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Subaru (9778) · FactIncrease in net assets due to profit, dividends and valuation differences

Decrease in Net Assets Due to Dividend Payments and Quarterly Net Loss

First written in FY2017-Q3. . Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2017-Q3 – FY20262017: 420172018: 420182019: 420192020: 220202021: 320212022: 420222023: 420232024: 420242025: 220252026: 12026
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Changes in Net Assets and Retained EarningsA theme 2 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026Increase in net assets due to profit, dividends and valuation differencesAnnual report

    「The main factors were the recognition of ¥40 million in net income for the period and an ¥82 million increase in the valuation difference on other securities, which outweighed a ¥75 million decrease in retained earnings due to dividend payments.」

    Net assets increased by ¥50 million, as the increases from ¥40 million in net income for the period and ¥82 million in the valuation difference on other securities outweighed the ¥75 million decrease due to dividends.
  2. FY2026-H1Net asset decline due to interim net loss, dividends and valuation differenceAnnual report

    「The main factors were a ¥21 million increase in the valuation difference on other securities, offset by the recognition of a ¥36 million interim net loss and a ¥75 million decrease in retained earnings due to dividend payments, among others.」

    The ¥21 million increase in the valuation difference on other securities was outweighed by the decreases due to the ¥36 million interim net loss and ¥75 million in dividends, resulting in an ¥89 million decline in net assets.
  3. FY2025Net asset decline as dividends and valuation difference decrease exceeded net incomeAnnual report

    「The main factors were the recognition of ¥57 million in net income for the period, offset by a ¥75 million decrease in retained earnings due to dividend payments and a ¥52 million decrease in the valuation difference on other securities.」

    Net assets decreased by ¥68 million, as the decreases due to dividends and the valuation difference on other securities outweighed the increase from net income for the period.
  4. FY2025-H1Net asset decline due to interim net loss, dividends and valuation differenceAnnual report

    「The main factors were the recognition of a ¥33 million interim net loss, a ¥75 million decrease in retained earnings due to dividend payments, and a ¥47 million decrease in the valuation difference on other securities, among others.」

    Net assets decreased by ¥156 million, with the ¥33 million interim net loss, ¥75 million in dividends and ¥47 million decrease in the valuation difference on other securities identified as the causes.
  5. FY2025-Q1Update to net asset decline due to quarterly net loss and dividendsAnnual report

    「The main factors were the recognition of a ¥65 million quarterly net loss and a ¥75 million decrease in retained earnings due to dividend payments, among others.」

    Net assets decreased by ¥150 million from the end of the previous fiscal year to ¥3,488 million. The ¥65 million quarterly net loss and ¥75 million in dividends were cited as the main factors reducing net assets.
  6. FY2024Net asset increase due to dividends, profit and valuation differenceAnnual report

    「The main factors were a ¥75 million decrease in retained earnings due to dividend payments, offset by the recognition of ¥36 million in net income for the period and a ¥75 million increase in the valuation difference on other securities.」

    Net assets increased by ¥35 million. The increase in net income for the period and the valuation difference on other securities outweighed the decrease due to dividends.
  7. FY2024-Q3Update to net asset decline due to quarterly net loss, dividends and valuation differenceAnnual report

    「The main factors were a ¥38 million increase in the valuation difference on other securities, offset by the recognition of a ¥64 million quarterly net loss and a ¥75 million decrease in retained earnings due to dividend payments, among others.」

    Net assets decreased by ¥102 million from the end of the previous fiscal year to ¥3,501 million. The ¥38 million increase in the valuation difference on other securities was outweighed by the decreases due to the ¥64 million quarterly net loss and ¥75 million in dividends.
  8. FY2024-Q2Update to net asset decline due to quarterly net loss, dividends and valuation differenceAnnual report

    「The main factors were a ¥23 million increase in the valuation difference on other securities, offset by the recognition of a ¥36 million quarterly net loss and a ¥75 million decrease in retained earnings due to dividend payments, among others.」

    Net assets decreased by ¥88 million from the end of the previous fiscal year to ¥3,515 million. The ¥23 million increase in the valuation difference on other securities was outweighed by the ¥36 million quarterly net loss and the ¥75 million decrease due to dividends.
  9. FY2024-Q1Update to net asset decline due to quarterly net loss and dividendsAnnual report

    「The main factors were the recognition of a ¥76 million quarterly net loss and a ¥75 million decrease in retained earnings due to dividend payments, among others.」

    Net assets decreased by ¥151 million from the end of the previous fiscal year to ¥3,452 million, with the ¥76 million quarterly net loss and ¥75 million in dividends cited as the main factors reducing net assets.
  10. FY2023Update to net asset increase due to higher retained earningsAnnual report

