Risk of market price fluctuations and impairment of securities held
First written in FY2016. 15 of 31 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
Takasago Thermal Engineering moved to the "Worse" side of this theme in 2016, 3 years before the typical company in this theme (2019).
The whole theme swung hardest in 2019: 70 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before application of tax-effect accounting, was an unrealized gain of ¥31,144 million, but these figures may fluctuate depending on future market value trends. In addition, if a substantial decline in market value occurs, a valuation loss may arise and be recorded as an extraordinary loss.」
The unrealized gain increased from ¥20,293 million in the previous fiscal year to ¥31,144 million, while the loss on valuation of securities decreased from ¥143 million to ¥112 million. Market price fluctuation and impairment risks remain, but the figures for the current fiscal year have improved. - 2026-05-12MitigatedEarnings
「Impairment loss on investment securities 143 112」
Impairment loss on investment securities decreased from ¥143 million to ¥112 million, indicating a decline in current-period losses related to market-price fluctuations and impairment risk. - FY2025WorsenedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before application of tax-effect accounting, was an unrealized gain of ¥20,293 million, but these figures may fluctuate depending on future market value trends. In addition, if a substantial decline in market value occurs, a valuation loss may arise and be recorded as an extraordinary loss.」
The unrealized gain decreased from ¥22,235 million in the previous fiscal year to ¥20,293 million, while the loss on valuation of securities increased from ¥17 million to ¥143 million. Market price fluctuation and impairment risks have worsened in numerical terms. - FY2025-H1MitigatedAnnual report
「Loss on valuation of investment securities 17 —」
The loss on valuation of investment securities of ¥17 million recorded in the same period of the previous year was not recorded for the current interim consolidated accounting period. Meanwhile, the valuation difference on other securities decreased from ¥15,822 million to ¥14,748 million. - FY2024Valuation difference increased; valuation loss continuedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before application of tax-effect accounting, was an unrealized gain of ¥22,235 million, but these figures may fluctuate depending on future market value trends. In addition, if a substantial decline in market value occurs, a valuation loss may arise and be recorded as an extraordinary loss.」
The unrealized gain on securities held increased from ¥14,149 million in the previous fiscal year to ¥22,235 million, while a valuation loss of ¥17 million was also recorded during the current fiscal year, and price fluctuation and impairment risks continue. - FY2024-Q3MitigatedAnnual report
「Loss on valuation of investment securities 40 17」
The loss on valuation of investment securities decreased from ¥40 million in the same period of the previous year to ¥17 million in the third quarter cumulative period of the current fiscal year. Market price fluctuation and impairment risks remain, but the loss incurred during the period decreased. - FY2024-Q2MitigatedAnnual report
「Loss on valuation of investment securities 39 17」
The loss on valuation of investment securities decreased from ¥39 million in the same quarter cumulative period of the previous year to ¥17 million in the second quarter cumulative period of the current fiscal year. Market price fluctuation and impairment risks remain, but the loss incurred during the period decreased. - FY2024-Q1MaterialisedAnnual report
「Loss on valuation of investment securities 0 17」
A loss on valuation of investment securities of ¥17 million, which was not recorded in the same quarter of the previous year, was recorded for the first quarter cumulative period of the current fiscal year, and market price fluctuation and impairment risks were reflected in earnings. - FY2023MaterialisedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before application of tax-effect accounting, was an unrealized gain of ¥14,149 million, but these figures may fluctuate depending on future market value trends. In addition, if a substantial decline in market value occurs, a valuation loss may arise and be recorded as an extraordinary loss.」
The unrealized gain increased from ¥13,073 million to ¥14,149 million, while a loss on valuation of securities of ¥38 million was recorded during the current fiscal year, reflecting market price fluctuation and impairment risks in the results. - FY2023-Q3MaterialisedAnnual report
「Impairment loss on investment securities — 40」
A loss on valuation of investment securities of ¥40 million, which was not recorded in the same period of the previous year, was recorded for the third quarter cumulative period of the current fiscal year, and market price fluctuation and impairment risks were reflected in earnings. - FY2023-Q2MaterialisedAnnual report
「Loss on valuation of investment securities — 39」
A loss on valuation of investment securities of ¥39 million, which was not recorded in the same period of the previous year, was recorded for the second quarter cumulative period of the current fiscal year, and market price fluctuation and impairment risks were reflected in earnings. - FY2023-Q1MitigatedAnnual report
「Valuation difference on other securities 9,355 9,856」
The valuation difference on other securities increased from ¥9,355 million at the end of the previous consolidated fiscal year to ¥9,856 million. Market price fluctuation risk remains, but the valuation difference improved during the current quarter. - FY2022No valuation loss; unrealized gain decreasedAnnual report
「The Company did not recognize any impairment losses on investment securities during the current consolidated fiscal year.」
Although no impairment losses were recognized on investment securities during the current fiscal year, the valuation difference from market value decreased from ¥14,902 million in the previous fiscal year to ¥13,073 million. - FY2022-Q2MitigatedAnnual report
「Loss on valuation of investment securities 469 —」
The loss on valuation of investment securities of ¥469 million recorded in the same period of the previous year was not recorded for the second quarter cumulative period of the current fiscal year. Market price fluctuation and impairment risks remain, but losses incurred during the period have decreased. - FY2022-Q1MitigatedAnnual report
