Improving and Stabilizing the Financial Position and Management Efficiency
First written in FY2016. 24 of 40 entries say "Advanced", first in FY2017-Q1. Latest entry: 2026-11-12.
Daiun moved to the "Worse" side of this theme in 2020, 2 years before the typical company in this theme (2022).
31 other companies' latest entry also says "Other".
- 2026-11-12OtherResults
「Net assets increased by ¥540.051 million from the end of the previous fiscal year to ¥4,617.978 million. This was attributable mainly to an increase of ¥114.524 million in retained earnings carried forward and an increase of ¥418.332 million in the valuation difference on other securities.」
Although net assets increased, long-term borrowings also rose, so the overall financial position should not be described as having improved in one direction. - FY2026AdvancedAnnual report
「At the end of the fiscal year, non-current liabilities increased by ¥55.110 million from the end of the previous fiscal year to ¥796.457 million. This was mainly due to a ¥152.933 million increase in deferred tax liabilities and a ¥101.407 million decrease in long-term borrowings. Net assets at the end of the fiscal year increased by ¥610.088 million from the end of the previous fiscal year to ¥4,077.926 million.」
Long-term borrowings decreased by ¥101.407 million, while net assets increased by ¥610.088 million to ¥4,077.926 million. Total non-current liabilities increased due to the increase in deferred tax liabilities, but the figures indicate progress in improving the financial position through debt reduction and higher net assets. - FY2026-H1AdvancedAnnual report
「Non-current liabilities decreased by ¥25.051 million from the end of the previous fiscal year to ¥716.294 million. This was mainly due to an ¥82.876 million decrease in long-term borrowings and an increase in other non-current liabilities. Net assets increased by ¥229.558 million from the end of the previous fiscal year to ¥3,697.396 million. This was mainly due to increases of ¥106.431 million in retained earnings brought forward and ¥116.927 million in the valuation difference on other securities.」
Long-term borrowings decreased by ¥82.876 million and non-current liabilities also decreased by ¥25.051 million, while net assets increased by ¥229.558 million. The figures indicate progress in improving the financial position through debt reduction and higher net assets. - FY2025AdvancedAnnual report
「At the end of the fiscal year, non-current liabilities decreased by ¥174.367 million from the end of the previous fiscal year to ¥741.346 million. This was mainly due to decreases of ¥87.238 million in long-term borrowings and ¥80.519 million in deferred tax liabilities.」
Non-current liabilities, including ¥87.238 million in long-term borrowings, decreased by ¥174.367 million, indicating progress in improving the financial position through debt reduction. On the other hand, net assets decreased by ¥273.333 million due to the acquisition of treasury shares and a decrease in the valuation difference on other securities, so the disclosure does not indicate improvement in all respects. - FY2025-H1AdvancedAnnual report
「Non-current liabilities decreased by ¥178.664 million from the end of the previous fiscal year to ¥737.049 million. This was mainly due to decreases of ¥130.043 million in other non-current liabilities and ¥50.082 million in long-term borrowings. Net assets decreased by ¥288.614 million from the end of the previous fiscal year to ¥3,452.556 million. This was mainly due to a ¥293.450 million decrease in the valuation difference on other securities.」
Long-term borrowings decreased by ¥50.082 million and non-current liabilities also decreased by ¥178.664 million, indicating progress in improving the financial position through debt reduction. On the other hand, net assets decreased by ¥288.614 million due to the decrease in the valuation difference on other securities, so the disclosure does not indicate improvement in all respects. - FY2024AdvancedAnnual report
「At the end of the fiscal year, non-current liabilities increased by ¥48.563 million from the end of the previous fiscal year to ¥915.714 million. This was mainly due to a ¥197.341 million increase in deferred tax liabilities and a ¥143.383 million decrease in long-term borrowings. Net assets at the end of the fiscal year increased by ¥688.449 million from the end of the previous fiscal year to ¥3,741.171 million.」
Long-term borrowings decreased by ¥143.383 million, while net assets increased by ¥688.449 million to ¥3,741.171 million. Total non-current liabilities increased due to the increase in deferred tax liabilities, but the figures indicate progress in improving the financial position through debt reduction and higher net assets. - FY2024-Q3AdvancedAnnual report
