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Kycom Holdings (9685) · FactBoth gains and losses on the sale of investment securities were recorded.

Recognition of Gain on Sale of Investment Securities

First written in FY2017-Q3. 5 of 23 entries say "Restated". Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2017-Q3 – FY20262017: 420172018: 320182019: 320192020: 220202021: 220212022: 320222023: 220232024: 220242025: 120252026: 12026
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Recognition of Gains and Losses on Sales of Investment SecuritiesA theme 26 companies write about · 4 as a headwind · 10 as a tailwind

The whole theme swung hardest in 2022: 2 of 14 companies on the "Worse" side.

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

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Showing 14 of the 26 companies compared. The sentences above are computed from all 26.
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  1. FY2026Both gains and losses on the sale of investment securities were recorded.Annual report

    「Gain on sale of investment securities - 36,874 Loss on sale of investment securities - 17,667」

    In the consolidated fiscal year under review, both a gain of ¥36.874 million on the sale of investment securities and a loss of ¥17.667 million on the sale of investment securities were recorded.
  2. FY2026-H1Loss on sale of investment securities recorded.Annual report

    「Loss on sale of investment securities - 98」

    A loss of ¥98 thousand on the sale of investment securities was recorded as an extraordinary loss in the interim consolidated accounting period under review.
  3. FY2025-H1DroppedAnnual report

    「Extraordinary income Gain on sale of property, plant and equipment - Gain on sale of shares of affiliates - Insurance proceeds received 41,447」

    Extraordinary income for the interim consolidated accounting period under review included no gain on the sale of investment securities, while insurance proceeds received were recorded. Proceeds from the sale of investment securities were disclosed separately as a cash flow transaction.
  4. FY2024-Q3Gain on sale of investment securities increased year on year.Annual report

    「Gain on sale of investment securities 1,893 2,275」

    The gain on sale of investment securities increased from ¥1.893 million in the same quarter of the previous year to ¥2.275 million.
  5. FY2024-Q1DroppedAnnual report

    「Gain on sale of investment securities 1,052 - Gain on sale of shares of affiliates - 23,635」

    The gain of ¥1.052 million on the sale of investment securities recorded in the same quarter of the previous year was not recorded in the first quarter under review. Instead, a gain of ¥23.635 million was recorded on the sale of shares of affiliates.
  6. FY2023-Q3Gain on sale of investment securities declined sharply year on year.Annual report

    「Gain on sale of investment securities 33,951 1,893」

    The gain on sale of investment securities decreased from ¥33.951 million in the same quarter of the previous year to ¥1.893 million, but was also recorded in the nine-month period under review.
  7. FY2023-Q2RestatedAnnual report

    「Gain on sale of investment securities - 1,052」

    A gain of ¥1.052 million on the sale of investment securities was recorded in the six-month period under review, continuing the recording of gains on sales in the current period.
  8. FY2023-Q1RestatedAnnual report

    「Gain on sale of investment securities - 1,052」

    A gain of ¥1.052 million on the sale of investment securities was recorded in the first quarter under review, while no loss on sale was reported.
  9. FY2022-Q3The gain on sale of investment securities was recorded again, while no loss on sale was recorded.Annual report

    「Gain on sale of investment securities 5,721 33,951 Loss on sale of investment securities 1,156 -」

    The gain on sale of investment securities increased from ¥5.721 million in the same quarter of the previous year to ¥33.951 million, while the loss on sale recorded in the same quarter of the previous year was not recorded in the current period.
  10. FY2022-Q1DroppedAnnual report

    「Gain on sale of investment securities 5,721 - Loss on sale of investment securities 1,156 -」

    The gain of ¥5.721 million on sales of investment securities and the loss of ¥1.156 million on sales of investment securities recorded in the same quarter of the previous year were not recorded in the first quarter under review.
  11. FY2021-Q3RestatedAnnual report

    「Gain on sale of investment securities — 5,721 Loss on sale of investment securities — 1,156」

    For the nine-month period ended 31 December, both a gain of ¥5,721 thousand and a loss of ¥1,156 thousand on the sale of investment securities were recorded.
  12. FY2021-Q1Both a gain and a loss on the sale of investment securities were recorded.Annual report

