Komori
ValueCommerce (2491) · RiskMitigated

Equity-method investment losses and losses from managing investment partnerships

First written in FY2018-Q1. 10 of 27 entries say "Restated". Latest entry: FY2026-H1.

27entries
9years
2from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2020-Q3 – FY2021-Q3MitigatedFY2024-Q1 – FY20242018: 320182019: 420192020: 420202021: 320212022: 220222023: 420232024: 220242025: 220252026: 32026
Same theme, other companies
Recognition of losses on investment limited partnershipsA theme 21 companies write about · 21 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2023: 3 of 18 companies on the "Worse" side.

3 other companies' latest entry also says "Mitigated".

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 21 companies compared. The sentences above are computed from all 21.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1MitigatedAnnual report

    「Losses on investment business partnerships 3」

    Although the company recorded a ¥3 million loss on the operation of an investment partnership, the scale of investment-related losses has decreased from the ¥40 million equity-method investment loss recorded in the previous interim period.
  2. FY2025-H1MaterialisedAnnual report

    「Non-operating expenses Share of loss of investments accounted for using the equity method 40」

    A ¥40 million equity-method investment loss, which had not been recorded in the interim consolidated accounting period of the previous fiscal year, was recognized as a non-operating expense, worsening investment-related gains and losses.
  3. FY2024MitigatedAnnual report

    「Ordinary profit was ¥4,121 million, down 21.0% from the previous fiscal year, despite recording ¥13 million in gains on the operation of investment business partnerships, due mainly to higher selling, general and administrative expenses and the recording of expenses related to the tender offer for treasury shares.」

    Investment-related profit and loss improved as the investment partnership business shifted from an operating loss recorded in the previous fiscal year to an operating gain of ¥13 million in the current fiscal year.
  4. FY2024-H1MitigatedAnnual report

    「Although gains on operation of investment partnerships of ¥15 million were recorded as non-operating income, ordinary income was ¥2,222 million, down 18.4% year on year.」

    Investment-related profit and loss improved as the company shifted from a loss on the operation of an investment business partnership in the same period of the previous year to an operating gain of ¥15 million in the current interim consolidated accounting period.
  5. FY2024-Q1MitigatedAnnual report

    「Although ¥17 million in gains on the management of investment partnerships was recorded as non-operating income, ordinary income amounted to ¥1,340 million, down 9.8% from the same quarter of the previous year.」

    Investment gains rose from an investment partnership operating loss of ¥7 million in the same quarter of the prior year to an operating gain of ¥17 million in the first quarter, improving investment-related income and losses.
  6. FY2023-Q3RestatedAnnual report

    「Ordinary profit was ¥3,876 million, down 40.3% year on year, mainly because ¥4 million in losses on investment business partnerships was recorded in non-operating expenses.」

    The company continues to report investment-related gains and losses, including ¥4 million in losses on the management of investment partnerships, while no equity-method investment loss has been recorded.
  7. FY2023-Q2WorsenedAnnual report

    「Ordinary income was ¥2,723 million, down 39.7% year on year, mainly due to the recognition of ¥2 million in losses on operation of investment partnerships as non-operating expenses.」

    Gains on investment business partnerships of ¥66 million in the same period of the previous year turned into investment losses of ¥2 million in the six-month period under review, resulting in a deterioration in investment-related gains and losses.
  8. FY2023-Q1WorsenedAnnual report

    「Ordinary income amounted to ¥1,486 million, down 38.8% from the same quarter of the previous year, due mainly to ¥7 million in losses on the management of investment partnerships recorded as non-operating expenses.」

    Investment-related income and losses deteriorated, with gains on investment partnership operations of ¥67 million in the first quarter of the previous fiscal year turning into losses of ¥7 million in the first quarter of the current fiscal year.
  9. FY2022RestatedAnnual report

    「Ordinary profit was ¥8,319 million, up 4.7% year on year, due mainly to the recognition of ¥66 million in gains on investment partnerships as non-operating income.」

    The company recorded ¥66 million in investment partnership operating income, and continues not to record any equity-method investment losses in the current period.
  10. FY2022-Q3RestatedAnnual report

    「Ordinary profit was ¥6,493 million, up 13.1% year on year, mainly due to the recognition of ¥67 million in gains on investment business partnerships as non-operating income.」

    The company recorded ¥67 million in gains on investment business partnerships, while continuing to report no equity-method investment losses during the cumulative third-quarter period.
  11. FY2022-Q1MitigatedAnnual report

    「Ordinary profit was ¥2,427 million, reflecting the recognition of ¥67 million in gains on the management of investment partnerships as non-operating income, among other factors.」

    Operating gains from investment partnerships increased from ¥34 million in the same quarter of the previous year to ¥67 million, and no equity-method investment loss was recorded in the first quarter.
  12. FY2021-Q3RestatedAnnual report

    「Ordinary profit was ¥5,739 million, up 27.8% year on year, mainly due to the recording of ¥31 million in gains on investment business partnerships as non-operating income.」

    The company recognised ¥31 million in gains on investment business partnerships and continues not to have recognised any equity-method investment losses during the nine-month period under review.
  13. FY2021-Q2RestatedAnnual report

    「Ordinary profit was ¥3,741 million, up 23.3% year on year, mainly because investment business partnership operating gains of ¥33 million were recorded as non-operating income.」

    The Company recorded ¥33 million in gains on the operation of investment partnerships, while no equity-method investment loss was recorded in the six-month period.
  14. FY2020RestatedAnnual report

