Impact of a decrease in the foreign currency translation adjustment on net assets and comprehensive income
First written in FY2019-Q2. 13 of 22 entries say "Mitigated", first in FY2020. Latest entry: FY2026-H1.
The whole theme swung hardest in 2025: 11 of 36 companies on the "Worse" side.
2 other companies' latest entry also says "Worsened".
- FY2026-H1WorsenedAnnual report
「Foreign currency translation adjustment 837 △ 580」
The foreign currency translation adjustment shifted from an increase of ¥837 million in the interim period of the previous year to a decrease of ¥580 million in the current interim period, reversing its positive contribution to net assets as a component of other comprehensive income. - FY2025MitigatedAnnual report
「Total net assets were ¥65,481 million, an increase of ¥1,457 million (2.3%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥1,736 million (2.9%), mainly due to the recognition of net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥152 million (4.9%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income, including the foreign currency translation adjustment, increased by ¥152 million, becoming a factor behind the increase in net assets for the second consecutive fiscal year. - FY2025-H1MitigatedAnnual report
「Total net assets were ¥62,068 million, a decrease of ¥1,954 million (3.1%) from the end of the previous consolidated fiscal year. The main factors were a decrease in shareholders’ equity of ¥2,261 million (3.7%), due to the additional acquisition of shares in Saunders & Associates, LLC and the acquisition of treasury shares, despite an increase in accumulated other comprehensive income of ¥758 million (24.3%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income, including the foreign currency translation adjustment, increased by ¥758 million, becoming a factor behind the increase in net assets for the second consecutive quarter. Meanwhile, the additional acquisition and acquisition of treasury shares weighed on net assets. - FY2024-Q3MitigatedAnnual report
「Total net assets were ¥68,358 million, an increase of ¥11,756 million (20.8%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥8,061 million (14.8%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥1,487 million (108.5%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income increased by ¥1,487 million, mainly due to an increase in the foreign currency translation adjustment, becoming a factor behind the increase in net assets for the second consecutive quarter. - FY2024-Q2MitigatedAnnual report
「Total net assets were ¥63,275 million, an increase of ¥6,672 million (11.8%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥5,801 million (10.7%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥1,577 million (115.1%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income increased by ¥1,577 million, mainly due to an increase in the foreign currency translation adjustment. The foreign currency translation adjustment, which had again been a factor behind the decrease in net assets in the previous quarter, became a factor behind the increase in net assets during the cumulative second quarter. - FY2024-Q1WorsenedAnnual report
「Total net assets were ¥57,012 million, an increase of ¥410 million (0.7%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥1,859 million (3.4%), mainly due to the recognition of quarterly net income attributable to owners of the parent, despite a decrease in accumulated other comprehensive income of ¥754 million (55.1%), mainly due to a decrease in the foreign currency translation adjustment.」
Although net assets increased due to the increase in shareholders’ equity, the decrease in accumulated other comprehensive income of ¥754 million, mainly due to a decrease in the foreign currency translation adjustment, again became a factor behind the decrease in net assets. - FY2023-Q3MitigatedAnnual report
「Total net assets were ¥51,463 million, an increase of ¥15,926 million (44.8%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥14,163 million (40.2%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥1,757 million (889.0%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income, including the foreign currency translation adjustment, increased by ¥1,757 million, continuing to make a positive contribution as a factor behind the increase in net assets. - FY2023-Q2MitigatedAnnual report
「Total net assets were ¥43,073 million, an increase of ¥7,536 million (21.2%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥6,024 million (17.1%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥1,510 million (764.2%), mainly due to an increase in the foreign currency translation adjustment.」
The increase in accumulated other comprehensive income, mainly due to an increase in the foreign currency translation adjustment, amounted to ¥1,510 million, continuing to make a positive contribution as a factor behind the increase in net assets. - FY2023-Q1MitigatedAnnual report
「Total net assets were ¥38,531 million, an increase of ¥2,993 million (8.4%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥1,210 million (3.4%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥1,320 million (667.9%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income, including the foreign currency translation adjustment, increased by ¥1,320 million, shifting from the declining trend through the previous fiscal year to becoming a factor behind the increase in net assets. - FY2022MitigatedAnnual report
「Total net assets were ¥35,537 million, an increase of ¥5,250 million (17.3%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥4,759 million (15.6%), mainly due to the recognition of net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥466 million (－%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income, including the foreign currency translation adjustment, shifted from a decrease in the previous fiscal year to an increase of ¥466 million, and net assets also increased by 17.3%. - FY2022-Q3MitigatedAnnual report
「Total net assets were ¥32,916 million, an increase of ¥2,628 million (8.7%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥2,453 million (8.1%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥155 million (－%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income increased by ¥155 million, mainly due to an increase in the foreign currency translation adjustment, and net assets increased by 8.7% from the end of the previous fiscal year. - FY2022-Q2MitigatedAnnual report
