Investment Recovery and Plan Shortfall Risk
First written in FY2016. 22 of 29 entries say "Materialised", first in FY2017. Latest entry: 2026-08-05.
Colopl moved to the "Worse" side of this theme in 2017, 4 years before the typical company in this theme (2021).
The whole theme swung hardest in 2020: 28 of 83 companies on the "Worse" side.
28 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「We also recognized impairment losses on part of the operating investment securities we hold.」
Impairment losses on investment securities held for investment purposes also arose in the investment development business during the current fiscal year. - FY2025-H1MaterialisedAnnual report
「We also recognized impairment losses on part of the operating investment securities we hold.」
In the investment development business, impairment losses were also recognized during the current interim consolidated accounting period on some of the operating investment securities held. - FY2024WorsenedAnnual report
「With respect to 株式会社MAGES., 株式会社リアルスタイル, and 株式会社Brilliantcrypto, after taking into account their future revenue outlook and the recoverability of the investments, we reduced the carrying amounts of the assets to their recoverable amounts and recognized impairment losses.」
Impairment losses were incurred at 3 portfolio companies due to their future revenue outlook and the recoverability of the investments. The risk of failure to recover investments and loans and failure to meet plans has materialized at multiple portfolio companies. - FY2024-Q2MaterialisedAnnual report
「We also recognized impairment losses on part of the operating investment securities we hold.」
In the investment development business, impairment losses were actually recognized on some of the operating investment securities held. - FY2024-Q1MaterialisedAnnual report
「We also recognized impairment losses on part of the operating investment securities we hold.」
In the investment development business, impairment losses were also recognized during the first quarter of the current consolidated cumulative period on some of the operating investment securities held. - FY2023-Q2MaterialisedAnnual report
「We also recognized impairment losses on part of the operating investment securities we hold.」
In the investment development business, impairment losses were also recognized during the current cumulative quarter on some of the operating investment securities held. - FY2023-Q1MaterialisedAnnual report
「We also recognized impairment losses on part of the operating investment securities we hold.」
In the investment development business, impairment losses were actually recognized on some of the operating investment securities held. - FY2022ReframedAnnual report
「In addition, these activities are subject to various domestic and overseas legal and regulatory requirements, including the Companies Act, Antimonopoly Act, tax laws, Financial Instruments and Exchange Act, Act on Limited Partnership Agreements for Investment, Foreign Exchange and Foreign Trade Act, and laws and regulations related to financial accounting.」
In addition to the risk of failure to recover investments and loans and failure to meet plans, it expressly identifies the risks of activity restrictions and higher costs due to domestic and overseas legal and regulatory requirements associated with the investment development business. - FY2022-Q2MaterialisedAnnual report
「Valuation loss on investment securities 51 48」
A valuation loss of ¥48 million on investment securities was recognized, and valuation losses related to investments and loans continued to be incurred. - FY2021MaterialisedAnnual report
「With respect to 株式会社MAGES., in light of the impact of COVID-19 and the continuing lack of visibility regarding the end of its spread, we reviewed the business plan. As a result, because the revenue initially projected was no longer expected to be generated, we reduced the carrying amount of the assets to their recoverable amount and recognized an impairment loss.」
For MAGES., revenue generation became unattainable following a review of the business plan, resulting in an impairment loss of ¥291 million during the fiscal year. - FY2021-Q3RestatedAnnual report
「Before making investments, we conduct detailed due diligence on the target companies' financial condition and other matters and give sufficient consideration to the risks. However, if an investee's business fails to progress as planned, or depending on deterioration in its performance or movements in its share price, we may be unable to recover the investment, which could affect the business and financial performance of our group.」
For the investment development business, it reiterates the risk of being unable to recover investments due to an investee's business progress, performance, or share price, while noting that preliminary due diligence is conducted. - FY2021-Q2ReframedAnnual report
「As part of our growth strategy, our group invests in domestic and overseas IT-related and entertainment companies. Before making investments, we conduct detailed due diligence on the target companies' financial condition and other matters and give sufficient consideration to the risks. However, if an investee's business fails to progress as planned, or depending on deterioration in its performance or movements in its share price, we may be unable to recover the investment, which could affect the business and financial performance of our group.」
