Fixing Interest Expense Through Interest Rate Swaps
First written in FY2016. 5 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2025: 13 of 68 companies on the "Worse" side.
103 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The Company does not engage in derivative transactions.」
Unlike the interest rate swap measures described in the past, the Company confirms that it did not engage in derivative transactions during the current fiscal year either. - FY2022RestatedAnnual report
「The Company does not engage in derivative transactions.」
Unlike the interest rate swap measures described in the past, the Company confirms that it did not engage in derivative transactions during the current fiscal year either. - FY2021RestatedAnnual report
「The Company does not engage in derivative transactions.」
The Company continues to state that it does not engage in derivative transactions such as interest rate swaps. - FY2021-Q2RestatedAnnual report
「No matters to report.」
The Company states that there were no applicable matters concerning derivative transactions during the cumulative second-quarter period of the current consolidated fiscal year. - FY2020-Q2No derivative transactions during the current fiscal yearAnnual report
「No matters to report.」
The Company states that there were no applicable matters concerning derivative transactions during the cumulative second-quarter period of the current consolidated fiscal year. - FY2018No derivative transactions during the current fiscal yearAnnual report
「For the consolidated fiscal year from 1 April 2017 to 31 March 2018, there were no applicable items.」
While the accounting policy for interest rate swaps is disclosed, the Company states that there were no applicable transactions in relation to derivative transactions during the current consolidated fiscal year. - FY2017RestatedAnnual report
「The Company enters into interest rate swaps to hedge the risk of fluctuations in borrowing rates.」
The Company continues to enter into interest rate swaps to hedge the risk of fluctuations in borrowing rates. - FY2016First statedAnnual report
「To address the interest rate fluctuation risk on long-term borrowings, the Company enters into interest rate swaps to fix its interest expense.」
The Company enters into interest rate swaps as a specific measure to address interest rate fluctuation risk.