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&Do Holdings (3457) · FactRe-recognition of valuation losses on investment securities

Recognition of impairment losses on investment securities

First written in FY2019. 2 of 8 entries say "Dropped", first in FY2022-Q3. Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2019 – FY20262019: 12020: 320202021: 020212022: 120222023: 120232024: 020242025: 120252026: 12026
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Recognition of Valuation Losses on Investment Securities and Impairment LossesA theme 284 companies write about · 287 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 35 of 80 companies on the "Worse" side.

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  1. FY2026Re-recognition of valuation losses on investment securitiesAnnual report

    「During the fiscal year under review, the Company recorded an impairment loss of ¥4 million on securities, consisting of a ¥4 million loss on shares classified as other securities.」

    Although no impairment loss was recorded in the previous fiscal year, the Company again recorded an impairment loss on investment securities of ¥4 million in the current fiscal year.
  2. FY2025DroppedAnnual report

    「Not applicable.」

    No impairment loss was recorded on investment securities in FY2025. Although a loss on the sale of investment securities of ¥2 million was recorded, no impairment-loss recognition was reported for the fiscal year.
  3. FY2023Re-recognition of valuation losses on investment securitiesAnnual report

    「During the fiscal year under review, the Company recorded an impairment loss of ¥27 million on securities.」

    The Company recorded an impairment loss of ¥27 million on investment securities in the fiscal year ended June 2023, whereas no such loss was recorded in the same period of the previous year.
  4. FY2022-Q3DroppedAnnual report

    「Impairment loss on investment securities ¥5.282 million −」

    While an impairment loss on investment securities of ¥5.282 million was recorded in the same period of the previous year, no such loss was recorded during the 9-month period of the fiscal year under review.
  5. FY2021-Q1Recognition of a quarterly impairment loss on investment securitiesAnnual report

    「Impairment loss on investment securities − ¥5.282 million」

    The Company recorded an impairment loss on investment securities of ¥5.282 million during the 3-month period of the fiscal year under review.
  6. FY2020Recognition of a full-year impairment loss on investment securitiesAnnual report

    「During the fiscal year under review, the Company recorded an impairment loss of ¥40.830 million on securities.」

    The Company recorded an impairment loss of ¥40.830 million on investment securities during the fiscal year under review.
  7. FY2020-Q3Recognition of a quarterly impairment loss on investment securitiesAnnual report

    「Impairment loss on investment securities − ¥40.830 million」

    The Company recorded an impairment loss on investment securities of ¥40.830 million during the 9-month period of the fiscal year under review.
  8. FY2019First statedAnnual report

    「During the fiscal year under review, the Company recorded an impairment loss of ¥153.386 million on securities.」

    It was disclosed for the first time that the Company recorded an impairment loss of ¥153.386 million on investment securities as an extraordinary loss.
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Recognition of impairment losses on investment securities | &Do Holdings Co.,Ltd. (3457) | Komori