Market Price Volatility Risk for Investment Securities
First written in FY2024. 1 of 4 entries say "Restated". Latest entry: FY2026.
Nichiwa Sangyo moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 56 of 139 companies on the "Worse" side.
38 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「During the current consolidated fiscal year, the company recognized impairment losses of ¥9 million on investment securities, comprising ¥6 million on shares classified as other securities and ¥3 million on shares in affiliated companies.」
An impairment loss of ¥9 million was actually recognized in connection with the risks of market fluctuation and declines in the value of investment securities. Meanwhile, the fair value of other securities increased from ¥905 million in the previous fiscal year to ¥1,665 million. - FY2025Decline in the market value of listed investment securities and continued review of holdingsAnnual report
「Investment securities are exposed to market fluctuation risk. The company regularly monitors their fair value and the financial condition of the issuers, and reviews its holdings from time to time, taking into account ongoing business relationships with its counterparties.」
The company continues to review market fluctuation risk related to investment securities and its holdings. The fair value of other securities decreased from ¥978 million in the previous fiscal year to ¥905 million. - FY2025-H1RestatedAnnual report
「The filing states that, during the interim consolidated accounting period, there were no material changes in the major risks that management recognizes could materially affect the consolidated companies' financial position, operating results or cash flows, or in the matters described under Business Risks in the securities report for the previous fiscal year.」
The company concludes that there have been no significant changes in the major risks, including market fluctuation risk related to investment securities. - FY2024First statedAnnual report
「Investment securities are exposed to market fluctuation risk.」
For the first time, the company separately identifies the risk of fluctuations in market prices of investment securities as a financial instrument risk.