「Non-current liabilities increased by ¥33.072 million from the end of the previous fiscal year to ¥900.223 million. This was mainly due to an increase of ¥79.541 million in other non-current liabilities and a decrease of ¥51.073 million in long-term borrowings. Net assets increased by ¥384.414 million from the end of the previous fiscal year to ¥3,437.136 million. This was mainly due to a ¥200.239 million increase in retained earnings resulting from quarterly net income and other factors, and a ¥178.776 million increase in the valuation difference on other securities.」
Long-term borrowings decreased by ¥51.073 million, while net assets increased by ¥384.414 million. Total non-current liabilities increased by ¥33.072 million due to the increase in other non-current liabilities, but the figures indicate progress in improving the financial position through debt reduction and higher net assets. - FY2024-Q2AdvancedAnnual report
「Non-current liabilities decreased by ¥11.126 million from the end of the previous fiscal year to ¥856.024 million. This was mainly due to an increase of ¥68.457 million in other non-current liabilities and a decrease of ¥85.555 million in long-term borrowings. Net assets increased by ¥315.465 million from the end of the previous fiscal year to ¥3,368.187 million. This was mainly due to increases of ¥159.097 million in retained earnings brought forward and ¥150.949 million in the valuation difference on other securities.」
Long-term borrowings decreased by ¥85.555 million, while non-current liabilities also decreased by ¥11.126 million. Net assets increased by ¥315.465 million, indicating progress toward improving and stabilising the financial position through both debt reduction and higher net assets. - FY2024-Q1AdvancedAnnual report
「Non-current liabilities decreased by ¥40.957 million from the end of the previous fiscal year to ¥826.193 million. This was mainly due to a ¥40.457 million increase in other non-current liabilities and an ¥83.823 million decrease in long-term borrowings, among other factors. Net assets increased by ¥162.258 million from the end of the previous fiscal year to ¥3,214.980 million. This was mainly due to a ¥67.855 million increase in retained earnings brought forward and an ¥88.921 million increase in the valuation difference on available-for-sale securities, among other factors.」
Long-term borrowings decreased by ¥83.823 million, and non-current liabilities also decreased by ¥40.957 million, while net assets increased by ¥162.258 million. The simultaneous reduction in borrowings and increase in net assets confirm progress toward improving the financial position. - FY2023Net asset growth alongside an increase in borrowingsAnnual report
「Non-current liabilities at the end of the fiscal year increased by ¥32.655 million from the end of the previous fiscal year to ¥867.150 million. This was mainly due to a ¥23.166 million increase in long-term borrowings, a ¥17.981 million increase in deferred tax liabilities and a ¥10.730 million decrease in the retirement benefit provision, among other factors. Net assets at the end of the fiscal year increased by ¥250.409 million from the end of the previous fiscal year to ¥3,052.722 million.」
Although net assets increased by ¥250.409 million, non-current liabilities increased by ¥32.655 million and long-term borrowings by ¥23.166 million. An increase in net assets aimed at improving the financial position coexisted with an increase in borrowings. - FY2023-Q3WorsenedAnnual report
「Non-current liabilities increased by ¥138.260 million from the end of the previous fiscal year to ¥972.755 million. This was mainly due to a ¥133.324 million increase in long-term borrowings, among other factors. Net assets increased by ¥135.529 million from the end of the previous fiscal year to ¥2,937.842 million.」
Although net assets increased by ¥135.529 million, non-current liabilities increased by ¥138.260 million and long-term borrowings by ¥133.324 million. Improvement and stabilization of the financial position through the reduction of borrowings regressed on the liabilities side. - FY2023-Q2WorsenedAnnual report
「Non-current liabilities increased by ¥260.347 million from the end of the previous fiscal year to ¥1,094.842 million. This was mainly due to a ¥259.008 million increase in long-term borrowings, among other factors. Net assets decreased by ¥60.162 million from the end of the previous fiscal year to ¥2,742.150 million. This was mainly due to a ¥13.042 million increase in retained earnings brought forward and a ¥78.654 million decrease in the valuation difference on available-for-sale securities, among other factors.」
