Some of the companies who have voluntarily paid back (repaid) the Jobkeeper payments in full have got a little boost from their disclosures, which I guess is recognition that Covid-19 didn't hurt them too much and they have sailed through without too much damage. But on the whole I haven't seen much SP movement from most of these disclosures. I think the government wanted to make these disclosures compulsory to "encourage" companies to voluntarily repay those Jobkeeper payments if it turns out they didn't need them to survive. Some companies will do the right thing. Other companies will look at it like "walking" in cricket. If the umpire doesn't hold his finger up (or instruct you to pay the money back in this case) they're not going to give up their wicket. However, from our point of view, it's hard to pick the difference, between those companies who have kept the money because they needed it, and those who have kept it because they can (like PMV). Although PMV, who posted record revenue and profits for FY21 (which for them ended on July 31st, 2021) - as shown below:
...and were almost universally viewed as a company that had taken advantage of Jobkeeper rather than needing it, have paid back $15.6m of the $87m they received, so they kept over $70m of taxpayers money and posted record profits for the period, and paid out a 46 cps final dividend (same final div as the previous year).
The PMV share price rose very slightly on Friday, when they released that Jobkeeper Payments Notification (above), but nothing that appeared to be attributable to that notification, more just everyday market movement. On the whole these notices don't seem to matter much at all to the market.