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Japan Foundation Engineering (1914) · FactGain on sale of investment securities recorded

Recognition of Losses on Sale and Valuation Losses on Investment Securities

First written in FY2021-Q2. . Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2021-Q2 – FY20262020: 12021: 320212022: 120222023: 020232024: 020242025: 020252026: 12026
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Simultaneous recognition of gains on the sale of investment securities and valuation lossesA theme 3 companies write about · 2 as a headwind · 0 as a tailwind

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  1. FY2026Gain on sale of investment securities recordedAnnual report

    「Gain on sale of investment securities 173,315 Loss on sale of investment securities 2,342」

    During the current fiscal year, the Company recorded a gain on the sale of investment securities of ¥173 million and a loss on the sale of investment securities of ¥2 million.
  2. FY2022Gain on sale of investment securities recognized; no valuation loss recognizedAnnual report

    「Gain on sale of investment securities 62,005 Extraordinary losses Loss on sale of investment securities 3,779 Loss on valuation of investment securities -」

    During the current fiscal year, the Company recorded a gain on the sale of investment securities of ¥62.005 million and a loss on the sale of investment securities of ¥3.779 million. By contrast, no impairment loss on investment securities recorded in the previous fiscal year was recorded in the current fiscal year.
  3. FY2022-Q2Gain on sale of investment securities increasedAnnual report

    「Extraordinary income Gain on sale of investment securities - 62,005 Extraordinary losses Loss on disposal of fixed assets - 8,329 Loss on sale of investment securities 2,542 3,779 Loss on valuation of investment securities 8,322 -」

    During the first 6 months of the current fiscal year, a gain on sale of investment securities of ¥62.005 million was recognized, while the loss on valuation of investment securities recognized in the same period of the previous year was no longer recognized. Meanwhile, a loss on sale of investment securities of ¥3.779 million was recognized.
  4. FY2022-Q1No valuation loss disclosed; shifted to a gain on saleAnnual report

    「Non-operating income Interest income 1,713 Dividends received 37,996 Other 11,882 Extraordinary income Gain on sale of investment securities 3,729」

    The loss on valuation of investment securities recognized through the previous quarter was no longer disclosed, while a gain on sale of investment securities of ¥3.729 million was recognized in the first quarter.
  5. FY2021-Q3Impairment loss on investment securities increasedAnnual report

    「Loss on sale of investment securities - 2,542 Loss on valuation of investment securities - 28,973」

    During the first 9 months, a loss on sale of investment securities of ¥2.542 million and a valuation loss of ¥28.973 million were recognized. The valuation loss increased from ¥8.322 million in the first 6 months.
  6. FY2021-Q2First statedAnnual report

    「Loss on sale of investment securities - 2,542 Loss on valuation of investment securities - 8,322」

    During the first 6 months of the current consolidated fiscal year, losses on sale of investment securities of ¥2.542 million and losses on valuation of investment securities of ¥8.322 million were recognized as extraordinary losses.
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Recognition of Losses on Sale and Valuation Losses on Investment Securities | JAPAN FOUNDATION ENGINEERING CO.,LTD. (1914) | Komori