below zero at the end of the previous fiscal year. Net assets were flat at ¥2,049 million. - FY2024WorsenedAnnual report
「Net assets at period-end attributable to common stock (¥ millions) ¥1,928 million ¥2,087 million」
Net assets at period-end attributable to common stock deteriorated from negative ¥1,928 million to negative ¥2,087 million. The retained earnings deficit also widened from ¥111 million to ¥123 million. - FY2024-Q3MitigatedAnnual report
「This was due to the recognition of quarterly net income of ¥6 million attributable to owners of the parent, which increased retained earnings.」
The retained earnings deficit narrowed from ¥111 million at the end of the previous consolidated fiscal year to ¥105 million due to the recognition of quarterly net income of ¥6 million attributable to owners of the parent. - FY2024-Q2WorsenedAnnual report
「Retained earnings deficit ¥111 million ¥130 million」
The retained earnings deficit widened from ¥111 million at the end of the previous consolidated fiscal year to ¥130 million due to the recognition of a quarterly net loss of ¥18 million attributable to owners of the parent. - FY2024-Q1WorsenedAnnual report
「Retained earnings deficit ¥111 million ¥131 million」
The retained earnings deficit widened from ¥111 million at the end of the previous fiscal year to ¥131 million due to the recognition of a quarterly net loss of ¥19 million attributable to owners of the parent. - FY2023Retained earnings improved; net assets attributable to common stock deterioratedAnnual report
「Year-end net assets attributable to common stock (¥ million) -¥1,808 million -¥1,928 million」
While the retained earnings deficit narrowed from ¥136 million at the end of the previous fiscal year to ¥111 million, net assets at period-end attributable to common stock, after deducting preferred shares and other items, deteriorated from negative ¥1,808 million to negative ¥1,928 million. - FY2023-Q3MitigatedAnnual report
「This was due to the recognition of quarterly net income attributable to owners of the parent of ¥32 million, which increased retained earnings.」
Through the recognition of quarterly net income attributable to owners of the parent of ¥32 million, the negative balance of retained earnings narrowed from ¥136 million at the end of the previous consolidated fiscal year to ¥104 million. - FY2023-Q2MitigatedAnnual report
「This was due to the recognition of quarterly net income attributable to owners of the parent of ¥39 million, which increased retained earnings.」
Through the recognition of quarterly net income attributable to owners of the parent of ¥39 million, the negative balance of retained earnings narrowed from ¥136 million at the end of the previous consolidated fiscal year to ¥97 million. - FY2023-Q1MitigatedAnnual report
「This was due to the recognition of quarterly net income attributable to owners of the parent of ¥33 million, which increased retained earnings.」
Through the recognition of quarterly net income attributable to owners of the parent of ¥33 million, retained earnings improved from negative ¥136 million at the end of the previous consolidated fiscal year to negative ¥103 million. - FY2022WorsenedAnnual report
「Year-end net assets attributable to common stock (¥ million) -¥1,610 million -¥1,808 million」
Year-end net assets attributable to common stock deteriorated from negative ¥1,610 million to negative ¥1,808 million. Retained earnings also declined from negative ¥83 million to negative ¥136 million. - FY2022-Q3WorsenedAnnual report
「Retained earnings -¥148 million -¥171 million」
The negative balance of retained earnings increased from negative ¥148 million at the end of the previous consolidated fiscal year to negative ¥171 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥23 million. - FY2022-Q2WorsenedAnnual report
「Retained earnings -¥148 million -¥171 million」
The negative balance of retained earnings increased from negative ¥148 million at the end of the previous consolidated fiscal year to negative ¥171 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥22 million. - FY2022-Q1WorsenedAnnual report
「Retained earnings -¥148 million -¥169 million」
The negative balance of retained earnings increased from negative ¥148 million at the end of the previous consolidated fiscal year to negative ¥169 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥21 million. - FY2021WorsenedAnnual report
「Retained earnings -¥148 million」
The negative balance of retained earnings increased from negative ¥95 million at the end of the previous consolidated fiscal year to negative ¥148 million due to the recognition of net loss attributable to owners of the parent of ¥52 million. Year-end net assets attributable to common stock also deteriorated from negative ¥1,478 million to negative ¥1,675 million. - FY2021-Q2MitigatedAnnual report
「This was due to the recognition of quarterly net income attributable to owners of the parent of ¥4 million, which increased retained earnings.」
Through the recognition of quarterly net income attributable to owners of the parent of ¥4 million, retained earnings improved from negative ¥95 million at the end of the previous consolidated fiscal year to negative ¥91 million. - FY2021-Q1WorsenedAnnual report
「Retained earnings -¥95 million -¥96 million」
Retained earnings decreased from negative ¥95 million at the end of the previous consolidated fiscal year to negative ¥96 million, and the accumulated loss increased slightly. - FY2020Retained earnings improved; net assets attributable to common stock deterioratedAnnual report