    「This was mainly due to an increase in retained earnings.」

    Total net assets increased by ¥151 million from the end of the previous fiscal year to ¥3,603 million, with the increase in retained earnings described as the main factor.
  11. FY2023-Q3Update to net asset declineAnnual report

    「The main factors were the recognition of ¥65 million in quarterly net income and a ¥75 million decrease in retained earnings due to dividend payments.」

    Net assets decreased by ¥16 million from the end of the previous fiscal year. Quarterly net income of ¥65 million was identified as a factor increasing net assets, while dividends of ¥75 million were identified as a factor reducing them.
  12. FY2023-Q2Update to net asset declineAnnual report

    「The main factors were the recognition of ¥47 million in quarterly net income attributable to owners of the parent and a ¥75 million decrease in retained earnings due to dividend payments.」

    Net assets decreased by ¥36 million from the end of the previous consolidated fiscal year to ¥3,414 million. Quarterly net income of ¥47 million was identified as a factor increasing net assets, while dividends of ¥75 million were identified as a factor reducing them.
  13. FY2023-Q1Update to net asset decline due to dividends and quarterly net lossAnnual report

    「The main factors were a decrease in retained earnings due to dividend payments and the quarterly net loss attributable to owners of the parent.」

    Net assets decreased by ¥104 million from the end of the previous consolidated fiscal year to ¥3,346 million, with dividend payments and the quarterly net loss attributable to owners of the parent cited as the causes.
  14. FY2022Increase in Net Assets Due to Higher Retained EarningsAnnual report

    「This was mainly due to an increase in retained earnings.」

    Total net assets increased by ¥73 million from the end of the previous consolidated fiscal year to ¥3,451 million, with the increase in retained earnings described as the main factor.
  15. FY2022-Q3Update to net asset decline due to dividendsAnnual report

    「The main factor was a decrease in retained earnings due to dividend payments.」

    Total net assets decreased by ¥22 million from the end of the previous consolidated fiscal year to ¥3,354 million, with the decrease in retained earnings due to dividend payments cited as the main factor.
  16. FY2022-Q2Update to net asset decline due to dividendsAnnual report

    「The main factor was a decrease in retained earnings due to dividend payments.」

    Total net assets decreased by ¥27 million from the end of the previous consolidated fiscal year to ¥3,349 million, with the decrease in retained earnings due to dividend payments identified as the main factor.
  17. FY2022-Q1Net asset decline due to dividends and quarterly net lossAnnual report

    「The main factors were a decrease in retained earnings due to dividend payments and the quarterly net loss attributable to owners of the parent.」

    Total net assets decreased by ¥109 million from the end of the previous consolidated fiscal year to ¥3,267 million, with dividend payments and the quarterly net loss attributable to owners of the parent cited as the causes.
  18. FY2021Update to consolidated net assetsAnnual report

    「Total net assets at the end of the consolidated fiscal year were ¥3,377 million.」

    The company disclosed total net assets of ¥3,377 million for the first year of consolidated financial statements. This reflects a ¥62 million net loss attributable to owners of the parent, ¥75 million in dividends, and a decrease in accumulated other comprehensive income, among other factors.
  19. FY2020Decrease in net assets due to a decrease in the valuation difference on available-for-sale securitiesAnnual report

    「The main factor was a decrease in the valuation difference on other securities.」

    Full-year net assets decreased by ¥2 million from the end of the previous fiscal year, with the decrease in the valuation difference on other securities identified as the main factor instead of the previously cited dividend-driven explanation.
  20. FY2020-Q3Dividends and quarterly net income nearly offsetAnnual report

    「Total net assets at the end of the third quarter were ¥3,527 million, almost unchanged from the end of the previous fiscal year. This was because dividend payments and quarterly net income were almost equal.」

    Net assets were almost unchanged from the end of the previous fiscal year, attributed to dividend payments and quarterly net income being almost equal.
  21. FY2020-Q2Breakdown of factors behind net asset declineAnnual report

    「Total net assets at the end of the second quarter were ¥3,497 million, a decrease of ¥30 million from the end of the previous fiscal year. The main factor was a decrease in retained earnings due to dividends from surplus.」

    Net assets decreased by ¥30 million from the end of the previous fiscal year. Unlike the quarterly net loss also cited in the previous quarter, the main factor this time was a decrease in retained earnings due to dividends from surplus.
  22. FY2020-Q1Net assets reverse to a decline due to dividends and quarterly net lossAnnual report