    「This was mainly due to the recognition of ¥44.184 million in gains on the operation of investment partnerships as non-operating income, among other factors.」

    No equity-method investment losses were recorded, while gains on operation of investment partnerships of ¥44.184 million were recorded, a position that was also confirmed for the full fiscal year.
  15. FY2020-Q3RestatedAnnual report

    「Ordinary profit was mainly due to the recording of ¥44.371 million in gains on investment business partnerships as non-operating income」

    Gains on the operation of investment partnerships of ¥44.371 million were recorded, and no loss on investments accounted for under the equity method was recorded during the nine-month period of the current third quarter.
  16. FY2020-Q2MitigatedAnnual report

    「Ordinary profit was ¥3,034.627 million, up 27.4% year on year, due mainly to the recognition of ¥45.737 million in gains on investment partnerships as non-operating income.」

    Gains on the management of investment partnerships increased from ¥8.252 million in the same period of the previous year to ¥45.737 million, while no equity-method investment loss was recorded during the cumulative quarter.
  17. FY2020-Q1WorsenedAnnual report

    「Loss on operation of investment business partnerships 9,385」

    Losses on operation of investment partnerships of ¥9.385 million were recorded, increasing from ¥1.531 million in the same quarter of the previous year. The result changed from gains on operation recorded for the full previous fiscal year to losses on operation in the current quarter.
  18. FY2019MitigatedAnnual report

    「Ordinary profit was ¥4,988 million, up 31.5% year on year, mainly due to the recording of ¥12 million in gains on the operation of investment business partnerships as non-operating income.」

    The equity-method investment loss recorded through the previous fiscal year was not recorded in the current period, while the investment business partnership generated an operating gain of ¥12.389 million.
  19. FY2019-Q3RestatedAnnual report

    「Ordinary income was ¥3,503.736 million, up 31.2% year on year, mainly due to the recognition of ¥6.388 million in gains on operation of investment partnerships as non-operating income.」

    No loss on investments accounted for using the equity method was recorded, while investment gains from investment limited partnerships of ¥6.388 million were recorded. The improvement in investment-related income and losses continues to be reported.
  20. FY2019-Q2MitigatedAnnual report

    「Ordinary profit was ¥2,382.708 million, up 41.7% year on year, due mainly to the recognition of ¥8.252 million in gains on investment partnerships as non-operating income.」

    The investment business partnership shifted from a loss of ¥9 million in the same quarter of the previous fiscal year to a gain of ¥8 million in the current fiscal year, while no equity-method investment loss was recorded in the current fiscal year.
  21. FY2019-Q1MitigatedAnnual report

    「Ordinary profit was ¥1,242.860 million, up 51.3% year on year, mainly due to the recording of ¥1.531 million in losses on investment business partnerships as non-operating expenses.」

    Although a loss on investment partnership operations was recorded, it declined to ¥1.531 million from ¥7.814 million in the same quarter of the previous year, and no equity-method investment loss was recorded in the current quarter.
  22. FY2018RestatedAnnual report

    「Ordinary profit was ¥3,793.621 million, up 68.1% year on year, mainly due to the recognition of ¥51.988 million in gains on the operation of investment partnerships as non-operating income and ¥31.699 million in equity-method investment losses as non-operating expenses.」

    For the full fiscal year, equity-method investment losses of ¥31.699 million were incurred, while investment business partnerships generated gains of ¥51.988 million.
  23. FY2018-Q3Increase in equity-method losses; shift to gains on partnership investmentsAnnual report

    「Ordinary profit was ¥2,670.834 million, up 79.0% year on year, due mainly to investment partnership operating income of ¥70.882 million recorded in non-operating income and an equity-method investment loss of ¥31.699 million recorded in non-operating expenses.」

    While the equity-method investment loss increased from ¥18,956 thousand for the cumulative second quarter to ¥31,699 thousand, the loss on operation of investment business partnerships turned into an operating gain of ¥70,882 thousand.
  24. FY2018-Q2WorsenedAnnual report

    「Ordinary profit was ¥1,681.575 million, up 85.0% year on year, due to the recording of an equity-method investment loss of ¥18.956 million and an investment business partnership operating loss of ¥9.194 million as non-operating expenses.」

    Equity-method investment losses of ¥18.956 million and investment partnership operating losses of ¥9.194 million were incurred during the cumulative second-quarter period, resulting in a shift from equity-method investment gains to losses compared with the same period of the previous year.
  25. FY2018-Q1MaterialisedAnnual report

    「Ordinary profit was ¥821,681 thousand, up 67.3% year on year, due to the recognition of an equity-method investment loss of ¥5,545 thousand and an investment partnership loss of ¥7,814 thousand as non-operating expenses.」

    An equity-method investment loss of ¥5,545 thousand and an investment partnership loss of ¥7,814 thousand were recognized as non-operating expenses.
Moved together

"Revenue Growth and Declines in Operating and Net Profit" moved the same way as this thread, in the same document, in 10 of its 27 moves.

1099766★123456
  1. ★This thread
  2. 1Revenue Growth and Declines in Operating and Net Profit10×
  3. 2Affiliate Business Revenue Growth and Maintenance of Profit Levels9×
  4. 3Recognition of Valuation Losses on Investment Securities and Impairment Losses on Fixed Assets9×
  5. 4Expansion of Services for Stores on Yahoo! Shopping7×
  6. 5Focus on the R∞ Marketing Automation Service6×
  7. 6Expansion of sales and losses in the new business segment6×

★ 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
No upcoming earnings preview for ValueCommerce yet. It last moved in the General Meetings of Shareholders of 2026-02-27: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.