Decline in the Market Prices of Shares Held
First written in FY2016. 7 of 16 entries say "Materialised", first in FY2017. Latest entry: FY2026.
Vital Ksk Holdings 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: 68 of 144 companies on the "Worse" side.
19 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「During the consolidated fiscal year, impairment losses of ¥129 million were recognized on other securities and ¥168 million on shares of affiliated companies.」
Impairment losses on investment securities and other assets were recognized, comprising ¥129 million on other securities and ¥168 million on shares of affiliated companies. - FY2025MitigatedAnnual report
「In addition, during the consolidated fiscal year, impairment losses of ¥63 million were recognized on other securities.」
Impairment losses on investment securities decreased from ¥318 million in the previous fiscal year to ¥63 million. - FY2025-H1Update to interim valuation lossesAnnual report
「Valuation losses on investment securities 42 －」
It states that valuation losses on investment securities were ¥42 million in the previous interim consolidated period, while none were recognized in the current interim consolidated period. - FY2024WorsenedAnnual report
「During the consolidated fiscal year, impairment losses of ¥318 million were recognized on other securities.」
Impairment losses on held securities totaled ¥318 million during the consolidated fiscal year, up from ¥56 million in the previous fiscal year. - FY2024-Q1Update to first-quarter valuation losses on investment securitiesAnnual report
「Valuation losses on investment securities 42」
Valuation losses on investment securities of ¥42 million were recognized in the first quarter of FY2024. - FY2023-Q3Update to third-quarter valuation losses on investment securitiesAnnual report
「Valuation losses on investment securities 56」
Valuation losses on investment securities of ¥56 million were recognized for the nine months ended the third quarter of the current fiscal year, resulting in valuation losses on held securities. - FY2023-Q1MaterialisedAnnual report
「Valuation losses on investment securities 55」
Valuation losses on investment securities of ¥55 million were recognized in the first quarter of the current fiscal year, resulting in valuation losses on held securities. - FY2022MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥8 million were recognized on other securities and ¥11 million on shares of affiliated companies.」
Impairment losses resulting from declines in the market prices and real value of held securities were also recognized during the fiscal year. - FY2022-Q3MaterialisedAnnual report
「This was due to a decrease of ¥2,800 million in the valuation difference on other securities, the acquisition of treasury shares for ¥1,360 million, and dividend payments of ¥653 million, among other factors.」
The valuation difference on other securities decreased by ¥2,800 million, with the decline in valuation differences on held securities emerging as a factor reducing net assets. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥112 million were recognized on other securities and ¥87 million on shares of affiliated companies.」
Impairment losses resulting from declines in the market prices and real value of held securities were also recognized during the fiscal year. - FY2021-Q3MaterialisedAnnual report
「Valuation losses on investment securities 97」
Valuation losses on investment securities of ¥97 million were recognized for the nine months ended the third quarter of the current fiscal year, resulting in losses from declines in the prices of held shares. - FY2020MaterialisedAnnual report
「This was due in part to the recognition of valuation losses on investment securities and other losses resulting from a sharp fall in share prices caused by the spread of COVID-19 at the end of the fiscal year.」
The risk of declining share prices materialized, and valuation losses on investment securities of ¥715 million and other losses were recognized during the fiscal year. - FY2019RestatedAnnual report
「All securities with declines of 50% or more were impaired. For securities whose declines remained in the range of 30% or more but less than 50% for the past 2 years, or securities with declines of 30% or more but less than 50% where the issuing company was in a state of excess liabilities, impairment was recognized for the amount deemed necessary after considering the prospects of recovery and other factors.」
The impairment testing criteria for declines in the market prices of held shares continue to be disclosed. - FY2018RestatedAnnual report
「During the consolidated fiscal year, no impairment loss was recognized on other securities.」
The impairment testing criteria for held securities continue to be disclosed, with impairment losses for the fiscal year stated as ¥0 million. - FY2017MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥12 million were recognized on other securities.」
Regarding the risk associated with declines in the market prices of held securities and other factors, impairment losses of ¥12 million were recognized during the fiscal year. - FY2016First statedAnnual report
「All securities with declines of 50% or more were impaired. For securities whose declines remained in the range of 30% or more but less than 50% for the past 2 years, or securities with declines of 30% or more but less than 50% where the issuing company was in a state of excess liabilities, impairment was recognized for the amount deemed necessary after considering the prospects of recovery and other factors.」
Declines in the prices of held shares are identified as a risk affecting performance, and quantitative criteria for impairment testing are also described.