Market-price risk associated with investment securities
First written in FY2017. 7 of 21 entries say "Restated". Latest entry: FY2025-H1.
KENKO Mayonnaise moved to the "Worse" side of this theme in 2020, 1 year after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
39 other companies' latest entry also says "Materialised".
- FY2025-H1MaterialisedAnnual report
「Valuation difference on available-for-sale securities: 1,537 1,366」
The valuation difference on available-for-sale securities decreased from ¥1,537 million at the end of the previous consolidated fiscal year to ¥1,366 million, indicating that the impact of market price fluctuations had emerged as a decline in the valuation difference. - FY2024-Q3Narrower Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 1,573 1,979」
The valuation difference on available-for-sale securities increased from ¥1,573 million at the end of the previous consolidated fiscal year to ¥1,979 million. It declined from the ¥2,048 million reported in FY2024-Q2, reflecting quarterly fluctuations in market prices. - FY2024-Q2Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 1,573 2,048」
The valuation difference on available-for-sale securities increased from ¥1,573 million at the end of the previous fiscal year to ¥2,048 million. Fluctuations in the market prices of investment securities had emerged as an increase in the valuation difference. - FY2024-Q1Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 1,573 1,945」
The valuation difference on available-for-sale securities increased from ¥1,573 million at the end of the previous fiscal year to ¥1,945 million. Fluctuations in the market prices of investment securities had emerged as an increase in the valuation difference. - FY2023No impairment loss in the current period, but uncertainty in the valuation of MKU investment identifiedAnnual report
「There were no securities for which impairment losses were recognized during the consolidated fiscal year. If MKU recognizes an impairment loss on goodwill or other assets, its net asset value may decline significantly, potentially requiring an impairment loss to be recognized on the shares.」
While no impairment loss was recognized on investment securities during the period, the company identifies as a significant estimate the possibility of an impairment loss on shares of MKU, which was excluded from the scope of equity-method accounting, in connection with impairment losses on goodwill and other assets. - FY2023-Q3MaterialisedAnnual report
「Valuation difference on available-for-sale securities 1,389 1,376」
The valuation difference on available-for-sale securities decreased from ¥1,389 million at the end of the previous fiscal year to ¥1,376 million, indicating that fluctuations in the market prices of investment securities had emerged as a decline in the valuation difference. - FY2023-Q1MaterialisedAnnual report
「Valuation difference on available-for-sale securities 1,389 1,265」
The valuation difference on available-for-sale securities decreased from ¥1,389 million at the end of the previous fiscal year to ¥1,265 million, indicating that fluctuations in the market prices of investment securities had emerged as a decline in the valuation difference. - FY2022Valuation losses on investment securities continued, but decreased year on yearAnnual report
「During the consolidated fiscal year, the company recognized an impairment loss of ¥13 million on investment securities.」
The valuation loss on investment securities continued to be recorded at ¥13 million, but decreased from ¥14 million in the previous fiscal year. - FY2022-Q3WorsenedAnnual report
「Valuation loss on investment securities: ¥7 million」
The valuation loss on investment securities was ¥7 million for the nine months ended the third quarter, with an actual loss occurring at a level close to the ¥8 million recorded for the nine months ended the third quarter of the previous fiscal year. - FY2022-Q2MaterialisedAnnual report
「Valuation loss on investment securities: ¥4 million」
The company recorded a ¥4 million valuation loss on investment securities, demonstrating that market price fluctuation risk had also emerged as a loss during the year-to-date quarter. - FY2021WorsenedAnnual report
「During the consolidated fiscal year, the company recognized an impairment loss of ¥14 million on investment securities.」
The market price fluctuation risk of investment securities actually materialized during the full fiscal year as a ¥14 million valuation loss. - FY2021-Q3MaterialisedAnnual report
「Impairment loss on investment securities: ¥8 million」
The company recorded an ¥8 million valuation loss on investment securities, demonstrating that market price fluctuation risk had actually emerged as a loss. - FY2020MaterialisedAnnual report
「The valuation difference on available-for-sale securities was a decrease of ¥433 million for the period, with a tax effect of ¥105 million, resulting in a valuation difference on available-for-sale securities of a decrease of ¥328 million.」
Following market price fluctuations, the valuation difference on available-for-sale securities decreased by ¥328 million, demonstrating that the market price fluctuation risk of investment securities had actually emerged as a decline in the valuation difference. - FY2020-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new risks or material changes concerning the market price fluctuation risk of investment securities. - FY2020-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new risks or material changes concerning the market price fluctuation risk of investment securities. - FY2019RestatedAnnual report
「For investment securities, the company regularly monitors fair value, the financial condition of issuers, including business partners, and other factors, and continually reviews its holdings in light of its relationships with business partners.」
The company continues to manage the risk of market price fluctuations associated with holdings of shares in business partners and other companies and to review its holdings regularly. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that there have been no new risks or material changes concerning the market price fluctuation risk of investment securities. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The company states that there have been no new risks or material changes concerning the market price fluctuation risk of investment securities. - FY2018-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes concerning the market price fluctuation risk of investment securities. - FY2018-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no new risks or material changes concerning the market price fluctuation risk of investment securities. - FY2017First statedAnnual report
「Investment securities consist primarily of shares related to business or capital alliances with business partners and are exposed to the risk of fluctuations in market prices.」
The company identifies the risk of market price fluctuations associated with holdings of shares in business partners and other companies and regularly monitors their fair value and the issuers’ financial condition.