    「Total net assets at the end of the first quarter were ¥3,438 million, a decrease of ¥89 million from the end of the previous fiscal year. The main factors were a decrease in retained earnings due to dividend payments and the quarterly net loss.」

    Net assets reversed from the increase at the end of the previous fiscal year and decreased by ¥89 million at the end of the first quarter. The decrease in retained earnings due to dividend payments and the quarterly net loss was cited as the cause.
  23. FY2019Full-year net assets reverse to an increaseAnnual report

    「Total net assets at the end of the fiscal year increased by ¥138 million from the end of the previous fiscal year to ¥3,527 million.」

    Net assets reversed from a quarterly decline and increased by ¥138 million for the full year, mainly due to an increase in retained earnings from net income for the period.
  24. FY2019-Q3Update to net asset declineAnnual report

    「The main factor was a decrease in retained earnings due to dividends from surplus.」

    Net assets decreased by ¥32 million from the end of the previous fiscal year to ¥3,356 million, exceeding the ¥29 million decline in the second quarter. The main factor continued to be described as a decrease in retained earnings due to dividends.
  25. FY2019-Q2Narrowing decline in net assetsAnnual report

    「Total net assets at the end of the second quarter were ¥3,359 million, a decrease of ¥29 million from the end of the previous fiscal year. The main factor was a decrease in retained earnings due to dividends from surplus.」

    Net assets decreased by ¥29 million from the end of the previous fiscal year, narrowing from the ¥106 million decline in the first quarter. The main factor this time was described as a decrease in retained earnings due to dividends.
  26. FY2019-Q1Net asset decline due to quarterly net loss and dividendsAnnual report

    「The main factors were a decrease in retained earnings due to dividend payments and the quarterly net loss.」

    Net assets decreased by ¥106 million from the end of the previous fiscal year to ¥3,282 million, attributed to dividend payments and a decrease in retained earnings due to the quarterly net loss.
  27. FY2018Net assets reverse to an increaseAnnual report

    「Total net assets at the end of the fiscal year were ¥3,388 million, an increase of ¥70 million from the beginning of the period. The main factor was an increase in retained earnings due to net income for the period.」

    Net assets reversed from a quarterly decline and increased by ¥70 million for the full year, mainly due to an increase in retained earnings from net income for the period.
  28. FY2018-Q3Update to the decrease in net assetsAnnual report

    「Total net assets at the end of the third quarter decreased by ¥76 million from the end of the previous fiscal year to ¥3,241 million. The main factor was a decrease in retained earnings due to the distribution of surplus.」

    Net assets decreased by ¥76 million from the end of the previous fiscal year, widening from the ¥59 million decrease in the second quarter. The distribution of surplus continued to be cited as the main factor.
  29. FY2018-Q2Narrower decrease and change in contributing factorsAnnual report

    「Total net assets at the end of the second quarter decreased by ¥59 million from the end of the previous fiscal year to ¥3,258 million. The main factor was a decrease in retained earnings due to the distribution of surplus.」

    Net assets decreased by ¥59 million from the end of the previous fiscal year, narrowing from the ¥130 million decrease in the first quarter. This time, the distribution of surplus, rather than the quarterly net loss, was identified as the main factor.
  30. FY2018-Q1Update to the decrease in net assetsAnnual report

    「Total net assets at the end of the first quarter decreased by ¥130 million from the end of the previous fiscal year to ¥3,188 million. The main factors were decreases in retained earnings due to dividend payments and the quarterly net loss.」

    The decrease in retained earnings due to dividend payments and the quarterly net loss remained the contributing factors, and net assets decreased by ¥130 million from the end of the previous fiscal year at the end of the quarter.
  31. FY2017Change in the decrease in net assets and its contributing factorsAnnual report

    「Total net assets at the end of the fiscal year decreased by ¥45 million from the beginning of the fiscal year to ¥3,318 million. The main factor was a decrease in retained earnings due to the distribution of surplus.」

    The decrease narrowed from ¥136 million in the third quarter to ¥45 million for the full year. Although net income for the year was ¥30.623 million, the decrease in retained earnings due to dividends of ¥75.308 million was explained as the main factor for the full year.
  32. FY2017-Q3First statedAnnual report

    「Total net assets at the end of the third quarter decreased by ¥136 million from the end of the previous fiscal year to ¥3,226 million. The main factors were decreases in retained earnings due to dividend payments and the quarterly net loss.」

    Total net assets decreased by ¥136 million, with decreases in retained earnings due to dividend payments and the quarterly net loss cited as the main factors.
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Decrease in Net Assets Due to Dividend Payments and Quarterly Net Loss | SUBARU CO.,LTD. (9778) | Komori