Komori
Daiho (1822) · RiskWorsenedLatest Earnings (2026-08-07): "Materialised"

Risk of Impairment and Fair-Value Fluctuations in Real Estate and Securities

First written in FY2016. 10 of 16 entries say "Materialised", first in FY2018. Latest entry: 2026-08-07.

16entries
11years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2016 – FY2017MaterialisedFY2023-Q1 – 2026-08-072016: 120162017: 120172018: 120182019: 120192020: 320202021: 220212022: 120222023: 020232024: 320242025: 120252026: 22026
Same theme, other companies
Risk of Changes in Fair Value and Impairment of Securities, Real Estate and Other AssetsA theme 75 companies write about · 75 as a headwind · 0 as a tailwind

Daiho moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.

The whole theme swung hardest in 2019: 24 of 52 companies on the "Worse" side.

27 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 75 companies compared. The sentences above are computed from all 75.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-07MaterialisedEarnings

    「With respect to the investment securities (unlisted shares) held for business synergies, the Company recognized an ¥289 million loss on valuation of shares through impairment, relating to shares whose intrinsic value had declined materially due to the investee’s performance and was not expected to recover.」

    The Company incurred a loss on valuation of unlisted investment securities due to a material decline in their intrinsic value.
  2. FY2026WorsenedAnnual report

    「Loss on valuation of investment securities - 425」

    A loss on valuation of investment securities of ¥425 million was recognized, resulting in securities impairment that had not occurred in the previous consolidated fiscal year. Impairment losses on idle assets and other assets also increased from ¥126 million in the previous fiscal year to ¥464 million in the current fiscal year.
  3. FY2026-H1WorsenedAnnual report

    「Loss on valuation of investment securities - 425」

    A loss on valuation of investment securities of ¥425 million was recognized, resulting in a loss on securities valuation that had not occurred in the same period of the previous year.
  4. FY2025-H1MaterialisedAnnual report

    「Loss on sale of investment securities - 3 Impairment loss 0 126」

    A loss on sale of investment securities of ¥3 million and an impairment loss of ¥126 million were recognized in the current interim consolidated accounting period, meaning that losses related to fluctuations in and impairment of the value of held assets actually occurred.
  5. FY2024MaterialisedAnnual report

    「Impairment loss ¥36 million」

    An impairment loss of ¥36 million was recognized on assets, including land in Higashihiroshima, Hiroshima Prefecture, due to declines in land prices and other factors affecting idle assets. Risks related to fluctuations in the value of assets such as real estate and securities continue to materialize.
  6. FY2024-Q3MaterialisedAnnual report

    「Loss on valuation of investment securities 1 2」

    A loss on valuation of investment securities of ¥2 million was recognized in the third quarter of the current consolidated cumulative period, meaning that the securities fair value fluctuation and impairment risk materialized as an actual loss.
  7. FY2023-Q1MaterialisedAnnual report

    「Loss on valuation of investment securities 1」

    A loss on valuation of investment securities of ¥1 million was recognized in the first quarter of the current consolidated cumulative period, resulting in a loss related to fluctuations in securities values.
  8. FY2021RestatedAnnual report

    「During the consolidated fiscal year, an impairment loss of ¥12 million was recognized on shares classified as other securities. Consolidated fiscal year (from 1 April 2020 to 31 March 2021) None applicable.」

    The risk of fair value fluctuations and impairment of real estate and securities continues to be disclosed. Although no impairment loss on securities was recognized in the current fiscal year, a loss on sale of investment securities of ¥48 million was recognized.
  9. FY2021-Q3MaterialisedAnnual report

    「Loss on sale of investment securities 48 Loss on valuation of investment securities 53」

    A loss on sale of investment securities of ¥48 million and a loss on valuation of investment securities of ¥53 million were recognized in the third quarter of the current consolidated cumulative period, meaning that losses related to fluctuations in securities values actually occurred.
  10. FY2021-Q2MaterialisedAnnual report

    「Loss on sale of investment securities 48」

    A loss on sale of investment securities of ¥48 million was recognized in the second quarter of the current consolidated cumulative period, meaning that a loss related to fluctuations in securities values actually occurred.
  11. FY2021-Q1MaterialisedAnnual report

    「Loss on valuation of investment securities 24」

    A loss on valuation of investment securities of ¥24 million was recognized in the first quarter of the current consolidated cumulative period, meaning that the fair value fluctuation and impairment risk relating to securities materialized as an actual loss.
  12. FY2020MaterialisedAnnual report

    「During the consolidated fiscal year, an impairment loss of ¥12 million was recognized on shares classified as other securities.」

    Regarding fair value fluctuation and impairment risks relating to real estate and securities, an actual impairment loss of ¥12 million was recognized on shares classified as other securities.
  13. FY2019RestatedAnnual report

    「The Group owns real estate for business and rental purposes, as well as securities and other assets. If fluctuations in fair value or other factors make impairment necessary, this could affect the Group's operating results and financial condition.」

    The risk of impacts from fair value fluctuations and impairment of real estate and securities continues to be disclosed. No impairment loss was recognized on other securities during the current period.
  14. FY2018MaterialisedAnnual report

    「During the consolidated fiscal year, an impairment loss of ¥54 million was recognized on shares classified as other securities.」

    Regarding fair value fluctuation and impairment risks relating to real estate and securities, an actual impairment loss of ¥54 million was recognized on investment securities during the current period.
  15. FY2017RestatedAnnual report

    「The Group owns real estate for business and rental purposes, as well as securities and other assets. If fluctuations in fair value or other factors make impairment necessary, this could affect the Group's operating results and financial condition.」

    The risk that fair value fluctuations and impairment of real estate and securities will affect operating results and financial condition continues to be disclosed. There was no material impairment loss in the current period either.
  16. FY2016First statedAnnual report

    「The Group owns real estate for business and rental purposes, as well as securities and other assets. If fluctuations in fair value or other factors make impairment necessary, this could affect the Group's operating results and financial condition.」

    Although it is stated that there was no material impairment loss in the current fiscal year, an impairment loss of ¥776 million on idle assets was recognized in the previous fiscal year.
Moved together

"Risk of Losses Arising from the Outcome of Disputes and Litigation" moved the same way as this thread, in the same document, in 8 of its 16 moves.

864433★123456
  1. ★This thread
  2. 1Risk of Losses Arising from the Outcome of Disputes and Litigation8×
  3. 2Economic Trends in the United States, China and Emerging Resource-Rich Countries and Uncertainty Over the UK's Exit from the EU6×
  4. 3Improving Revenue, Profit and Cash Flow4×
  5. 4Counterparty Credit Risk4×
  6. 5Improving Corporate Fundamentals Through a Profit Focus and Achieving Sustainable Growth3×
  7. 6Uncertainty in Estimates for Percentage-of-Completion Accounting and Provisions for Losses on Construction Contracts3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Daiho yet. It last moved in the Earnings of 2026-08-07: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.