Komori
M3 (2413) · RiskRestated

Impairment Risk Relating to Investments in Subsidiaries and Equity-Method Investments

First written in FY2022. 4 of 6 entries say "Restated". Latest entry: FY2026-H1.

6entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q3MaterialisedFY2023RestatedFY2025-H1 – FY2026-H12022: 220222023: 220232024: 120242025: 12025
Same theme, other companies
Recognition of Valuation Losses on Investment Securities and Shares of AffiliatesA theme 211 companies write about · 221 as a headwind · 0 as a tailwind

M3 moved to the "Worse" side of this theme in 2022, the same year as the typical company in this theme.

The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.

17 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 190 companies compared. The sentences above are computed from all 190.Comparing 200 of the theme's 222 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「当中間連結会計期間における新たな事業等のリスクの発生又は前事業年度の有価証券報告書に記載した事業等のリスクについての重要な変更はありません。」

    関係会社株式・持分法投資の減損リスクについて、新たな発生または重要な変更はないと説明している。
  2. FY2025-H1RestatedAnnual report

    「当中間連結会計期間における新たな事業等のリスクの発生又は前事業年度の有価証券報告書に記載した事業等のリスクについての重要な変更はありません。」

    関係会社株式・持分法投資の減損リスクについて、新たな発生または重要な変更はないと説明している。
  3. FY2023MaterialisedAnnual report

    「なお、当事業年度において、子会社株式511百万円、関連会社株式142百万円の減損損失を計上しています。」

    関係会社株式・持分法投資の減損リスクについて、当事業年度に子会社株式511百万円、関連会社株式142百万円の減損損失が実際に発生した。
  4. FY2023-Q3RestatedAnnual report

    「なお、新型コロナウイルス感染症の影響についても、前連結会計年度の連結財務諸表と同様です。」

    関係会社株式・持分法投資等の評価に関わる新型コロナウイルス感染症の影響について、前連結会計年度から重要な変更はないと説明している。
  5. FY2023-Q1RestatedAnnual report

    「なお、新型コロナウイルス感染症の影響についても、前連結会計年度の連結財務諸表と同様です。」

    関係会社株式・持分法投資等の評価に関わる新型コロナウイルス感染症の影響について、前連結会計年度から重要な変更はないと説明している。
  6. FY2022MaterialisedAnnual report

    「During the fiscal year, we recognized impairment losses of ¥1,247 million on investments in subsidiaries and ¥2,554 million on investments in associates.」

    The Company disclosed that investments in subsidiaries and associates may require impairment due to declines in excess earning power or the investees' financial condition, and recognized impairment losses of ¥1,247 million on subsidiary shares and ¥2,554 million on associate shares during the fiscal year.
Moved together

"Impairment Risk Relating to Goodwill and Other Assets" moved the same way as this thread, in the same document, in 2 of its 6 moves.

2★1
  1. ★This thread
  2. 1Impairment Risk Relating to Goodwill and Other Assets2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
M3's next results are scheduled for 2026-11-04. Read the earnings preview
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.