Impairment Losses on Investment Securities and Additional Impairment Risk
First written in FY2020. 1 of 3 entries say "Materialised", first in FY2020. Latest entry: FY2026.
Aun Consulting moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 41 of 75 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「The company did not conduct impairment accounting for investment securities during the current consolidated fiscal year.」
Although the company recognized an impairment loss of ¥21.985 million on investment securities in the previous fiscal year, it did not conduct any additional impairment accounting during the current fiscal year. The balance of investment securities also decreased from ¥91.718 million to ¥61.355 million. - FY2025WorsenedAnnual report
「During the current consolidated fiscal year, the company conducted impairment accounting and recognized an impairment loss on investment securities of ¥21.985 million.」
An impairment loss on investment securities also arose during the current fiscal year, and ¥21.985 million was recognized as an extraordinary loss. The amount exceeded the previously reported impairment loss of ¥16.735 million, indicating that the risk has re-emerged. - FY2020MaterialisedAnnual report
「During the current fiscal year, the company recognized an impairment loss on investment securities of ¥16.735 million as an extraordinary loss. If it determines that expected results cannot be achieved in the future due to deterioration in the business environment of an investee or other factors, additional impairment losses on investment securities may arise and affect the group's operating results.」
The company states that an impairment loss of ¥16.735 million on investment securities actually arose during the current fiscal year and indicates the possibility of additional impairment losses due to deterioration in an investee's business environment or other factors.