Changes in the market value of investment securities
First written in FY2016. 33 of 35 entries say "Materialised", first in FY2017-Q1. Latest entry: 2026-08-10.
Iwatsuka Confectionery moved to the "Worse" side of this theme in 2016, 4 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 55 of 136 companies on the "Worse" side.
36 other companies' latest entry also says "Materialised".
- 2026-08-10MaterialisedEarnings
「This was mainly due to a ¥14,198 million decrease in investment securities as a result of fair value measurements and other factors.」
States that market price fluctuations in investment securities actually occurred and that the balance of investment securities at the end of the quarter had decreased by ¥14,198 million from the end of the previous fiscal year. - FY2026MaterialisedAnnual report
「This was mainly due to increases of ¥827 million in property, plant and equipment and ¥946 million in investment securities as a result of fair value measurement and other factors.」
The ¥946 million increase resulting from fair value measurement of investment securities actually occurred. An investment securities valuation loss of ¥1.9 million was also recorded during the fiscal year. - FY2026-H1MaterialisedAnnual report
「This was mainly due to a ¥4,751 million increase in investment securities as a result of fair value measurement and other factors.」
Changes in the market prices of investment securities actually occurred, resulting in a ¥4,751 million increase from fair value measurement and other factors at the end of the current interim consolidated accounting period. - FY2025MaterialisedAnnual report
「This was mainly due to a ¥4,238 million increase in investment securities as a result of fair value measurement and other factors.」
Changes in the market prices of investment securities actually occurred, resulting in a ¥4,238 million increase from fair value measurement and other factors during the fiscal year. An investment securities valuation loss of ¥9.034 million was also recorded. - FY2025-H1MaterialisedAnnual report
「Property, plant and equipment and intangible assets were ¥80,776 million, an increase of ¥6,655 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥6,150 million increase in investment securities as a result of fair value measurement and other factors.」
The increase in investment securities resulting from fair value measurement actually occurred and was reflected in assets as a ¥6,150 million increase from the end of the previous fiscal year. - FY2024-Q3MaterialisedAnnual report
「This was mainly due to a ¥361 million increase in investment securities as a result of fair value measurement and other factors, as well as the reclassification of long-term loans receivable included in other under investments and other assets at the end of the previous consolidated fiscal year to long-term loans receivable due within one year, included in other under current assets at the end of the third quarter of the current consolidated fiscal period.」
The change in investment securities resulting from fair value measurement continued and was reflected in assets as a ¥361 million increase at the end of the third quarter. - FY2024-Q2MaterialisedAnnual report
「Property, plant and equipment and intangible assets were ¥79,307 million, an increase of ¥7,350 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥7,661 million increase in investment securities as a result of fair value measurement and other factors.」
Changes in the market prices of investment securities actually occurred and were reflected in assets as a ¥7,661 million increase resulting from fair value measurement and other factors. - FY2024-Q1MaterialisedAnnual report
「Property, plant and equipment and intangible assets were ¥78,437 million, an increase of ¥6,481 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥6,599 million increase in investment securities as a result of fair value measurement and other factors.」
The increase in investment securities resulting from fair value measurement actually occurred and was reflected in assets as a ¥6,599 million increase from the end of the previous fiscal year. - FY2023MaterialisedAnnual report
「Property, plant and equipment and intangible assets were ¥71,956 million, a decrease of ¥16,111 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥16,457 million decrease in investment securities as a result of fair value measurement and other factors.」
Changes in the fair value of investment securities actually occurred, resulting in a ¥16,457 million decrease from fair value measurement and other factors. - FY2023-Q3MaterialisedAnnual report
「Property, plant and equipment and intangible assets were ¥73,223 million, a decrease of ¥14,844 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥14,773 million decrease in investment securities as a result of fair value measurement and other factors.」
The decrease in investment securities resulting from fair value measurement continued and was reflected as a ¥14,773 million decrease from the end of the previous fiscal year at the end of the third quarter. - FY2023-Q2MaterialisedAnnual report
「Property, plant and equipment and intangible assets were ¥77,055 million, a decrease of ¥11,012 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥11,064 million decrease in investment securities as a result of fair value measurement and other factors.」
Changes in the market prices of investment securities actually occurred and were reflected in assets as a ¥11,064 million decrease resulting from fair value measurement and other factors. - FY2023-Q1MaterialisedAnnual report
