Komori
Wadakohsan (8931) · FactNo Transfers During the Interim Period

Transfer from property, plant and equipment to real estate held for sale due to a change in holding purpose

First written in FY2019-Q3. 3 of 16 entries say "Advanced", first in FY2019. Latest entry: FY2026-H1.

16entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseAdvancedFY2019 – FY2021-Q1OtherFY2021-Q3 – FY2025-Q1AdvancedFY2025-H12019: 220192020: 120202021: 320212022: 320222023: 320232024: 320242025: 12025
Same theme, other companies
Transfers Between Fixed Assets and Real Estate Held for SaleA theme 24 companies write about · 0 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2025: 1 of 9 companies on the "Worse" side.

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

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 24 companies compared. The sentences above are computed from all 24.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1No Transfers During the Interim PeriodAnnual report

    「Transfer to fixed assets Previous fiscal year ( 28 February 2025 ) Current interim period ( 31 August 2025 ) (Transfer from real estate for sale) (2 properties) (- properties) Buildings ¥471.781 million - Land ¥253.309 million - Leasehold rights ¥8.699 million - Total ¥733.790 million -」

    No transfer from real estate for sale to fixed assets occurred during the current interim period, compared with 2 properties totaling ¥733.790 million in the previous fiscal year.
  2. FY2025-H1AdvancedAnnual report

    「Transfer to fixed assets Previous fiscal year ( 29 February 2024 ) Current interim period ( 31 August 2024 ) (Transfer from real estate for sale) (1 property) (2 properties) Buildings - ¥471.781 million Land - ¥253.309 million Leasehold rights - ¥8.699 million Construction in progress ¥239.014 million - Total ¥239.014 million ¥733.790 million」

    Following a change in the purpose of ownership, 2 properties totaling ¥733.790 million were transferred from real estate for sale to fixed assets. Both the number of properties and the amount increased from one property totaling ¥239.014 million in the previous fiscal year.
  3. FY2025-Q1No transfers during the current quarterAnnual report

    「(Transfer from real estate for sale) (1 property) (- properties) Construction in progress ¥239.014 million - Total ¥239.014 million -」

    No transfer from real estate for sale to fixed assets occurred during the current first quarter, compared with one property totaling ¥239.014 million in the previous fiscal year.
  4. FY2024-Q3RestatedAnnual report

    「② Transfer to fixed assets Previous fiscal year ( 28 February 2023 ) Current third quarter ( 30 November 2023 ) (Transfer from real estate under development for sale) (- properties) (1 property) Construction in progress - ¥239.014 million」

    The transfer of one property totaling ¥239.014 million from real estate under development for sale to construction in progress, a component of fixed assets, continues to be disclosed as a change in the purpose of ownership.
  5. FY2024-Q2Transfer to fixed assets occurredAnnual report

    「(Transfer from real estate under development for sale) (- properties) (1 property) Construction in progress - ¥239.014 million」

    During the current second quarter, one property totaling ¥239.014 million was transferred from real estate under development for sale to construction in progress, a component of fixed assets, following a change in the purpose of ownership.
  6. FY2024-Q1No transfers to fixed assets during the current quarterAnnual report

    「② Transfer to fixed assets Previous fiscal year (28 February 2023) Current first quarter (31 May 2023) (Transfer from real estate for sale) (3 properties) (- properties) Construction in progress ¥161.045 million -」

    No transfer from real estate for sale to fixed assets occurred during the current first quarter, compared with 3 properties totaling ¥161.045 million in the previous fiscal year.
  7. FY2023-Q3Increase in the amount transferred to fixed assetsAnnual report

    「Transfer to fixed assets Previous fiscal year ( 28 February 2022 ) Current third quarter ( 30 November 2022 ) (Transfer from real estate for sale) (1 property) (2 properties) Buildings ¥131.943 million - Land ¥129.498 million 0 Construction in progress - ¥161.045 million Total ¥261.441 million ¥161.045 million」

    During the current third quarter, 2 properties totaling ¥161.045 million were transferred from real estate for sale to construction in progress, a component of fixed assets, following a change in the purpose of ownership. The amount increased from ¥158.716 million in the previous quarter.
  8. FY2023-Q2Transfers to fixed assets continueAnnual report

