Provision for Losses Due to Decline in the Value of Investments in Affiliates
First written in FY2019-Q3. 8 of 16 entries say "Worsened", first in FY2019. Latest entry: FY2025-H1.
Bike O & Company moved to the "Worse" side of this theme in 2019.
3 other companies' latest entry also says "Mitigated".
- FY2025-H1MitigatedAnnual report
「Provision for investment losses on affiliates 14,455 -」
The ¥14,455 thousand provision for investment losses on affiliates recorded in the same period of the previous year was not recorded in the interim consolidated accounting period under review. - FY2024WorsenedAnnual report
「Impairment loss on investment securities 7,877」
An impairment loss on investment securities of ¥7,877 thousand was recorded in the consolidated fiscal year under review, and losses continue to be recognized due to declines in the value of affiliates and investees. - FY2024-Q2WorsenedAnnual report
「Provision for investment losses on affiliates 14,455」
A ¥14,455 thousand provision for investment losses on affiliates was recorded, increasing the cumulative amount recorded from ¥12,923 thousand in FY2024-Q1. - FY2024-Q1WorsenedAnnual report
「Provision for investment losses on affiliates - 12,923」
A ¥12,923 thousand provision for investment losses on affiliates, which was not recorded in the same period of the previous year, was recorded in the cumulative first quarter under review. - FY2023-Q3WorsenedAnnual report
「In addition, because the financial condition of 株式会社ライフ＆カンパニー, our unconsolidated subsidiary, deteriorated significantly, we recognized an ¥80 million impairment loss on the shares held and a ¥40 million allowance for doubtful accounts on loans from us to ライフ＆カンパニー, resulting in total extraordinary losses of ¥120 million.」
Regarding the decline in the value of investments in affiliates, the deterioration in ライフ＆カンパニー's financial condition resulted in an ¥80 million impairment loss on shares and a ¥40 million allowance for doubtful accounts. - FY2022-Q3MitigatedAnnual report
「Total extraordinary losses 23,292 0」
The provision for investment losses on affiliates and impairment losses on shares of affiliates recorded in the same period of the previous year were not recorded in the cumulative third quarter under review, resulting in zero extraordinary losses. - FY2022-Q2MitigatedAnnual report
「Provision expense for losses on investments in affiliates 936 - Impairment loss on shares in affiliates 9,564 -」
The ¥936 thousand provision for investment losses on affiliates and ¥9,564 thousand impairment loss on shares of affiliates recorded in the same period of the previous year were not recorded in the cumulative second quarter under review. - FY2021WorsenedAnnual report
「Impairment loss on shares in affiliates 3,878 13,313」
Impairment losses on shares in affiliates increased from ¥3.878 million in the previous fiscal year to ¥13.313 million. - FY2021-Q3Cumulative provision expense down year on year / Continued recognition of impairment lossesAnnual report
「Impairment loss - 9,061 Provision expense for allowance for doubtful accounts 396 1,962 Provision expense for losses on investments in affiliates 1,796 936 Impairment loss on shares in affiliates - 9,564」
While the company continued to record ¥9.564 million in impairment losses on shares in affiliates, provision expense for losses on investments in affiliates declined from ¥2.062 million in the prior-year period to ¥1.873 million. - FY2021-Q2Continued recognition of impairment losses / Lower provision expenseAnnual report
「Impairment loss - 9,061 Provision expense for allowance for doubtful accounts 396 1,962 Provision expense for losses on investments in affiliates 1,796 936 Impairment loss on shares in affiliates - 9,564」
While the company continued to record ¥9.564 million in impairment losses on shares in affiliates, provision expense for losses on investments in affiliates declined from ¥1.796 million in the prior-year period to ¥936 thousand. - FY2021-Q1WorsenedAnnual report
「Impairment loss on shares in affiliates - 9,564」
The company recorded ¥9.564 million in impairment losses on shares in affiliates during the 3-month period ended the current first quarter, although none were recorded in the prior-year period. - FY2020MitigatedAnnual report
「Impairment loss on shares in affiliates 5,145 3,878」
Impairment losses on shares in affiliates declined from ¥5.145 million in the previous fiscal year to ¥3.878 million. - FY2020-Q3Lower current-period provision expense / Higher provision balanceAnnual report
「Provision expense for losses on investments in affiliates 9,209 2,062」
Provision expense for losses on investments in affiliates declined from ¥9.209 million in the prior-year period to ¥2.062 million, while the provision balance on the balance sheet increased from ¥9.495 million to ¥11.558 million. - FY2020-Q2WorsenedAnnual report
「Loss on sale of property, plant and equipment - 89 Loss on disposal of property, plant and equipment 0 655 Impairment loss 13,895 - Provision expense for allowance for doubtful accounts - 396 Provision expense for losses on investments in affiliates - 1,796」
During the 6-month period ended the current second quarter, the company recorded ¥1.796 million as provision expense for losses on investments in affiliates under extraordinary losses, and the balance of the provision for investment losses in affiliates increased from ¥9.495 million to ¥11.292 million. - FY2019WorsenedAnnual report
「Change in provision for investment losses (△ indicates a decrease) - 9,495 Impairment loss on shares in affiliates - 5,145」
The fiscal-year cash flow statement shows an increase of ¥9.495 million in the provision for investment losses and ¥5.145 million in impairment losses on shares in affiliates, indicating that losses related to declining investment value in affiliates continue to be recognized. - FY2019-Q3MaterialisedAnnual report
「To provide for losses associated with declines in the real value of shares in affiliates, the company recorded a provision equivalent to the decline in real value based on the affiliates’ financial condition from a soundness perspective. As a result, during the 9-month period ended this third quarter, it recorded ¥9.209 million as provision expense for losses on investments in affiliates under extraordinary losses.」
The company recorded ¥9.209 million as provision expense for losses on investments in affiliates under extraordinary losses in response to a decline in the real value of shares in affiliates.