Recognition of Impairment Losses on Investment Securities and Bad Debt Losses
First written in FY2016. 13 of 29 entries say "Mitigated", first in FY2021-Q2. Latest entry: FY2026.
SRA Holdings moved to the "Worse" side of this theme in 2016, 7 years before the typical company in this theme (2023).
The whole theme swung hardest in 2022: 11 of 19 companies on the "Worse" side.
14 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「During the consolidated fiscal year, ¥223 million of provision for bad debt related to overseas business investments and financing was recognized. No impairment losses were recognized during the consolidated fiscal year.」
Provision for bad debt related to overseas business investments and financing was ¥223 million, but no impairment losses on investment securities were recognized, reducing the impact from the previous fiscal year's ¥210 million of impairment losses on investment securities and ¥1,587 million of provision for bad debt. - 2026-05-13MitigatedRevision of earnings forecasts
「Impairment loss on investment securities 210 — Provision for doubtful accounts 1,587 223」
No impairment loss on investment securities was recorded, while the provision for doubtful accounts declined from ¥1,587 million in the previous fiscal year to ¥223 million. - FY2026-H1MitigatedAnnual report
「Impairment losses on investment securities 33 －」
Impairment losses on investment securities declined from ¥33 million in the same period of the previous year to none during the interim consolidated fiscal year. - FY2025WorsenedAnnual report
「As a result of recognizing extraordinary losses related to overseas business investments and financing, consisting of impairment losses on investment securities of ¥210 million and provision for bad debt of ¥1,587 million, net income attributable to owners of the parent was ¥3,377 million, down 26.3%.」
Provision for bad debt increased from ¥719 million in the previous fiscal year to ¥1,587 million, and impairment losses on investment securities of ¥210 million were also recognized, increasing the impact of investment impairment losses and bad debt losses. - FY2025-H1MitigatedAnnual report
「Impairment losses on investment securities 83 33」
Impairment losses on investment securities declined from ¥83 million in the same period of the previous year to ¥33 million, reducing their impact. However, impairment losses themselves were also incurred during the interim consolidated fiscal year. - FY2024-Q3MitigatedAnnual report
「In addition to the profit-increasing factors described above, impairment losses on investment securities declined from ¥1,192 million in the same period of the previous year to ¥200 million. As a result, net income attributable to owners of the parent was ¥3,606 million, an increase of ¥894 million, or 33.0%. The net profit margin was 10.8%, compared with 8.7% in the same period of the previous year.」
Impairment losses on investment securities declined from ¥1,192 million in the same period of the previous year to ¥200 million, reducing the impact of the impairment losses. - FY2024-Q2MitigatedAnnual report
「Although net income attributable to owners of the parent included ¥83 million of impairment losses due to a decline in the valuation of part of the investment securities held, net income was ¥2,883 million, an increase of ¥319 million, or 12.4%, partly because net income was ¥963 million in the same period of the previous year. The net profit margin was 12.8%, compared with 12.2% in the same period of the previous year.」
Although impairment losses on investment securities of ¥83 million were incurred, they declined substantially from ¥963 million in the same period of the previous year, and quarterly net income attributable to owners of the parent increased 12.4% year on year. - FY2024-Q1MitigatedAnnual report
「Although ¥80 million of impairment losses were recognized due to a decline in the valuation of part of the investment securities held, the substantial decrease from ¥519 million in the same period of the previous year contributed to net income attributable to owners of the parent of ¥1,436 million, an increase of ¥272 million, or 23.4%.」
Although impairment losses on investment securities of ¥80 million were incurred, they declined substantially from ¥519 million in the same period of the previous year, reducing the impact of the impairment loss risk. - FY2023-Q3WorsenedAnnual report
「Although net income attributable to owners of the parent included ¥1,192 million of impairment losses on investment securities resulting from a decline in share prices, the profit-increasing factors described above resulted in net income of ¥2,711 million, an increase of ¥444 million, or 19.6%, from the same period of the previous year.」
Impairment losses on investment securities of ¥1,192 million resulting from a decline in share prices were incurred, up from ¥531 million in the same period of the previous year. - FY2023-Q2WorsenedAnnual report
「Although net income attributable to owners of the parent included ¥963 million of impairment losses due to a decline in the valuation of part of the investment securities held, the profit-increasing factors described above resulted in net income of ¥2,564 million, an increase of ¥874 million, or 51.8%, from the same period of the previous year. The net profit margin was 12.2%, compared with 8.9% in the same period of the previous year.」
