Market Price Volatility Risk on Investment Securities
First written in FY2019. 4 of 23 entries say "Restated". Latest entry: FY2026.
Cross Cat 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: 54 of 136 companies on the "Worse" side.
35 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Valuation difference on available-for-sale securities 58,804 △173,417」
Changes in the market prices of held shares and other securities resulted in valuation difference on available-for-sale securities changing from an increase of ¥58.804 million in the previous fiscal year to a decrease of ¥173.417 million in the current fiscal year. Market-price risk appears as a realized change in net assets. - FY2026-H1Mid-year increase in valuation difference on available-for-sale securitiesAnnual report
「¥69 million increase in valuation difference on available-for-sale securities」
Valuation difference on available-for-sale securities increased by ¥69 million during the current interim period, reflecting changes in the market prices of investment securities in net assets. Market-price exposure as a RISK has been quantified, and the change during the current interim period was an increase. - FY2025Annual update to the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 679,848 738,653」
Valuation difference on available-for-sale securities increased from ¥679.848 million at the end of the previous fiscal year to ¥738.653 million, and an increase of ¥58.804 million was recorded in other comprehensive income for the current fiscal year. - FY2025-H1Mid-year update to valuation difference on available-for-sale securitiesAnnual report
「¥44 million increase in valuation difference on available-for-sale securities」
Valuation difference on available-for-sale securities increased by ¥44.613 million from ¥679.848 million at the end of the previous consolidated fiscal year to ¥724.462 million at the end of the current interim consolidated accounting period, reflecting changes in the market prices of held shares in net assets. - FY2024-Q3Quarterly update to the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 569,548 602,593」
Valuation difference on available-for-sale securities increased from ¥569.548 million at the end of the previous consolidated fiscal year to ¥602.593 million. The quarterly statement of comprehensive income also recorded an increase of ¥33.045 million for the period. - FY2024-Q2Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 569,548 669,414」
Valuation difference on available-for-sale securities increased from ¥569.548 million at the end of the previous fiscal year to ¥669.414 million, reflecting changes in the market prices of held shares in net assets. - FY2024-Q1Quarterly update to the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 569,548 655,056」
The valuation difference on available-for-sale securities increased from ¥569,548 thousand at the end of the previous fiscal year to ¥655,056 thousand at the end of the first quarter, reflecting market price fluctuations in shares held in net assets. - FY2023Annual update to the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 508,998 569,548」
The valuation difference on available-for-sale securities increased from ¥508,998 thousand at the end of the previous fiscal year to ¥569,548 thousand, reflecting market price fluctuations in shares held in net assets. - FY2023-Q3Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 1,856 64,301」
The increase in the valuation difference on available-for-sale securities was ¥64,301 thousand in the cumulative third quarter, up from ¥1,856 thousand in the same period of the previous year. The balance at the end of the period also increased from ¥508,998 thousand to ¥573,299 thousand, reflecting changes in the fair value of investment securities in net assets. - FY2023-Q2Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 78,026 1,169」
The valuation difference on available-for-sale securities increased by ¥1,169 thousand in the cumulative second quarter, compared with an increase of ¥78,026 thousand in the same period of the previous year. - FY2023-Q1Decline in Valuation Difference on Other SecuritiesAnnual report
「Net assets decreased by ¥29 million from the end of the previous consolidated fiscal year to ¥4,190 million, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased from ¥508,998 thousand at the end of the previous fiscal year to ¥479,421 thousand, reflecting changes in the fair value of investment securities in net assets. - FY2022Annual update to the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 498,121 508,998」
The valuation difference on available-for-sale securities increased from ¥498,121 thousand at the end of the previous fiscal year to ¥508,998 thousand. - FY2022-Q3Update to the increase in the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 237,497 1,856」
The increase in the valuation difference on available-for-sale securities was ¥1,856 thousand in the cumulative third quarter, down from ¥237,497 thousand in the same period of the previous year. - FY2022-Q2Increase in Valuation Difference on Other SecuritiesAnnual report
「Net assets increased by ¥228 million from the end of the previous consolidated fiscal year to ¥3,840 million, mainly due to an increase in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased by ¥78,026 thousand from ¥498,121 thousand at the end of the previous fiscal year to ¥576,148 thousand, reflecting changes in the fair value of investment securities in net assets. - FY2022-Q1Decline in Valuation Difference on Other SecuritiesAnnual report
「Net assets decreased by ¥79 million from the end of the previous consolidated fiscal year to ¥3,532 million, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The decrease in the valuation difference on available-for-sale securities is cited as a factor behind the decrease in net assets, indicating that market price fluctuations in investment securities are reflected in the financial figures. - FY2021-Q3Quarterly cumulative update to the valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 93,656 237,497」
The valuation difference on available-for-sale securities increased by ¥237,497 thousand in the cumulative third quarter. The balance on the balance sheet also increased from ¥292,046 thousand to ¥529,544 thousand. - FY2021-Q2Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities △ 10,564 318,670」
The valuation difference on available-for-sale securities increased by ¥318,670 thousand in the current period, compared with a decrease in the same period of the previous year, reflecting changes in the fair value of investment securities in net assets. - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no occurrences or material changes concerning the market price fluctuation risk of investment securities. - FY2020MaterialisedAnnual report
「¥121 million decrease in the valuation difference on available-for-sale securities due to fair value measurement of shares held」
The valuation difference on available-for-sale securities decreased by ¥121 million due to fair value measurement of shares held, indicating that market price fluctuation risk is reflected in the financial figures. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also 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 new occurrences or material changes concerning the market price fluctuation risk of investment securities. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also 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 new occurrences or material changes concerning the market price fluctuation risk of investment securities. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also 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 new occurrences or material changes concerning the market price fluctuation risk of investment securities. - FY2019First statedAnnual report
「Investment securities consist primarily of shares in companies with which the company has business relationships and are exposed to market price fluctuation risk. The company manages this risk by monitoring fair values and the financial condition of counterparties each quarter and reviewing its holdings.」
The company newly describes its exposure to market price fluctuations arising from holdings of shares in companies with which it has business relationships, as well as its risk management method of reviewing fair values and financial condition each quarter.