Long-term borrowings increased by ¥259.008 million, and non-current liabilities also increased by ¥260.347 million. Net assets decreased by ¥60.162 million, indicating a regression in improvement and stabilization of the financial position through the reduction of borrowings during the quarter. - FY2023-Q1WorsenedAnnual report
「Non-current liabilities increased by ¥195.373 million from the end of the previous fiscal year to ¥1,029.867 million. This was mainly due to a ¥195.317 million increase in long-term borrowings, among other factors. Net assets decreased by ¥59.436 million from the end of the previous fiscal year to ¥2,742.876 million. This was mainly due to a ¥15.190 million decrease in retained earnings brought forward and a ¥49.741 million decrease in the valuation difference on available-for-sale securities, among other factors.」
Long-term borrowings increased by ¥195.317 million, and non-current liabilities also increased by ¥195.373 million. Net assets decreased by ¥59.436 million, indicating a regression in improvement and stabilization of the financial position from the end of the previous fiscal year. - FY2022WorsenedAnnual report
「Non-current liabilities at the end of the fiscal year increased by ¥17.793 million from the end of the previous fiscal year to ¥834.494 million. This was mainly due to a ¥30.504 million increase in the retirement benefit provision and a ¥14.241 million decrease in long-term borrowings, among other factors. Net assets decreased by ¥67.989 million from the end of the previous fiscal year to ¥2,802.312 million.」
Although long-term borrowings decreased by ¥14.241 million, non-current liabilities increased by ¥17.793 million, and net assets decreased by ¥67.989 million due to the acquisition of treasury shares and other factors. Overall, the disclosure indicates a regression in improvement and stabilization of the financial position. - FY2022-Q3WorsenedAnnual report
「Non-current liabilities increased by ¥93.724 million from the end of the previous fiscal year to ¥910.425 million. This was mainly due to a ¥67.103 million increase in long-term borrowings, among other factors. Net assets decreased by ¥6.274 million from the end of the previous fiscal year to ¥2,864.027 million.」
Long-term borrowings increased by ¥67.103 million and non-current liabilities increased by ¥93.724 million. Net assets also decreased by ¥6.274 million, indicating that improvement and stabilization of the financial position through the reduction of borrowings regressed on the liabilities side. - FY2022-Q2WorsenedAnnual report
「Non-current liabilities increased by ¥167.256 million from the end of the previous fiscal year to ¥983.957 million. This was mainly due to a ¥145.087 million increase in long-term borrowings, among other factors. Net assets increased by ¥57.299 million from the end of the previous fiscal year to ¥2,927.601 million.」
Although net assets increased by ¥57.299 million, non-current liabilities increased by ¥167.256 million and long-term borrowings by ¥145.087 million. Improvement and stabilization of the financial position through the reduction of borrowings pursued through the previous fiscal year regressed on the liabilities side. - FY2022-Q1AdvancedAnnual report
「Non-current liabilities decreased by ¥69.385 million from the end of the previous fiscal year to ¥747.315 million. This was mainly due to a ¥76.772 million decrease in long-term borrowings, among other factors. Net assets increased by ¥34.349 million from the end of the previous fiscal year to ¥2,904.651 million.」
Long-term borrowings decreased by ¥76.772 million, and non-current liabilities also decreased by ¥69.385 million. Net assets increased by ¥34.349 million, indicating progress toward improving the financial position after the period of increasing borrowings through the previous fiscal year. - FY2021WorsenedAnnual report
「Non-current liabilities at the end of the fiscal year increased by ¥165.362 million from the end of the previous fiscal year to ¥816.701 million. This was mainly due to a ¥208.294 million increase in long-term borrowings and a ¥29.339 million decrease in the retirement benefit provision, among other factors.」
Long-term borrowings increased again following the previous fiscal year, and non-current liabilities also increased by ¥165.362 million. Although net assets increased by ¥422.696 million, improvement on the liabilities side regressed from the standpoint of reducing borrowings and stabilizing the financial position. - FY2021-Q3WorsenedAnnual report