「This was mainly due to a ¥3,371 million increase in investment securities as a result of fair value measurement and other factors.」
Changes in the market prices of investment securities continued and were reflected in assets as a ¥3,371 million increase resulting from fair value measurement and other factors in the first quarter of the current fiscal year. - FY2022-Q3MaterialisedAnnual report
「This was mainly due to a ¥14,065 million increase in investment securities as a result of fair value measurement and other factors.」
Changes in the market prices of investment securities actually occurred and were reflected in assets as a ¥14,065 million increase from the end of the previous consolidated fiscal year. - FY2022-Q2MaterialisedAnnual report
「Total assets at the end of the second quarter of the current consolidated fiscal period were ¥78,202 million, an increase of ¥1,830 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥1,433 million increase in investment securities as a result of fair value measurement and other factors.」
The change in investment securities resulting from fair value measurement actually occurred and was reflected as a ¥1,433 million increase from the end of the previous consolidated fiscal year. - FY2022-Q1MaterialisedAnnual report
「This was mainly due to a ¥2,479 million decrease in investment securities as a result of fair value measurement and other factors.」
The decrease in investment securities resulting from fair value measurement actually occurred and was reflected in assets as a ¥2,479 million decrease in the quarter. - FY2021MaterialisedAnnual report
「During the current consolidated fiscal year, impairment losses totaling ¥36.617 million were recognized on securities, including ¥53.427 million on shares classified as other securities.」
An impairment loss of ¥36.617 million related to market price fluctuations and other factors in investment securities was recognized, indicating that the impact of market price fluctuation risk actually resulted in a loss. - FY2021-Q3MaterialisedAnnual report
「This was mainly due to an increase of ¥344.8 million in property, plant and equipment as a result of capital expenditures and other factors, while investments and other assets decreased by ¥338.2 million as a result of fair value measurement of investment securities and other factors.」
A decrease in investment securities as a result of fair value measurement actually occurred, reflected in asset values as a ¥338.2 million decrease at the end of the third quarter. - FY2021-Q2MaterialisedAnnual report
「This was mainly due to an increase of ¥236.9 million in construction in progress included in other property, plant and equipment, while investment securities decreased by ¥321.1 million as a result of fair value measurement and other factors.」
A decrease in investment securities as a result of fair value measurement actually occurred, reflected in asset values as a ¥321.1 million decrease during the quarter. - FY2021-Q1MaterialisedAnnual report
「Fixed assets totaled ¥6,427.3 million, an increase of ¥188.9 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥55.8 million in construction in progress included in other property, plant and equipment and ¥154.2 million in investment securities as a result of fair value measurement and other factors.」
Changes in investment securities as a result of fair value measurement continued, reflected as an increase of ¥154.2 million during the quarter. - FY2020MaterialisedAnnual report
「This was mainly due to a decrease of ¥820.9 million in investment securities as a result of fair value measurement and other factors.」
Market price fluctuations in investment securities actually occurred, with the decrease resulting from fair value measurement during the fiscal year amounting to ¥820.9 million. - FY2020-Q3MaterialisedAnnual report
「Fixed assets totaled ¥7,620.3 million, an increase of ¥688.7 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥625 million in investment securities as a result of fair value measurement and other factors.」
Changes in investment securities as a result of fair value measurement continued, reflected as an increase of ¥625 million from the end of the previous consolidated fiscal year. - FY2020-Q2MaterialisedAnnual report
「Fixed assets totaled ¥6,560.4 million, a decrease of ¥371.1 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease of ¥365 million in investment securities as a result of fair value measurement and other factors.」
Market price fluctuations in investment securities actually occurred, with a ¥365 million decrease as a result of fair value measurement. - FY2020-Q1MaterialisedAnnual report
「Fixed assets totaled ¥6,623.6 million, a decrease of ¥307.9 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in investment securities as a result of fair value measurement and other factors.」
A decrease in investment securities as a result of fair value measurement also occurred during the quarter and was a factor behind the ¥307.9 million decrease in fixed assets from the end of the previous fiscal year. - FY2019MaterialisedAnnual report
「Fixed assets totaled ¥6,931.6 million, an increase of ¥503.2 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in investment securities as a result of fair value measurement and other factors.」
