Cmc (2185) · FactShift from Foreign-Exchange Losses to Foreign-Exchange GainsLatest Revision of earnings forecasts (2026-05-07): "Restated"
Recognition of Foreign-Exchange Losses
First written in FY2016-Q3. 6 of 32 entries say "Restated". Latest entry: 2026-05-07.
32entries
11years
1from disclosures
How it moved
Same theme, other companies
Earnings impact from exchange-rate fluctuations and foreign-currency-denominated transactionsA theme 480 companies write about · 418 as a headwind · 20 as a tailwind
The whole theme swung hardest in 2025: 71 of 159 companies on the "Worse" side.
29 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 195 companies compared. The sentences above are computed from all 195.Comparing 200 of the theme's 494 threads.Full recordFilings, disclosures and news, newest first
- 2026-05-07RestatedRevision of earnings forecasts
「本社ビルの改装工事および移転に係る費用が下期へずれ込んだことに加え、円安影響に伴う為替差益により、当初計画を上回る利益となる見込です。」
円安影響に伴う為替差益が、中間期の利益予想を上回る要因として示された。 - FY2025-H1Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains － 96,230 Foreign exchange losses 1,689 －」
Foreign exchange losses of ¥1.689 million in the same period of the previous year turned into foreign exchange gains of ¥96.230 million in the current interim consolidated accounting period. - FY2024-Q2Foreign exchange losses narrowed significantlyAnnual report
「Foreign exchange losses 93,010 1,689」
Cumulative foreign exchange losses for the second quarter narrowed significantly from ¥93.010 million in the same period of the previous year to ¥1.689 million. - FY2024-Q1Foreign exchange losses narrowed from ¥101.749 million to ¥66.952 millionAnnual report
「Foreign exchange losses 101,749 66,952」
Foreign exchange losses narrowed from ¥101.749 million in the same period of the previous year to ¥66.952 million, but foreign exchange losses continue to be recorded. - FY2023Foreign exchange gains declined from ¥256,492 thousand to ¥79,867 thousandAnnual report
「Foreign exchange gains 256,492 79,867」
The Company recorded foreign exchange gains for the full year, but the amount declined from the previous fiscal year. - FY2023-Q3Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains 202,176 23,967」
Foreign exchange gains declined from ¥202,176 thousand in the same period of the previous year to ¥23,967 thousand, but reversed from foreign exchange losses of ¥93,010 thousand in the previous cumulative quarter to foreign exchange gains. - FY2023-Q2WorsenedAnnual report
「Foreign exchange gains 98,889 — Foreign exchange losses — 93,010」
Foreign exchange gains of ¥98,889 thousand in the same period of the previous year reversed to foreign exchange losses of ¥93,010 thousand in the first 2 quarters of the current fiscal year. - FY2023-Q1WorsenedAnnual report
「Foreign exchange gains 30,843 — Foreign exchange losses — 101,749」
Foreign exchange gains of ¥30,843 thousand in the same period of the previous year reversed to foreign exchange losses of ¥101,749 thousand in the first 3 months of the current fiscal year. - FY2022Foreign exchange gains increased from ¥61,110 thousand to ¥256,492 thousandAnnual report
「Foreign exchange gains 61,110 256,492」
Foreign exchange gains increased significantly from ¥61,110 thousand in the previous fiscal year to ¥256,492 thousand. - FY2022-Q3Foreign exchange gains increased significantly year on yearAnnual report
「Foreign exchange gains 51,725 202,176」
Foreign exchange gains increased from ¥51,725 thousand in the same period of the previous year to ¥202,176 thousand. - FY2022-Q2Foreign exchange gains increased year on yearAnnual report
「Foreign exchange gains 46,739 98,889」
Foreign exchange gains increased from ¥46,739 thousand in the same period of the previous year to ¥98,889 thousand. - FY2022-Q1Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains — 30,843 Foreign exchange losses 11,900 —」
Foreign exchange losses of ¥11,900 thousand in the same period of the previous year reversed to foreign exchange gains of ¥30,843 thousand in the first 3 months of the current fiscal year. - FY2021Shifted from foreign exchange losses to foreign exchange gains, recording a gainAnnual report
「Foreign exchange gains — 61,110 / Foreign exchange losses 4,541 —」
Foreign exchange losses of ¥4,541 thousand in the previous year shifted to foreign exchange gains of ¥61,110 thousand in the current year. - FY2021-Q3Foreign exchange gains increased year on yearAnnual report
「Foreign exchange gains 3,980 51,725」
Foreign exchange gains for the first 3 quarters were ¥51,725 thousand, up from ¥3,980 thousand in the same period of the previous year. - FY2021-Q2Foreign exchange gains increased year on yearAnnual report
「Foreign exchange gains 7,386 46,739」
Foreign exchange gains for the first 2 quarters were ¥46,739 thousand, up from ¥7,386 thousand in the same period of the previous year. - FY2021-Q1WorsenedAnnual report
「Foreign exchange gains 16,296 — Foreign exchange losses — 11,900」