「Year-end net assets attributable to common stock (¥ million) -¥1,441 million -¥1,478 million」
While the negative balance of retained earnings narrowed from negative ¥203 million at the end of the previous fiscal year to negative ¥95 million, year-end net assets attributable to common stock, after deducting preferred shares and other items, deteriorated from negative ¥1,441 million to negative ¥1,478 million. - FY2020-Q3WorsenedAnnual report
「Retained earnings -¥203 million -¥267 million」
The negative balance of retained earnings increased from negative ¥203 million at the end of the previous fiscal year to negative ¥267 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥63 million. - FY2020-Q2WorsenedAnnual report
「Retained earnings -¥203 million -¥309 million」
The negative balance of retained earnings increased from negative ¥203 million at the end of the previous fiscal year to negative ¥309 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥105 million. - FY2020-Q1WorsenedAnnual report
「Retained earnings -¥203 million -¥238 million」
The negative balance of retained earnings increased from ¥203 million to ¥238 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥35 million. - FY2019WorsenedAnnual report
「Retained earnings -¥93 million -¥203 million」
The negative balance of retained earnings increased from negative ¥93 million to negative ¥203 million due to the recognition of a net loss of ¥109 million. Year-end net assets attributable to common stock also deteriorated from negative ¥1,187 million to negative ¥1,441 million. - FY2019-Q3WorsenedAnnual report
「Retained earnings -¥93 million -¥178 million」
The negative balance of retained earnings increased from negative ¥93 million at the end of the previous consolidated fiscal year to negative ¥178 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥85 million. - FY2019-Q2WorsenedAnnual report
「Retained earnings -¥93 million -¥157 million」
The negative balance of retained earnings increased from negative ¥93 million at the end of the previous consolidated fiscal year to negative ¥157 million due to the recognition of a quarterly net loss attributable to owners of the parent of ¥63 million. - FY2019-Q1WorsenedAnnual report
「Retained earnings -¥93 million -¥132 million」
The negative balance of retained earnings increased from negative ¥93 million at the end of the previous consolidated fiscal year to negative ¥132 million due to the recognition of a quarterly net loss of ¥38 million. - FY2018MitigatedAnnual report
「Retained earnings -¥272 million -¥93 million」
The negative balance of retained earnings narrowed through the recognition of net income attributable to owners of the parent of ¥179 million. Meanwhile, year-end net assets attributable to common stock remained negative ¥1,187 million. - FY2018-Q3MitigatedAnnual report
「Retained earnings -¥272 million -¥38 million」
Retained earnings improved from negative ¥272 million at the end of the previous consolidated fiscal year to negative ¥38 million. Accumulated losses narrowed through the recognition of quarterly net income of ¥234 million, but remained negative. - FY2018-Q2MitigatedAnnual report
「Retained earnings -¥272 million -¥26 million」
Retained earnings improved from negative ¥272 million at the end of the previous consolidated fiscal year to negative ¥26 million. Accumulated losses narrowed through the recognition of quarterly net income of ¥246 million, but remained negative. - FY2018-Q1MitigatedAnnual report
「Retained earnings -¥272 million ¥4 million」
Retained earnings improved from negative ¥272 million at the end of the previous consolidated fiscal year to ¥4 million, eliminating consolidated accumulated losses through the recognition of quarterly net income of ¥277 million. Quarterly income attributable to common stock was ¥236 million. - FY2017WorsenedAnnual report
「Retained earnings -¥272 million」
Retained earnings decreased from negative ¥110 million at the end of the previous consolidated fiscal year to negative ¥272 million. Year-end net assets attributable to common stock were also negative ¥1,221 million. - FY2017-Q3WorsenedAnnual report
「Retained earnings -¥139 million」
Retained earnings decreased from negative ¥68 million at the end of the previous consolidated fiscal year and negative ¥121 million at the end of the second quarter to negative ¥139 million, and accumulated losses increased further due to the recognition of a quarterly net loss. - FY2017-Q2WorsenedAnnual report
「Retained earnings -¥121 million」
Retained earnings decreased from negative ¥68 million at the end of the previous consolidated fiscal year to negative ¥121 million, and accumulated losses increased due to the recognition of a quarterly net loss. - FY2017-Q1WorsenedAnnual report
「Retained earnings -¥96 million」
Retained earnings decreased from negative ¥68 million at the end of the previous consolidated fiscal year to negative ¥96 million, and accumulated losses increased due to the recognition of a quarterly net loss. - FY2016First statedAnnual report
「Although the company was profitable in the current fiscal year, it has not yet eliminated its accumulated losses, and we believe it is too early to resume dividend payments.」
Consolidated retained earnings were negative ¥68 million, while year-end net assets attributable to common stock, after deducting preferred shares and other items, were negative ¥850 million.