Market price fluctuations in investment securities also occurred during the fiscal year, reflected in asset values as an increase resulting from fair value measurement. - FY2019-Q3MaterialisedAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal year were ¥6,756 million, a decrease of ¥397.5 million from the end of the previous consolidated fiscal year. This was mainly because long-term loans included in other assets increased by ¥89.6 million, while investment securities decreased by ¥456.7 million as a result of fair value measurement and other factors.」
The decrease in investment securities as a result of fair value measurement continued, reflected as a decrease of ¥456.7 million from the end of the previous consolidated fiscal year. - FY2019-Q2MaterialisedAnnual report
「Fixed assets totaled ¥7,133.6 million, an increase of ¥705.2 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥663 million in investment securities as a result of fair value measurement and other factors.」
A change in investment securities as a result of fair value measurement also occurred during the quarter, reflected as an increase of ¥663 million from the end of the previous fiscal year. - FY2019-Q1MaterialisedAnnual report
「Total assets at the end of the first quarter of the current consolidated fiscal year were ¥7,948.5 million, an increase of ¥794.9 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in investment securities as a result of fair value measurement and other factors.」
An increase in investment securities as a result of fair value measurement also occurred during the quarter, reflected in increases in investments and other assets and in the valuation difference on other securities. - FY2018MaterialisedAnnual report
「Fixed assets totaled ¥6,427.6 million, an increase of ¥496.8 million from the end of the previous consolidated fiscal year. This was mainly due to an increase in investment securities as a result of fair value measurement and other factors.」
Changes in investment securities as a result of fair value measurement continued, with investment securities increasing by ¥437.4 million from the end of the previous fiscal year. An impairment loss on investment securities of ¥141.401 million was also recognized. - FY2018-Q3MaterialisedAnnual report
「Fixed assets totaled ¥7,030.1 million, an increase of ¥1,099.3 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥1,037.3 million in investment securities as a result of fair value measurement and other factors.」
Investment securities increased by ¥1,037.3 million as a result of fair value measurement and other factors, indicating that changes in valuations due to market price fluctuations also occurred during the quarter. - FY2018-Q2MaterialisedAnnual report
「This was mainly due to increases of ¥305 million in property, plant and equipment and ¥923 million in investment securities as a result of fair value measurement, among other factors.」
A change in investment securities as a result of fair value measurement also occurred during the quarter. An impairment loss on investment securities of ¥141 million was also recognized. - FY2018-Q1MaterialisedAnnual report
「Fixed assets totaled ¥5,801.8 million, a decrease of ¥128.9 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease in investment securities as a result of fair value measurement and other factors.」
A decrease in investment securities as a result of fair value measurement occurred during the quarter, and investments and other assets decreased from the end of the previous fiscal year. An impairment loss on investment securities of ¥141 million was also recognized. - FY2017-Q3MaterialisedAnnual report
「This was mainly due to a decrease of ¥5,185 million in investment securities as a result of fair value measurement and other factors.」
A decrease in investment securities as a result of fair value measurement actually occurred during the quarter. The carrying amount on the consolidated balance sheet decreased from ¥54,194.763 million at the end of the previous consolidated fiscal year to ¥49,009.097 million. - FY2017-Q2WorsenedAnnual report
「This was mainly due to a decrease in investment securities as a result of fair value measurement and other factors.」
The carrying amount of investment securities on the consolidated balance sheet decreased from ¥54,194.763 million to ¥41,259.960 million, while the carrying amount of other securities with market values decreased from ¥52,016.774 million to ¥39,278.990 million, indicating that the impact of falling market values had increased from the previous quarter. - FY2017-Q1MaterialisedAnnual report
「This was mainly due to a decrease in investment securities as a result of fair value measurement and other factors. This was mainly due to a decrease in the valuation difference on other securities and other factors.」
A decline in the fair value of investment securities actually occurred, with investment securities decreasing from ¥54,194.763 million to ¥47,504.904 million and the valuation difference on other securities decreasing from ¥36,827.659 million to ¥32,140.320 million. - FY2016First statedAnnual report
「Market price fluctuation risk affects marketable securities and investment securities, which mainly consist of shares in companies with which the Group has business relationships.」
The carrying amount of investment securities on the consolidated balance sheet was ¥54,194.763 million. The valuation difference on other securities decreased from ¥53,745.536 million to ¥36,827.659 million, resulting in a change of negative ¥16,917.877 million for the fiscal year.