Deterioration in Investees’ Business Performance and Valuation Losses on Investment Securities
First written in FY2016. 3 of 11 entries say "Restated". Latest entry: FY2024.
Startia Holdings moved to the "Worse" side of this theme in 2018, 2 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
40 other companies' latest entry also says "Materialised".
- FY2024MaterialisedAnnual report
「During the consolidated fiscal year, the Group recognized an impairment loss of ¥19.968 million on securities, comprising ¥19.968 million on shares classified as other securities.」
The risk of impairment of investment securities due to the financial condition of investees materialized during the fiscal year as a ¥19.968 million impairment loss. - FY2023RestatedAnnual report
「The Group holds listed shares and unlisted shares, primarily those related to IT. A decline in the stock market or deterioration in the financial condition or failure of investees may reduce the value of the investment securities held by the Group, potentially affecting its business, performance and financial condition.」
The risk of a decline in the value of investment securities due to deterioration in investee performance or stock market conditions is reconfirmed. During the fiscal year, the Group recorded a gain on the sale of investment securities of ¥400.071 million and recognized no impairment loss on securities. - FY2021WorsenedAnnual report
「During the consolidated fiscal year, the Group recognized an impairment loss of ¥14.659 million on securities, comprising ¥14.659 million on shares classified as other securities.」
Impairment of investment securities increased from ¥749 thousand in the previous fiscal year to ¥14.659 million, indicating that the amount of impairment losses arising from the financial condition of investees increased. - FY2021-Q3RestatedAnnual report
「Impairment loss on investment securities ¥13.229 million」
An impairment loss on investment securities of ¥13.229 million was recognized, indicating that the risk of impairment due to the financial condition of investees remains ongoing. - FY2021-Q2WorsenedAnnual report
「Impairment loss on investment securities ¥13.229 million」
The Group recognized an impairment loss on investment securities of ¥13.229 million, and the amount of the impairment risk that materialized increased compared with ¥749 thousand for the previous full fiscal year and the impairment recognized through the previous quarter. - FY2021-Q1WorsenedAnnual report
「Impairment loss on investment securities: ¥9.999 million」
The Group recognized an impairment loss on investment securities of ¥9.999 million in the first quarter, an increase from ¥749 thousand for the previous full fiscal year. - FY2020MitigatedAnnual report
「During the consolidated fiscal year, the Group recognized an impairment loss of ¥749 thousand on securities, comprising ¥749 thousand on shares classified as other securities.」
Although impairment of investment securities continued, the amount declined from ¥29.999 million in the previous fiscal year to ¥749 thousand. - FY2019MaterialisedAnnual report
「During the consolidated fiscal year, the Group recognized an impairment loss of ¥29.999 million on securities, comprising ¥29.999 million on shares classified as other securities.」
The risk of impairment of investment securities due to the financial condition of investees materialized again during the fiscal year as a ¥29.999 million impairment loss. - FY2018MaterialisedAnnual report
「During the consolidated fiscal year, the Group recognized an impairment loss of ¥21.231 million on unlisted shares.」
The risk of impairment of investment securities due to the financial condition of investees materialized again during the fiscal year as a ¥21.231 million impairment loss on unlisted shares. - FY2017RestatedAnnual report
「During the consolidated fiscal year, the Group recognized an impairment loss of ¥5.540 million on unlisted shares.」
The Group newly recognized an impairment loss of ¥5.540 million on unlisted shares, indicating that the risk of impairment of investment securities remains ongoing. - FY2016First statedAnnual report
「A decline in the market value of shares or deterioration in the financial condition or failure of investees may reduce the value of the investment securities held by the Group, potentially adversely affecting the Group's business, operating results and financial condition.」
The Group recorded an impairment loss on investment securities of ¥46.816 million, indicating that the risk of impairment materialized during the fiscal year.