Recognition of Gain on Sale of Investment Securities
First written in FY2020. 4 of 8 entries say "Reframed", first in FY2023-Q2. Latest entry: FY2024.
- FY2024ReframedAnnual report
「Net income decreased 11.5% year on year to ¥718 million, mainly due to a decrease in ordinary income and a decrease in gains on sales of investment securities included in extraordinary income.」
The ¥76 million in gains on sales of investment securities recognised in the previous fiscal year was absent in the current fiscal year and is cited, together with the decrease in ordinary income, as a factor behind the decline in net income. - FY2024-Q2ReframedAnnual report
「In the same quarter of the previous year, the company recognised ¥37 million in gains on sales of investment securities as extraordinary income.」
No gains on sales of investment securities were recognised during the six-month period ended [the current second quarter], while the ¥37 million recognised in the same period of the previous year is cited as a factor in the comparison of quarterly net income. - FY2023RestatedAnnual report
「Net income increased 26.7% year on year to ¥812 million, mainly due to the recognition of ¥76 million in gains on sales of investment securities as extraordinary income.」
The full-year disclosure also states that ¥76 million in gains on sales of investment securities was recognised as extraordinary income and contributed to the increase in net income. - FY2023-Q3ReframedAnnual report
「Gains on sales of investment securities 2,083 76,660」
Gains on sales of investment securities increased from ¥2,083 thousand in the same period of the previous year to ¥76,660 thousand and were recognised as extraordinary income. - FY2023-Q2ReframedAnnual report
「Extraordinary income Gains on sales of investment securities 2,083 37,776」
Gains on sales of investment securities increased from ¥2,083 thousand in the same period of the previous year to ¥37,776 thousand and were recognised as extraordinary income. - FY2022-Q3RestatedAnnual report
「Extraordinary income Gains on sales of investment securities 2,083」
Gains on sales of investment securities of ¥2,083 thousand were recognised as extraordinary income during the nine-month period ended [the current third quarter]. - FY2022-Q2RestatedAnnual report
「Extraordinary income Gains on sales of investment securities 2,083」
Gains on sales of investment securities of ¥2,083 thousand were recognised as extraordinary income during the six-month period ended [the current second quarter]. - FY2020First statedAnnual report
「Due to the recognition of gains on sales of investment securities arising in the fourth quarter as extraordinary income」
The company states that gains on sales of investment securities were recognised as extraordinary income during the fiscal year and contributed to an increase in net income attributable to owners of the parent.