Foreign exchange gains of ¥16,296 thousand in the same period of the previous year shifted to foreign exchange losses of ¥11,900 thousand in the first 3 months of the current fiscal year. - FY2020Foreign exchange losses continue, but the loss narrowsAnnual report
「Foreign exchange losses 64,277 4,541」
Foreign exchange losses declined from ¥64,277 thousand in the previous year to ¥4,541 thousand, but the Company continued to record foreign exchange losses for the full year. - FY2020-Q3Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains — 3,980 Foreign exchange losses 52,858 —」
Foreign exchange losses of ¥52,858 thousand in the same period of the previous year reversed to foreign exchange gains of ¥3,980 thousand in the first 3 quarters of the current fiscal year. - FY2020-Q2Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains — 7,386 Foreign exchange losses 26,147 —」
Foreign exchange losses of ¥26,147 thousand in the same period of the previous year reversed to foreign exchange gains of ¥7,386 thousand in the first 2 quarters of the current fiscal year. - FY2020-Q1Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains — 16,296 Foreign exchange losses 5,284 —」
Foreign exchange losses of ¥5,284 thousand in the same period of the previous year reversed to foreign exchange gains of ¥16,296 thousand in the first 3 months of the current fiscal year. - FY2019WorsenedAnnual report
「Foreign exchange gains 8,212 — Foreign exchange losses — 64,277」
Foreign exchange gains of ¥8,212 thousand in the previous year shifted to foreign exchange losses of ¥64,277 thousand in the current year. - FY2019-Q3WorsenedAnnual report
「Foreign exchange losses 11,282 52,858」
Foreign exchange losses increased from ¥11,282 thousand in the same period of the previous year to ¥52,858 thousand. - FY2019-Q2Foreign exchange losses continue, but the loss narrowsAnnual report
「Foreign exchange losses 40,920 26,147」
Foreign exchange losses for the first 2 quarters of the current consolidated fiscal year were ¥26,147 thousand, down from ¥40,920 thousand in the same period of the previous year, but the Company continued to record foreign exchange losses. - FY2019-Q1RestatedAnnual report
「Foreign exchange gains 8,337 — Foreign exchange losses — 5,284」
The Company continued to record foreign exchange losses after shifting from foreign exchange gains in the same period of the previous year, posting foreign exchange losses of ¥5,284 thousand for the first quarter of the current fiscal year. - FY2018-Q3RestatedAnnual report
「Foreign exchange gains 74,541 — Foreign exchange losses — 11,282」
The Company continued to record foreign exchange losses after shifting from foreign exchange gains in the same period of the previous year, posting foreign exchange losses of ¥11,282 thousand for the first 3 quarters of the current fiscal year. - FY2018-Q2Change from foreign exchange gains to foreign exchange lossesAnnual report
「Foreign exchange gains 75,936 — Foreign exchange losses — 40,920」
Foreign exchange gains of ¥75,936 thousand in the same period of the previous year reversed to foreign exchange losses of ¥40,920 thousand in the first 2 quarters of the current fiscal year. - FY2018-Q1Foreign exchange gain decreased year on yearAnnual report
「Foreign exchange gains 107,310 8,337」
Foreign exchange gains declined from ¥107,310 thousand in the same period of the previous year to ¥8,337 thousand, but the Company continued to record foreign exchange gains. - FY2017-Q3RestatedAnnual report
「Foreign exchange gains — 74,541 Foreign exchange losses 77,307 —」
For the first 3 quarters, the Company continued to record foreign exchange gains, posting ¥74,541 thousand compared with foreign exchange losses in the same period of the previous year. - FY2017-Q2RestatedAnnual report
「Foreign exchange gains — 75,936 Foreign exchange losses 25,460 —」
For the first 2 quarters, the Company recorded foreign exchange gains of ¥75,936 thousand, confirming a reversal from foreign exchange losses of ¥25,460 thousand in the same period of the previous year. - FY2017-Q1Shift from Foreign-Exchange Losses to Foreign-Exchange GainsAnnual report
「Foreign exchange gains 2,107 107,310」
Foreign exchange gains for the first quarter were ¥107,310 thousand, up from ¥2,107 thousand in the same period of the previous year. This marked a reversal from the foreign exchange losses reported through the previous full year to foreign exchange gains. - FY2016RestatedAnnual report
「Foreign exchange gains 26,162 — Foreign exchange losses — 87,951」
For the full year, the Company recorded foreign exchange losses of ¥87,951 thousand, confirming a shift from foreign exchange gains in the previous year to foreign exchange losses. - FY2016-Q3First statedAnnual report
「Foreign exchange losses — 77,307」
The Company recorded foreign exchange losses of ¥77,307 thousand in the first 3 quarters of the current consolidated fiscal year, compared with foreign exchange gains of ¥38,191 thousand in the same period of the previous year.