Market price fluctuation risk on investment securities
First written in FY2016. 1 of 3 entries say "Restated". Latest entry: FY2024-Q3.
Kudo moved to the "Worse" side of this theme in 2024, 5 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 55 of 136 companies on the "Worse" side.
35 other companies' latest entry also says "Materialised".
- FY2024-Q3MaterialisedAnnual report
「Impairment loss on investment securities - 676」
An impairment loss on investment securities of ¥676 thousand was recorded for the cumulative third quarter, indicating that a loss related to market price fluctuations actually occurred. - FY2017RestatedAnnual report
「Investment securities are exposed to the risk of fluctuations in market prices. They consist mainly of shares in companies with which the Company has business relationships, and the Company determines the fair value of listed shares on a quarterly basis.」
It reiterates the market price fluctuation risk associated with investment securities, mainly shares in companies with business relationships, and the quarterly determination of fair value. - FY2016First statedAnnual report
「Investment securities are exposed to the risk of fluctuations in market prices. They consist mainly of shares in companies with which the Company has business relationships, and the Company determines the fair value of listed shares on a quarterly basis.」
It holds shares in companies with which it has business relationships and recognizes the risk of fluctuations in market prices.