Risk of declines in share prices and impairment of pension-asset values
First written in FY2017. 6 of 18 entries say "Worsened", first in FY2022-Q3. Latest entry: FY2026-H1.
NH Foods moved to the "Worse" side of this theme in 2022, 2 years after the typical company in this theme (2020).
The whole theme swung hardest in 2019: 12 of 22 companies on the "Worse" side.
5 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「Financial assets measured at fair value through other comprehensive income 976 3,553」
Financial assets measured at fair value through other comprehensive income generated a gain of ¥3,553 million in the interim consolidated accounting period, compared with ¥976 million in the interim period of the previous year, indicating an improvement in the valuation impact of share-price and financial-market fluctuations. - FY2024-Q3MitigatedAnnual report
「Financial assets measured at fair value through other comprehensive income △ 2,058 1,663」
Financial assets measured at fair value through other comprehensive income generated a gain of ¥1,663 million in the nine-month period ended 30 September, compared with a loss of ¥2,058 million in the same period of the previous year, indicating an improvement in the valuation impact of financial-market fluctuations. - FY2024-Q2MitigatedAnnual report
「Financial assets measured at fair value through other comprehensive income △ 3,074 1,660」
Financial assets measured at fair value through other comprehensive income generated a gain of ¥1,660 million in the nine-month period ended 30 September, compared with a loss of ¥3,074 million in the same period of the previous year, indicating an improvement in the valuation impact of financial-market fluctuations. - FY2023WorsenedAnnual report
「Financial assets measured at fair value through other comprehensive income」
The Group recognized an after-tax other comprehensive loss of ¥1,937 million on these financial assets during the fiscal year, demonstrating the impact of fluctuations in share prices and financial markets. - FY2023-Q3WorsenedAnnual report
「Financial assets measured at fair value through other comprehensive income 402 △ 2,058」
Financial assets measured at fair value through other comprehensive income recorded a loss of ¥2,058 million in the nine-month period ended 30 September, demonstrating the impact of fluctuations in financial markets. - FY2023-Q2WorsenedAnnual report
「Financial assets measured at fair value through other comprehensive income 1,654 △ 3,074」
Financial assets measured at fair value through other comprehensive income recorded a valuation loss of ¥3,074 million in the six-month period ended 30 June. - FY2023-Q1WorsenedAnnual report
「Financial assets measured at fair value through other comprehensive income △ 1,244 △ 2,225」
The valuation loss on these financial assets increased from ¥1,244 million in the same period of the previous year to ¥2,225 million, demonstrating the impact of fluctuations in financial markets. - FY2022WorsenedAnnual report
「As of the end of March 2022, the carrying amount was approximately ¥22.1 billion, and the portfolio was in an overall unrealized-gain position. However, future share-price movements could affect the Group’s operating results and financial position through other comprehensive income.」
The carrying amount of the listed shares held was quantified at approximately ¥22.1 billion, and the Group recognized a valuation loss of ¥36 million during the fiscal year on financial assets measured at fair value through other comprehensive income. - FY2022-Q3WorsenedAnnual report
「Financial assets measured at fair value through other comprehensive income △ 150 △ 1,252」
The fair-value valuation loss on financial assets during the third quarter was ¥1,252 million, up from ¥150 million in the same period of the previous year. - FY2022-Q2MitigatedAnnual report
「Financial assets measured at fair value through other comprehensive income 1,720 1,654」
Financial assets measured at fair value through other comprehensive income generated a gain of ¥1,654 million in the six-month period ended 30 June, an improvement from the valuation loss recorded in the immediately preceding quarter. - FY2022-Q1MaterialisedAnnual report
「Financial assets measured at fair value through other comprehensive income 1,926 △1,244」
A loss of ¥1,244 million arose on financial assets measured at fair value through other comprehensive income during the first quarter, demonstrating the impact of fluctuations in financial markets. - FY2021-Q2MitigatedAnnual report
「Financial assets measured at fair value through other comprehensive income △ 323 1,720」
Financial assets measured at fair value through other comprehensive income generated a gain of ¥1,720 million in the nine-month period ended 30 September, compared with a loss of ¥323 million in the same period of the previous year, indicating an improvement in valuation effects. - FY2020MaterialisedAnnual report
「End of the consolidated fiscal year Fair value of plan assets 43,141」
The fair value of plan assets decreased from ¥46,267 million at the end of the previous fiscal year to ¥43,141 million, and a remeasurement loss of ¥2,602 million related to plan assets was recognized. - FY2020-Q2MaterialisedAnnual report
「Financial assets measured at fair value through other comprehensive income △ 323」
A valuation loss of ¥323 million arose on financial assets measured at fair value through other comprehensive income during the six-month period ended 30 June. - FY2020-Q1MaterialisedAnnual report
「Financial assets measured at fair value through other comprehensive income 10 △ 382 △ 478」
A valuation loss of ¥478 million arose on financial assets measured at fair value through other comprehensive income during the first quarter. - FY2019MaterialisedAnnual report
「Financial assets measured at fair value through other comprehensive income」
The Group recognized an after-tax other comprehensive loss of ¥4,098 million on these financial assets during the fiscal year, demonstrating the impact of fluctuations in share prices and financial markets. - FY2018RestatedAnnual report
「As of the end of March 2018, the portfolio was in an overall unrealized-gain position, but future share-price movements could affect the Group’s operating results and financial position.」
The Group continues to disclose the risk of declines in the share prices of its holdings and impairment of pension-asset values due to a stagnant stock market. - FY2017First statedAnnual report
「Because the marketable securities held by the Group consist primarily of shares in business partners and other companies, the Group is exposed to the risk of declines in share prices due to market-price fluctuations. As of the end of March 2017, the portfolio was in an overall unrealized-gain position, but future share-price movements could affect the Group’s operating results and financial position. In addition, if stagnation in the stock market impairs the value of the Group’s pension assets, pension costs could increase and additional contributions to pension assets might be required.」
The Group newly disclosed as a risk item fluctuations in the market prices of shares in business partners and other companies, and impairment of pension-asset values due to a stagnant stock market.