    「Gain on sale of investment securities — 5,721 Loss on sale of investment securities — 1,156」

    In the first quarter, a gain of ¥5,721 thousand and a loss of ¥1,156 thousand on the sale of investment securities were recorded.
  13. FY2020Both gains and losses on the sale of investment securities were recorded for the full year.Annual report

    「Gain on sale of investment securities 13,768 8,371 Loss on sale of investment securities 2,823 2,596」

    For the consolidated fiscal year, a gain of ¥8,371 thousand and a loss of ¥2,596 thousand on the sale of investment securities were recorded.
  14. FY2020-Q2Proceeds from the sale of investment securities were recorded.Annual report

    「The main increases consisted of ¥268 million in proceeds from the sale of investment securities. The main decreases consisted of ¥233 million in expenditures for the acquisition of investment securities and ¥98 million in expenditures for the acquisition of property, plant and equipment.」

    In investing cash flows, proceeds of ¥268 million from the sale of investment securities and expenditures of ¥233 million for their acquisition were recorded. The current extraordinary gains included settlement proceeds received rather than a gain on the sale of investment securities.
  15. FY2020-Q1DroppedAnnual report

    「Extraordinary gains Settlement proceeds received — 10,937 Total extraordinary gains — 10,937」

    The gain on the sale of investment securities reported through the previous period was not included in extraordinary gains for the current quarter, while settlement proceeds received were recorded as an extraordinary gain.
  16. FY2019-Q3The gain on the sale of investment securities was recorded again, and the loss on sale also increased.Annual report

    「Gain on sale of investment securities 816 13,768 Loss on sale of investment securities 654 2,823」

    The gain on the sale of investment securities increased from ¥816 thousand in the same period of the previous year to ¥13,768 thousand, and a loss on the sale of investment securities of ¥2,823 thousand was also recorded.
  17. FY2019-Q1DroppedAnnual report

    「Gain on sale of investment securities 44 —」

    No gain on the sale of investment securities was recorded in the first quarter, and the ¥44 thousand gain recorded in the same period of the previous year was not reported in the current period.
  18. FY2018Full-year results confirmed a smaller gain on sale and the presentation of a loss on sale.Annual report

    「Gain on sale of investment securities 816 Loss on sale of investment securities 654」

    For the full year, a gain of ¥816 thousand and a loss of ¥654 thousand on the sale of investment securities were recorded.
  19. FY2018-Q3RestatedAnnual report

    「Gain on sale of investment securities 15,382 816 Loss on sale of investment securities — 654」

    In addition to a gain of ¥816 thousand on the sale of investment securities, a loss of ¥654 thousand was recorded, with both gains and losses on sale continuing to be presented.
  20. FY2018-Q2A loss on sale was also incurred in addition to the gain on sale being recorded.Annual report

    「Gain on sale of investment securities 3,906 816」

    The gain on the sale of investment securities was ¥816 thousand, down from ¥3,906 thousand in the same period of the previous year. A loss on the sale of investment securities of ¥654 thousand was also recorded in the current period.
  21. FY2018-Q1Small gain recorded on sale of investment securitiesAnnual report

    「Extraordinary gains Gain on sale of investment securities 3,906 44」

    The gain on the sale of investment securities was ¥44 thousand in the first quarter, down from ¥3,906 thousand in the same period of the previous year.
  22. FY2017RestatedAnnual report

    「After taking into account the recognition of extraordinary gains and losses, including a ¥15 million gain on the sale of investment securities and an impairment loss of ¥49 million, and tax expenses,」

    The recognition of a ¥15 million gain on the sale of investment securities was also reported in the full-year results.
  23. FY2017-Q3First statedAnnual report

    「After taking into account the recognition of extraordinary gains and losses, including a ¥15 million gain on the sale of investment securities, and tax expenses,」

    A ¥15 million gain on the sale of investment securities was recorded as an extraordinary gain for the nine-month period ended 31 December.
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Recognition of Gain on Sale of Investment Securities | KYCOM HOLDINGS CO.,LTD. (9685) | Komori