「Non-current liabilities increased by ¥291.455 million from the end of the previous fiscal year to ¥942.793 million. This was mainly due to a ¥303.444 million increase in long-term borrowings, among other factors. Net assets increased by ¥256.486 million from the end of the previous fiscal year to ¥2,704.092 million. This was mainly due to a ¥116.865 million increase in the valuation difference on available-for-sale securities and a ¥139.681 million increase in retained earnings attributable to quarterly net profit, among other factors.」
Although net assets increased by ¥256.486 million due to increases in retained earnings and the valuation difference on available-for-sale securities, non-current liabilities increased by ¥291.455 million and long-term borrowings by ¥303.444 million. From the standpoint of the reductions in borrowings pursued through the previous fiscal year, improvement and stabilization of the financial position regressed on the liabilities side. - FY2021-Q2WorsenedAnnual report
「Non-current liabilities increased by ¥397.753 million from the end of the previous fiscal year to ¥1,049.092 million. This was mainly due to a ¥408.130 million increase in long-term borrowings, among other factors.」
In contrast to the reductions in borrowings pursued through the end of the previous fiscal year, non-current liabilities increased by ¥397.753 million and long-term borrowings increased by ¥408.130 million. Improvement and stabilization of the financial position regressed on the liabilities side. - FY2021-Q1WorsenedAnnual report
「Non-current liabilities increased by ¥506.902 million from the end of the previous fiscal year to ¥1,158.240 million. This was mainly due to a ¥515.538 million increase in long-term borrowings, among other factors.」
In contrast to the reductions in borrowings and bonds pursued through the previous fiscal year, non-current liabilities increased by ¥506.902 million and long-term borrowings increased by ¥515.538 million in the quarter. Although net assets increased by ¥66.008 million, improvement and stabilization of the financial position regressed on the liabilities side. - FY2020AdvancedAnnual report
「Non-current liabilities at the end of the fiscal year decreased by ¥78.597 million from the end of the previous fiscal year to ¥651.338 million. This was mainly due to a ¥27.974 million increase in the retirement benefit provision, a ¥70.463 million decrease in long-term borrowings and a ¥10.016 million decrease in lease obligations, among other factors.」
Non-current liabilities and long-term borrowings decreased, providing quantified evidence of progress toward reducing borrowings and bonds. Meanwhile, net assets decreased by ¥35.822 million, so the disclosure does not indicate an across-the-board improvement in the overall financial position. - FY2020-Q3WorsenedAnnual report
「Non-current liabilities increased by ¥6.474 million from the end of the previous fiscal year to ¥736.410 million. This was mainly due to a ¥14.922 million increase in long-term borrowings, among other factors. Net assets increased by ¥234.294 million from the end of the previous fiscal year to ¥2,717.722 million. This was mainly due to a ¥162.283 million increase in the valuation difference on available-for-sale securities and a ¥90.735 million increase in retained earnings attributable to quarterly net profit, among other factors.」
Although net assets increased by ¥234.294 million due to increases in retained earnings and the valuation difference on available-for-sale securities, non-current liabilities and long-term borrowings also increased. From the standpoint of the reductions in borrowings pursued through the previous fiscal year, improvement and stabilization of the financial position has not proceeded in one direction. - FY2020-Q2WorsenedAnnual report
「Non-current liabilities increased by ¥118.236 million from the end of the previous fiscal year to ¥848.172 million. This was mainly due to a ¥118.033 million increase in long-term borrowings, among other factors.」
In contrast to the reductions in borrowings and bonds pursued through the previous fiscal year, non-current liabilities increased by ¥118.236 million and long-term borrowings increased by ¥118.033 million. Improvement and stabilization of the financial position regressed in the quarter. - FY2020-Q1WorsenedAnnual report
「Non-current liabilities increased by ¥179.344 million from the end of the previous fiscal year to ¥909.280 million. This was mainly due to a ¥182.836 million increase in long-term borrowings and an ¥18.650 million decrease in bonds, among other factors. Net assets decreased by ¥906 thousand from the end of the previous fiscal year to ¥2,482.521 million.」