「Total net assets were ¥31,989 million, an increase of ¥1,702 million (5.6%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥1,205 million (4.0%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥482 million (－%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income, including the foreign currency translation adjustment, increased by ¥482 million, reversing the negative impact on net assets that had continued from the end of the previous fiscal year. - FY2022-Q1MitigatedAnnual report
「Total net assets were ¥31,001 million, an increase of ¥714 million (2.4%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥199 million (0.7%), mainly due to the recognition of quarterly net income attributable to owners of the parent, and an increase in accumulated other comprehensive income of ¥511 million (－%), mainly due to an increase in the foreign currency translation adjustment.」
Accumulated other comprehensive income increased by ¥511 million, mainly due to an increase in the foreign currency translation adjustment, and net assets increased by 2.4% from the end of the previous fiscal year. - FY2021-Q3WorsenedAnnual report
「Other comprehensive income Valuation difference on available-for-sale securities 181 Deferred gains or losses on hedges 77 Foreign currency translation adjustment △252 Total other comprehensive income 6」
The foreign currency translation adjustment decreased by ¥252 million, becoming a factor behind the decrease in net assets from the end of the previous fiscal year. Overall, other comprehensive income increased by ¥6 million due to increases in valuation difference on available-for-sale securities and other items. - FY2021-Q2MitigatedAnnual report
「Total net assets were ¥33,884 million, an increase of ¥882 million (2.7%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥847 million (2.5%), mainly due to the recognition of quarterly net income attributable to owners of the parent, despite a decrease in accumulated other comprehensive income of ¥32 million (－%), mainly due to a decrease in the foreign currency translation adjustment.」
The decrease in accumulated other comprehensive income, mainly due to a decrease in the foreign currency translation adjustment, was limited to ¥32 million, and net assets increased by ¥882 million from the end of the previous fiscal year due to the increase in shareholders’ equity. - FY2021-Q1WorsenedAnnual report
「Total net assets were ¥32,164 million, a decrease of ¥837 million (2.5%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥762 million (2.2%), mainly due to the recognition of net income attributable to owners of the parent, offset by a decrease in accumulated other comprehensive income of ¥1,664 million (－%), mainly due to a decrease in the foreign currency translation adjustment.」
The decrease in accumulated other comprehensive income, mainly due to a decrease in the foreign currency translation adjustment, amounted to ¥1,664 million, and the factor behind the decrease in net assets expanded from the end of the previous fiscal year. - FY2020MitigatedAnnual report
「Total net assets were ¥33,001 million, an increase of ¥39 million (0.1%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥1,636 million (5.0%), mainly due to the recognition of net income attributable to owners of the parent, despite a decrease in accumulated other comprehensive income of ¥1,596 million (－%), mainly due to a decrease in the foreign currency translation adjustment.」
The foreign currency translation adjustment continued to decrease, but the amount of the decrease fell from ¥2,244 million in the previous year to ¥1,596 million, and net assets increased slightly due to the increase in shareholders’ equity. - FY2020-Q3WorsenedAnnual report
「Total net assets were ¥32,230 million, a decrease of ¥730 million (2.2%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥595 million (1.8%), mainly due to the recognition of net income attributable to owners of the parent, offset by a decrease in accumulated other comprehensive income of ¥1,326 million (－%), mainly due to a decrease in the foreign currency translation adjustment.」
The decrease in accumulated other comprehensive income, mainly due to a decrease in the foreign currency translation adjustment, amounted to ¥1,326 million, and the factor behind the decrease in net assets expanded from the previous quarter. - FY2020-Q2RestatedAnnual report
「Total net assets were ¥32,501 million, a decrease of ¥460 million (1.4%) from the end of the previous consolidated fiscal year. The main factors were an increase in shareholders’ equity of ¥303 million (0.9%), mainly due to the recognition of net income attributable to owners of the parent, offset by a decrease in accumulated other comprehensive income of ¥764 million (171.6%), mainly due to a decrease in the foreign currency translation adjustment.」
The decrease in accumulated other comprehensive income, mainly due to a decrease in the foreign currency translation adjustment, continues to be a factor behind the decrease in net assets. - FY2019WorsenedAnnual report
「The main factors were a ¥1,631 million increase in shareholders’ equity, or 5.3%, due mainly to the recognition of profit attributable to owners of the parent, which was more than offset by a ¥2,244 million decrease in accumulated other comprehensive income, or 83.4%, due mainly to a decrease in the foreign currency translation adjustment.」
The decrease in accumulated other comprehensive income, mainly due to a decrease in the foreign currency translation adjustment, amounted to ¥2,244 million, or 83.4%, for the full year, and was a factor behind the decrease in net assets. - FY2019-Q3WorsenedAnnual report
「The main factors were a ¥2,173 million increase in shareholders’ equity, or 7.0%, due mainly to the recognition of quarterly profit attributable to owners of the parent, which was more than offset by a ¥1,377 million decrease in accumulated other comprehensive income, or 51.2%, due mainly to a decrease in the foreign currency translation adjustment.」
Accumulated other comprehensive income decreased by ¥1,377 million, or 51.2%, due mainly to a decrease in the foreign currency translation adjustment, with the decline expanding from ¥1,223 million as of the second quarter. - FY2019-Q2First statedAnnual report
「The main factors were an ¥829 million increase in shareholders’ equity, or 2.7%, due mainly to the recognition of quarterly profit attributable to owners of the parent, which was more than offset by a ¥1,223 million decrease in accumulated other comprehensive income, or 45.5%, due mainly to a decrease in the foreign currency translation adjustment.」
Accumulated other comprehensive income decreased by ¥1,223 million due mainly to a decrease in the foreign currency translation adjustment, contributing to a decrease in net assets.