Market and credit risk associated with investment securities and long-term loans
First written in FY2018. 7 of 15 entries say "Materialised", first in FY2019-Q2. Latest entry: FY2027-H1.
Tkp 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: 31 of 92 companies on the "Worse" side.
19 other companies' latest entry also says "Materialised".
- FY2027-H1MaterialisedAnnual report
「Loss on valuation of investment securities － 27」
We recorded a ¥27 million loss on valuation of investment securities during the current interim consolidated accounting period, reflecting losses arising from market-price fluctuations and credit risk. - 2026-07-15MaterialisedFinancial results
「Loss on valuation of investment securities — 27」
The company recorded a ¥27 million loss on valuation of investment securities in the first quarter. - FY2026-H1WorsenedAnnual report
「The main factors were increases of ¥3,350 million in buildings and structures, ¥1,926 million in leasehold and guarantee deposits, ¥1,226 million in land, and ¥660 million in investment securities.」
Investment securities increased by ¥660 million from the end of the previous consolidated fiscal year, expanding the holdings exposure subject to market-price fluctuation and credit risk. - FY2025MaterialisedAnnual report
「During the consolidated fiscal year, the Company recognized an impairment loss of ¥527 million on securities, consisting of ¥527 million on shares classified as other securities.」
An impairment loss of ¥527 million was actually recognized in connection with the market-price fluctuation and credit risks relating to investment securities. - FY2025-H1WorsenedAnnual report
「At the end of the interim consolidated accounting period, property, plant and equipment totaled ¥56,137 million, an increase of ¥13,901 million from the end of the previous consolidated fiscal year. The main factors were increases of ¥4,249 million in buildings and structures, ¥3,432 million in land, ¥2,608 million in investment securities, and ¥1,535 million in leasehold and guarantee deposits.」
Investment securities increased by ¥2,608 million from the end of the previous consolidated fiscal year, expanding the holdings exposure subject to market-price fluctuation and credit risk. - FY2024WorsenedAnnual report
「At the end of the consolidated fiscal year, property, plant and equipment totaled ¥41,890 million, an increase of ¥8,102 million from the end of the previous consolidated fiscal year. The main factors were increases of ¥3,352 million in investment securities and ¥3,267 million in deferred tax assets.」
Investment securities increased by ¥3,352 million from the end of the previous fiscal year, expanding the Group's holdings exposure, including shares in APAMAN and LILIKALA. Exposure to market-price fluctuation and credit risk increased. - FY2024-Q2Increase in investment securitiesAnnual report
「(Property, plant and equipment) At the end of the cumulative second quarter, property, plant and equipment totaled ¥39,708 million, an increase of ¥5,920 million from the end of the previous consolidated fiscal year. The main factors were increases of ¥3,432 million in deferred tax assets and ¥1,932 million in investment securities.」
Investment securities increased by ¥1,932 million from the end of the previous consolidated fiscal year, including an increase associated with the acquisition of shares in LILIKALA. - FY2023Additional acquisition of cross-shareholdingsAnnual report
「SHIKIGAKU.Co.,Ltd. 860,500 — The shares are held to maintain and strengthen business relationships.」
The Company newly acquired 860,500 shares of SHIKIGAKU.Co.,Ltd., adding the shares to its cross-shareholdings. - FY2021-Q1MaterialisedAnnual report
「Impairment loss on investment securities — 180」
An impairment loss of ¥180 million on investment securities was recognized in the cumulative first quarter. - FY2020-Q3RestatedAnnual report
「Impairment loss on investment securities: ¥215 million」
It was reconfirmed that an impairment loss of ¥215 million was also recognized in the cumulative third quarter in connection with the risk of fluctuations in the market prices of investment securities. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities: ¥215 million」
An impairment loss of ¥215 million was recognized in the cumulative second quarter in connection with the risk of fluctuations in the market prices of investment securities. - FY2020-Q1MaterialisedAnnual report
「Impairment loss on investment securities — 9 Total extraordinary losses — 9」
An impairment loss of ¥9 million was actually recognized in the first quarter in connection with the risk of fluctuations in the market prices of investment securities. - FY2019-Q3RestatedAnnual report
「As a result, for the cumulative nine months of the consolidated fiscal year, revenue was ¥26,662 million, up 25.2% year on year, operating income was ¥3,493 million, up 14.8%, and ordinary income was ¥3,295 million, up 16.8%. However, the company recorded an ¥821 million valuation loss on investment securities, resulting in net income attributable to owners of the parent of ¥1,095 million, down 44.8% year on year.」
It was reconfirmed that the ¥821 million impairment loss on investment securities was reflected in profit or loss for the cumulative third quarter. No further increase in the impairment loss was disclosed. - FY2019-Q2MaterialisedAnnual report
「As a result of recording an impairment loss of ¥821 million on investment securities, profit attributable to owners of the parent was ¥596 million, down 61.6% year on year.」
An impairment loss of ¥821 million was actually recognized in connection with the risk of fluctuations in the market prices of investment securities. - FY2018First statedAnnual report
「The investment securities are shares in companies with which the Group has business relationships and are exposed to the risk of fluctuations in market prices. The Group also provides long-term loans to business partners and is exposed to the credit risk of the borrowers.」
The Company disclosed the risk of market-price fluctuations relating to investment securities in companies with which it has business relationships, and the credit risk relating to long-term loans, as risks associated with financial instruments.