In contrast to the reductions in borrowings and bonds pursued through the previous fiscal year, long-term borrowings increased by ¥182.836 million in the quarter and non-current liabilities increased by ¥179.344 million. Net assets also decreased by ¥906 thousand, indicating a temporary setback in efforts to strengthen the financial position. - FY2019AdvancedAnnual report
「During the fiscal year, the company focused on reducing borrowings and bonds to further strengthen its financial position. These reductions were funded by cash flow generated from operating activities.」
To strengthen its financial position, the company reduced long-term borrowings by ¥516.209 million and bonds by ¥47.050 million. Although progress was made in reducing borrowings and bonds, net assets decreased by ¥113.713 million, and cash and cash equivalents also declined. - FY2019-Q3AdvancedAnnual report
「Non-current liabilities decreased by ¥444.123 million from the end of the previous fiscal year to ¥855.556 million. This was mainly due to a ¥403.377 million decrease in long-term borrowings and a ¥47.050 million decrease in bonds, among other factors. Net assets decreased by ¥174.593 million from the end of the previous fiscal year to ¥2,422.548 million. This was mainly due to a ¥62.155 million decrease in retained earnings due to dividends and an ¥86.813 million decrease in the valuation difference on available-for-sale securities, among other factors.」
Non-current liabilities were reduced by ¥444.123 million through decreases of ¥403.377 million in long-term borrowings and ¥47.050 million in bonds, indicating specific progress toward strengthening the financial position. Meanwhile, net assets decreased by ¥174.593 million, so the disclosure does not indicate an across-the-board improvement in the overall financial position. - FY2019-Q2AdvancedAnnual report
「Non-current liabilities decreased by ¥304.096 million from the end of the previous fiscal year to ¥995.583 million. This was mainly due to a ¥283.040 million decrease in long-term borrowings and a ¥29.300 million decrease in bonds, among other factors.」
The reductions in long-term borrowings and bonds were quantified, indicating continued progress toward strengthening the financial position. Meanwhile, net assets decreased by ¥5.290 million due to the effects of dividends and quarterly net profit, so the disclosure does not indicate an across-the-board improvement in the overall financial position. - FY2019-Q1AdvancedAnnual report
「Non-current liabilities decreased by ¥158.913 million from the end of the previous fiscal year to ¥1,140.766 million. This was mainly due to a ¥144.817 million decrease in long-term borrowings and a ¥17.750 million decrease in bonds, among other factors. Net assets decreased by ¥75.639 million from the end of the previous fiscal year to ¥2,521.501 million. This was mainly due to a ¥53.144 million decrease in the valuation difference on available-for-sale securities resulting from a decline in the market value of some holdings and a ¥22.457 million decrease in retained earnings due to dividends, among other factors.」
The reductions in long-term borrowings and bonds were quantified, confirming progress toward strengthening the financial position. Meanwhile, net assets decreased by ¥75.639 million due to declines in the market value of holdings and dividends, so the disclosure does not indicate an across-the-board improvement in the overall financial position. - FY2018AdvancedAnnual report
「Net assets at the end of the fiscal year increased by ¥67.559 million from the end of the previous fiscal year to ¥2,597.141 million. This was mainly due to an ¥80.545 million increase in retained earnings brought forward and an ¥18.770 million decrease in the valuation difference on available-for-sale securities, among other factors. During the fiscal year, the company focused on reducing borrowings and bonds to further strengthen its financial position. These reductions were funded by cash flow generated from operating activities. The company plans to continue pursuing the same policy in the next fiscal year.」
In addition to the ¥67.559 million increase in net assets, the company specifically indicated that it focused on reducing borrowings and bonds and plans to continue this policy next fiscal year. - FY2018-Q3AdvancedAnnual report
「Net assets at the end of the third quarter accounting period increased by ¥155.585 million from the end of the previous fiscal year to ¥2,685.167 million. This was mainly due to a ¥71.172 million increase in retained earnings brought forward and a ¥78.469 million increase in the valuation difference on available-for-sale securities, among other factors.」