In addition to the existing risks related to investments and loans for M&A and other transactions, it expressly identifies the risk of being unable to recover investments due to an investee's business progress, deteriorating performance, or share-price movements in the investment development business. - FY2021-Q1MaterialisedAnnual report
「Valuation loss on investment securities 51」
A valuation loss of ¥51 million on investment securities was recognized during the first quarter of the current consolidated cumulative period, and valuation losses related to investments and loans continued to be incurred. - FY2020MaterialisedAnnual report
「In addition, in light of the impact of COVID-19 and the continuing lack of visibility regarding the end of its spread, we reviewed our business plan. As a result, because we no longer expected to generate the revenue initially projected, we recognized impairment losses of ¥541 million on goodwill and ¥274 million on intangible assets.」
With respect to investments in and loans to MAGES., the initial revenue projections became unattainable following a review of the business plan, resulting in an actual impairment loss of ¥815 million in total on goodwill and intangible assets. - FY2020-Q3MaterialisedAnnual report
「Valuation loss on investment securities 160」
A valuation loss of ¥160 million on investment securities was recognized during the third quarter of the current consolidated cumulative period, and valuation losses related to investments and loans continued to be incurred. - FY2020-Q2MaterialisedAnnual report
「Valuation loss on investment securities 111」
A valuation loss of ¥111 million on investment securities was recognized during the second quarter of the current consolidated cumulative period, and valuation losses related to investments and loans continued to be incurred. - FY2020-Q1MaterialisedAnnual report
「Valuation loss on investment securities 86」
A valuation loss of ¥86 million on investment securities was recognized during the first quarter of the current consolidated cumulative period, and valuation losses related to investments and loans continued to be incurred. - FY2019MaterialisedAnnual report
「During the consolidated fiscal year, an impairment loss of ¥1,113 million was recognized on other securities.」
It states that valuation losses related to investments and loans were also incurred on an annual basis. - FY2019-Q3RestatedAnnual report
「Valuation loss on investment securities 381」
It reiterates that a valuation loss of ¥381 million on investment securities was recognized during the third quarter of the current consolidated cumulative period. - FY2019-Q2MaterialisedAnnual report
「Valuation loss on investment securities 381」
A valuation loss of ¥381 million on investment securities was recognized during the second quarter of the current consolidated cumulative period, and valuation losses related to investments and loans continued to be incurred. - FY2019-Q1MaterialisedAnnual report
「Valuation loss on investment securities 179」
A valuation loss of ¥179 million on investment securities was recognized during the first quarter of the current consolidated cumulative period, and valuation losses related to investments and loans continued to be incurred. - FY2018WorsenedAnnual report
「During the consolidated fiscal year, impairment losses of ¥349 million were recognized on shares in affiliates and ¥1,669 million on other securities.」
Valuation losses related to investments and loans were actually incurred, and the impairment loss on other securities increased from ¥516 million in the previous fiscal year to ¥1,669 million. - FY2018-Q3MaterialisedAnnual report
「Valuation loss on investment securities 600」
A valuation loss of ¥600 million on investment securities and a valuation loss of ¥150 million on shares in affiliates were recognized during the third quarter of the current consolidated cumulative period, resulting in valuation losses related to investments and loans. - FY2018-Q2MaterialisedAnnual report
「Valuation loss on investment securities 387」
A valuation loss of ¥387 million on investment securities and a valuation loss of ¥150 million on shares in affiliates were recognized during the second quarter of the current consolidated cumulative period, resulting in valuation losses related to investments and loans. - FY2018-Q1MaterialisedAnnual report
「Extraordinary loss: valuation loss on shares in affiliates 150」
A valuation loss of ¥150 million on shares in affiliates was recognized during the first quarter of the current consolidated cumulative period in connection with investments and loans. - FY2017MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥349 million were recognized on shares in affiliates and ¥516 million on other securities.」
In connection with investments and loans, valuation losses on shares in affiliates and other securities were actually recognized. - FY2016First statedAnnual report
「If business development does not proceed as planned, this could affect the business and financial performance of our group, including by making it difficult to recover invested capital.」
It cites issues that cannot be identified through preliminary due diligence for M&A and other transactions, risks specific to new businesses, and difficulties in recovering invested capital.