    「Transfer to fixed assets Previous fiscal year ( 28 February 2022 ) Current second quarter ( 31 August 2022 ) (Transfer from real estate for sale) (1 property) (2 properties) Buildings ¥131.943 million - Land ¥129.498 million 0 Leasehold rights - ¥158.716 million Construction in progress - ¥158.716 million Total ¥261.441 million ¥158.716 million」

    During the current second quarter, 2 properties totaling ¥158.716 million were transferred from real estate for sale to construction in progress, a component of fixed assets, following a change in the purpose of ownership.
  9. FY2023-Q1Transfer to fixed assets occurredAnnual report

    「(Transfer from real estate for sale) (1 property) (1 property) Construction in progress - ¥ thousand 158,000 ¥ thousand Total 261,441 ¥ thousand 158,000 ¥ thousand」

    During the current first quarter, one property totaling ¥158.000 million was transferred from real estate for sale to fixed assets, specifically construction in progress, following a change in the purpose of ownership, among other factors.
  10. FY2022-Q3RestatedAnnual report

    「(Transfer from land) (2 properties) (- properties) Real estate under development for sale ¥433.736 million - Total ¥433.736 million -」

    No transfer to real estate under development for sale following a change in the purpose of ownership occurred during the current third quarter, compared with 2 properties totaling ¥433.736 million in the previous fiscal year.
  11. FY2022-Q2No transfers during the current quarterAnnual report

    「(Transfer from land) (2 properties) (- properties) Real estate under development for sale ¥433.736 million - Total ¥433.736 million -」

    No transfer to real estate under development for sale following a change in the purpose of ownership occurred during the current second quarter, compared with 2 properties totaling ¥433.736 million in the previous fiscal year.
  12. FY2022-Q1No transfers during the current quarterAnnual report

    「(Transfer from land) (2 properties) (- properties) Real estate under development for sale 433,736 ¥ thousand - ¥ thousand」

    No transfer to real estate under development for sale following a change in the purpose of ownership occurred during the current first quarter, compared with 2 properties totaling ¥433.736 million in the previous fiscal year.
  13. FY2021-Q3RestatedAnnual report

    「Transfer to real estate under development for sale Previous fiscal year ( 29 February 2020 ) Current third quarter ( 30 November 2020 ) (- properties) (1 property) Land - ¥ thousand 415,436 ¥ thousand Total - ¥ thousand 415,436 ¥ thousand」

    The transfer of one property totaling ¥415.436 million from fixed assets to real estate under development for sale following a change in the purpose of ownership continues to be disclosed.
  14. FY2021-Q1AdvancedAnnual report

    「Transfer to real estate under development for sale Previous fiscal year ( 29 February 2020 ) Current first quarter ( 31 May 2020 ) (- properties) (1 property) Land - ¥ thousand 415,436 ¥ thousand Total - ¥ thousand 415,436 ¥ thousand」

    During the current first quarter, one property totaling ¥415.436 million was transferred from fixed assets to real estate under development for sale following a change in the purpose of ownership.
  15. FY2019AdvancedAnnual report

    「Eight rental properties were transferred to inventories, for a total transfer amount of ¥933.589 million.」

    The transfer from fixed assets to inventories following a change in the purpose of ownership was specified as 8 rental properties totaling ¥933.589 million, rather than the individual property disclosed in the previous year.
  16. FY2019-Q3First statedAnnual report

    「Of property, plant and equipment, one property with a carrying amount of ¥177.191 million, comprising buildings of ¥16.458 million, land of ¥154.975 million and other assets of ¥5.756 million, was transferred to real estate for sale following a change in the purpose of ownership.」

    For the first time, the company disclosed that one property with a carrying amount of ¥177.191 million had been transferred from property, plant and equipment to real estate for sale following a change in the purpose of ownership.
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"Dividend of ¥26 per Share" moved the same way as this thread, in the same document, in 2 of its 16 moves.

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  1. ★This thread
  2. 1Dividend of ¥26 per Share2×
  3. 2Financial Covenants on Borrowings and Risk of Loss of Benefit of Time2×
  4. 3Guarantees for Bank Borrowings by Purchasers of For-Sale Condominiums2×

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