Decline in the value of investment securities and shares in affiliated companies
First written in FY2016. 8 of 16 entries say "Mitigated", first in FY2018. Latest entry: FY2026.
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
10 other companies' latest entry also says "Other".
- FY2026Slight increase in investment securitiesAnnual report
「Investment securities 6 16」
The carrying amount of investment securities increased from ¥6 million to ¥16 million, but the exposure held remains small. - FY2025-H1MitigatedAnnual report
「Investment securities 7 5」
The carrying amount of investment securities decreased from ¥7 million at the end of the previous consolidated fiscal year to ¥5 million, leaving the holding exposure related to the risk of a decline in value at a persistently low level. - FY2024MitigatedAnnual report
「This was mainly because the total contingent consideration for the acquisition of shares in Green Speed Joint Stock Company was finalized, increasing goodwill by ¥687 million, while the sale of Ｊ－ＣＥＰ株式会社 reduced investment securities by ¥1,026 million.」
The sale of shares in Ｊ－ＣＥＰ株式会社 reduced investment securities by ¥1,026 million, leaving an ending balance of ¥7 million. The holding exposure related to the risk of a decline in the value of investment securities and shares in affiliates was significantly reduced. - FY2024-Q2MitigatedAnnual report
「This was due to the sale of Ｊ－ＣＥＰ株式会社, which reduced investment securities by ¥1,026 million.」
The sale of Ｊ－ＣＥＰ株式会社 reduced investment securities from ¥1,033 million at the end of the previous fiscal year to ¥7 million, significantly reducing the holding exposure. - FY2024-Q1MitigatedAnnual report
「This was mainly because the total contingent consideration for the acquisition of shares in Green Speed Joint Stock Company was finalized, increasing goodwill by ¥687 million, while the sale of Ｊ－ＣＥＰ株式会社 reduced investment securities by ¥1,026 million.」
The sale of Ｊ－ＣＥＰ株式会社 reduced investment securities by ¥1,026 million, significantly reducing the holding exposure related to the risk of a decline in the value of investment securities. - FY2023MitigatedAnnual report
「Investment securities 1,176 1,033」
The carrying amount of investment securities decreased from ¥1,176 million at the end of the previous fiscal year to ¥1,033 million, reducing the holding exposure. - FY2023-Q3MitigatedAnnual report
「Investment securities 1,176 1,050」
The carrying amount of investment securities decreased from ¥1,176 million at the end of the previous fiscal year to ¥1,050 million, partially reducing the holding exposure. - FY2023-Q2MitigatedAnnual report
「Investment securities 1,176 1,086」
The carrying amount of investment securities decreased from ¥1,176 million at the end of the previous fiscal year to ¥1,086 million, partially reducing the holding exposure. - FY2022WorsenedAnnual report
「Our group enters into capital alliances and strategic corporate acquisitions to expand its existing business platform, enter new businesses and maintain long-term, mutually beneficial relationships. If the fair value or net asset value of the investment securities and shares in affiliates held by our group declines significantly, the group may be required to recognize a loss on sale or an impairment loss, depending on the extent of the decline, which could affect its operating results and financial position.」
Investment securities increased from ¥882 million to ¥1,176 million, including ¥1,173 million in unlisted shares and other investments, expanding the group's exposure from M&A and capital alliances. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of a decline in the value of investment securities and shares in affiliates. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of a decline in the value of investment securities and shares in affiliates. - FY2020-Q3RestatedAnnual report
「During the nine-month consolidated period, there were no new business or other risks, and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of a decline in the value of investment securities and shares in affiliates. - FY2020-Q2RestatedAnnual report
「During the six-month period ended the second quarter of the current fiscal year, there were no new business or other risks, and 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 material changes in the risk of a decline in the value of investment securities and shares in affiliates. - FY2019-Q3RestatedAnnual report
「During the nine-month consolidated period, there were no new business or other risks, and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of a decline in the value of investment securities and shares in affiliates. - FY2018MitigatedAnnual report
「The investment securities and shares in affiliates held by our group are unlisted shares acquired through capital alliances, corporate acquisitions and other transactions. They inherently carry the risk of a decline in value due to deterioration in the operating performance or financial position of the investee, economic fluctuations in the industry to which the individual company belongs, changes in its business environment and other factors.」
Although the company continues to recognize the risk of a decline in value, the carrying amount on the consolidated balance sheet of unlisted shares and other investments decreased from ¥31,793 thousand to ¥5,000 thousand. - FY2016First statedAnnual report
「The investment securities and shares in affiliates held by our group are unlisted shares acquired through capital alliances, corporate acquisitions and other transactions. They inherently carry the risk of a decline in value due to deterioration in the operating performance or financial position of the investee, economic fluctuations in the industry to which the individual company belongs, changes in its business environment and other factors.」
For unlisted shares acquired through capital alliances and acquisitions, the company indicates the possibility of impairment losses or losses on sale due to changes in the investees' operating performance or industry environment.