Market Price Fluctuations in Strategic Shareholdings
First written in FY2022. 1 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 13 of 44 companies on the "Worse" side.
13 other companies' latest entry also says "Other".
- FY2026Increase in the fair value of held sharesAnnual report
「Items for which the amount recorded on the balance sheet exceeds acquisition cost (1) Shares 91,950 49,954 41,995」
The amount recorded for listed shares held as cross-shareholdings exceeded acquisition cost and increased from ¥75.855 million in the previous fiscal year to ¥91.95 million. - FY2025Decrease in the fair value of held sharesAnnual report
「Items for which the amount recorded on the balance sheet exceeds acquisition cost (1) Shares 75,855 49,954 25,900」
Although the amount recorded for listed shares held as cross-shareholdings exceeded acquisition cost, it declined from ¥77.025 million in the previous fiscal year to ¥75.855 million, and the risk of market price fluctuations continues. - FY2023RestatedAnnual report
「Investment securities consist mainly of shares held for long-term investment purposes, and listed shares are exposed to the risk of market price fluctuations. … Amount recorded on the balance sheet for shares: ¥65.49 million; acquisition cost: ¥49.954 million」
The Company continues to disclose the risk of market price fluctuations for listed shares held as cross-shareholdings. The amount recorded at the end of the period was ¥65.49 million, above acquisition cost. - FY2022First statedAnnual report
「Investment securities consist mainly of shares held for long-term investment purposes, and listed shares are exposed to the risk of market price fluctuations. … Amount recorded on the balance sheet for shares: ¥49.47 million; acquisition cost: ¥49.954 million」
The Company disclosed the risk of market price fluctuations for newly held listed shares, and the period-end fair value was ¥484 thousand below acquisition cost.