Net assets increased by ¥155.585 million from the end of the previous fiscal year to ¥2,685.167 million, with increases in retained earnings brought forward and the valuation difference on available-for-sale securities also indicated. Quantified progress toward improving and stabilizing the financial position continued. - FY2018-Q2AdvancedAnnual report
「Net assets at the end of the second quarter accounting period increased by ¥66.072 million from the end of the previous fiscal year to ¥2,595.654 million. This was mainly due to a ¥40.891 million increase in the valuation difference on available-for-sale securities and a ¥25.277 million increase in retained earnings, among other factors.」
Net assets increased by ¥66.072 million from the end of the previous fiscal year to ¥2,595.654 million, reflecting increases in the valuation difference on available-for-sale securities and retained earnings. Quantified progress toward improving and stabilizing the financial position continued. - FY2018-Q1AdvancedAnnual report
「Net assets at the end of the first quarter accounting period increased by ¥46.148 million from the end of the previous fiscal year to ¥2,575.731 million. This was mainly due to a ¥52.291 million increase in the valuation difference on available-for-sale securities and a ¥6.078 million decrease in retained earnings, among other factors.」
Net assets increased by ¥46.148 million from the end of the previous fiscal year. The increase in the valuation difference on available-for-sale securities was a contributing factor, while retained earnings decreased due to dividends and other factors. - FY2017AdvancedAnnual report
「Net assets at the end of the fiscal year increased by ¥344.774 million from the end of the previous fiscal year to ¥2,529.532 million. This was mainly due to a ¥965.313 million increase in retained earnings brought forward, a ¥433.446 million decrease in other capital surplus, a ¥261.830 million decrease in the capital reserve and an ¥80.729 million increase in the valuation difference on available-for-sale securities, among other factors.」
Net assets increased by ¥344.774 million from the end of the previous fiscal year to ¥2,529.532 million. The figures indicate progress toward improving the financial position, accompanied by the elimination of the deficit and an increase in retained earnings. - FY2017-Q3AdvancedAnnual report
「Net assets at the end of the third quarter accounting period increased by ¥348.505 million from the end of the previous fiscal year to ¥2,533.312 million. This was mainly due to a ¥228.078 million increase in retained earnings brought forward attributable to quarterly net profit and a ¥120.552 million increase in the valuation difference on available-for-sale securities, among other factors.」
Net assets increased by ¥348.505 million from the end of the previous fiscal year to ¥2,533.312 million, with increases in retained earnings brought forward and quarterly net profit also evident. Progress toward improving and stabilizing the financial position continued from the previous quarter. - FY2017-Q2AdvancedAnnual report
「Net assets at the end of the second quarter accounting period increased by ¥142.397 million from the end of the previous fiscal year to ¥2,327.204 million. This was mainly due to a ¥127.823 million increase in retained earnings brought forward attributable to quarterly net profit and a ¥14.660 million increase in the valuation difference on available-for-sale securities, among other factors.」
Net assets increased by ¥142.397 million from the end of the previous fiscal year to ¥2,327.204 million. The increase in retained earnings brought forward attributable to quarterly net profit also indicates quantified progress toward improving and stabilizing the financial position. - FY2017-Q1AdvancedAnnual report
「At the annual general meeting of shareholders held on 24 June 2016, the company resolved, pursuant to Article 448, Paragraph 1 of the Companies Act, to reduce the amount of the capital reserve and transfer the same amount to other capital surplus, and, pursuant to Article 452 of the Companies Act, to dispose of the entire amount of other capital surplus after the transfer to cover the deficit in retained earnings brought forward.」
The annual general meeting of shareholders resolved and implemented the use of capital reserves and other funds to cover the deficit in retained earnings brought forward, advancing specific measures to improve the financial position. - FY2016First statedAnnual report
「Going forward, we will continue to pursue further improvement in our financial position through thorough management efficiency and stabilization.」
The company has set a goal of improving its financial position through greater management efficiency and stability.