「Loss on valuation of investment securities 83 —」
The loss on valuation of investment securities decreased from ¥83 million in the same period of the previous year to nil in the first quarter of the current fiscal year. - FY2021MitigatedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before application of tax-effect accounting, was an unrealized gain of ¥14,902 million, but these figures may fluctuate depending on future market value trends. In addition, if a substantial decline in market value occurs, a valuation loss may arise and be recorded as an extraordinary loss.」
The unrealized gain increased from ¥10,263 million in the previous fiscal year to ¥14,902 million, while the loss on valuation of securities decreased from ¥945 million to ¥424 million. Although risks remain, the figures for the current fiscal year have improved from the previous fiscal year. - FY2021-Q3MaterialisedAnnual report
「Loss on valuation of investment securities 109 498」
The loss on valuation of investment securities for the third quarter cumulative period was ¥498 million, up from ¥109 million in the same period of the previous year. Price fluctuation and impairment risks relating to securities held continue to be reflected in earnings. - FY2021-Q2MaterialisedAnnual report
「Loss on valuation of investment securities 0 469」
A loss on valuation of investment securities of ¥469 million was recorded for the second quarter cumulative period, and the loss, which was not recorded in the same period of the previous year, was reflected in earnings. - FY2021-Q1MaterialisedAnnual report
「Loss on valuation of investment securities 0 83」
A loss on valuation of investment securities of ¥83 million was recorded for the first quarter cumulative period, and market price fluctuations and impairment risk continue to be reflected in earnings. - FY2020WorsenedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before the application of tax-effect accounting, was an unrealized gain of ¥10,263 million. These figures may fluctuate depending on future movements in fair value. In addition, a significant decline in fair value may result in impairment, which may be recognized as an extraordinary loss.」
The unrealized gain decreased from ¥18,864 million in the previous fiscal year to ¥10,263 million, and an impairment loss on investment securities of ¥945 million was recognized. The risk of market price fluctuations and impairment deteriorated in numerical terms. - FY2020-Q3MaterialisedAnnual report
「Impairment loss on investment securities 109」
During the cumulative third-quarter period of the consolidated fiscal year, an impairment loss on investment securities of ¥109 million was recognized, and the risk of price fluctuations and impairment of securities held continued to be reflected in profit or loss. - FY2020-Q1RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative first quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of market price fluctuations and impairment of securities held. - FY2019-Q3MaterialisedAnnual report
「Impairment loss on investment securities 344 70」
During the cumulative third-quarter period, an impairment loss on investment securities of ¥70 million was recognized, and the risk of price fluctuations and impairment of securities held continued to be reflected in profit or loss. - FY2019-Q1RestatedAnnual report
「There were no newly emerging business or other risks during the cumulative first quarter under review. In addition, there were no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new occurrences or material changes regarding the risk of market price fluctuations and impairment of securities held. - FY2018MaterialisedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before the application of tax-effect accounting, was an unrealized gain of ¥18,864 million. These figures may fluctuate depending on future movements in fair value. In addition, a significant decline in fair value may result in impairment.」
In addition to disclosing an unrealized gain of ¥18,864 million, the company recognized an impairment loss on securities of ¥753 million during the consolidated fiscal year, indicating that the impact of price fluctuations and impairment risk continued to be reflected in reported results. - FY2018-Q3MaterialisedAnnual report
「Impairment loss on investment securities 344」
During the cumulative third-quarter period of the consolidated fiscal year, an impairment loss on investment securities of ¥344 million was recognized, with a loss related to the risk of price fluctuations and impairment of securities held reflected in reported results. - FY2018-Q2MaterialisedAnnual report
「Impairment loss on investment securities 344」
During the cumulative second-quarter period, an impairment loss on investment securities of ¥344 million was recognized, with a loss related to the risk of price fluctuations and impairment of securities held reflected in reported results. - FY2018-Q1MaterialisedAnnual report
「Impairment loss on investment securities 207」
During the cumulative first-quarter period, an impairment loss on investment securities of ¥207 million was recognized, with a loss related to the risk of price fluctuations and impairment of securities held reflected in reported results. - FY2017-Q3MaterialisedAnnual report
「Gain on sale of investment securities 1,021 Impairment loss on investment securities 310」
During the cumulative third-quarter period, a gain on sale of investment securities of ¥1,021 million and an impairment loss on investment securities of ¥310 million were recognized, with gains and losses related to price fluctuations and impairment of securities held reflected in reported results. - FY2017-Q1MaterialisedAnnual report
「Impairment loss on investment securities 185」
Although no material changes were identified in the business risks themselves, an impairment loss on investment securities of ¥185 million was recognized in the first quarter, disclosing a loss related to the risk of price fluctuations and impairment of securities held. - FY2016First statedAnnual report
「As of the end of the consolidated fiscal year, the valuation difference from market value, before the application of tax-effect accounting, was an unrealized gain of ¥15,102 million. These figures may fluctuate depending on future movements in fair value. In addition, a significant decline in fair value may result in impairment.」
The company disclosed an unrealized gain of ¥15,102 million while identifying fluctuations in market prices and the possibility of impairment as risks.