Impairment losses of ¥963 million resulting from a decline in the valuation of the investment securities held were incurred, and the risk of investment impairment losses materialized during the six-month period. - FY2023-Q1MitigatedAnnual report
「Net income attributable to owners of the parent increased to ¥1,164 million, an increase of ¥428 million, or 58.1%, as a result of recognizing ¥519 million of impairment losses due to a decline in the valuation of part of the investment securities held.」
Although impairment losses on investment securities of ¥519 million were incurred, they declined from ¥554 million in the same period of the previous year, and quarterly net income attributable to owners of the parent increased. - FY2022-Q3WorsenedAnnual report
「Although net income attributable to owners of the parent included ¥531 million of impairment losses on investment securities resulting from a decline in share prices, the profit-increasing factors described above resulted in net income of ¥2,267 million, an increase of ¥337 million, or 17.5%, from the same period of the previous year.」
Impairment losses on investment securities of ¥531 million resulting from a decline in share prices were incurred, up from ¥289 million in the same period of the previous year. - FY2022-Q2MitigatedAnnual report
「Impairment losses on investment securities 567 －」
Impairment losses on investment securities declined from ¥567 million in the same period of the previous year to none in the six-month period. - FY2022-Q1MitigatedAnnual report
「Impairment losses on investment securities 554 －」
No impairment losses on investment securities were recognized in the first quarter, down from ¥554 million in the same period of the previous year. - FY2021MitigatedAnnual report
「During the consolidated fiscal year, impairment losses of ¥404 million were recognized on securities, consisting of ¥404 million on shares classified as other securities.」
Although impairment losses on investment securities were incurred, they declined from ¥3,958 million in the previous consolidated fiscal year to ¥404 million. - FY2021-Q3MitigatedAnnual report
「Net income attributable to owners of the parent was ¥1,930 million as a result of recognizing a gain on the sale of securities of ¥107 million and impairment losses on investment securities of ¥289 million resulting from a decline in the shares held, among other items. The net profit margin was 6.8%. A net loss attributable to owners of the parent of ¥1,321 million was recorded in the same period of the previous year.」
Although impairment losses on investment securities of ¥289 million were incurred, they declined substantially from ¥3,368 million in the same period of the previous year, and quarterly net income was ¥1,930 million. - FY2021-Q2MitigatedAnnual report
「Although net income attributable to owners of the parent included ¥567 million of impairment losses on investment securities resulting from a decline in the shares held, the profit-increasing factors described above resulted in net income of ¥1,041 million, compared with a net loss attributable to owners of the parent of ¥1,131 million in the same period of the previous year.」
Impairment losses on investment securities resulting from a decline in the shares held were incurred, but decreased from ¥3,344 million in the same period of the previous year to ¥567 million. - FY2021-Q1WorsenedAnnual report
「Although net income attributable to owners of the parent included ¥554 million of impairment losses on investment securities resulting from a substantial decline in the shares held, the profit-increasing factors described above resulted in net income of ¥254 million, an increase of ¥201 million, or 376.1%, from the same period of the previous year. The net profit margin was 2.6%, up from 0.5% in the same period of the previous year.」
The company recognized ¥554 million of impairment losses on investment securities due to a substantial decline in the shares held, and the risk of investment impairment losses materialized during the quarter. - FY2020WorsenedAnnual report
「The company recognized extraordinary losses of ¥5,033 million due to impairment losses on investment securities resulting from a substantial decline in the shares held and impairment losses on intangible fixed assets of a consolidated subsidiary, among other factors. Net loss attributable to owners of the parent was ¥612 million.」
Impairment losses on investment securities increased to ¥3,958 million, resulting in extraordinary losses of ¥5,033 million and a net loss attributable to owners of the parent of ¥612 million. - FY2020-Q3WorsenedAnnual report
「Impairment losses on investment securities 6 3,368」
Impairment losses on investment securities rose sharply from ¥6 million in the same period of the previous year to ¥3,368 million, contributing to extraordinary losses of ¥4,415 million and a quarterly net loss attributable to owners of the parent of ¥1,321 million. - FY2020-Q2WorsenedAnnual report
「Impairment losses on investment securities － 3,344」
During the six-month period, ¥3,344 million of impairment losses on investment securities was recognized, contributing to extraordinary losses and a quarterly net loss attributable to owners of the parent of ¥1,131 million. The amount of impairment losses on investment securities increased substantially. - FY2020-Q1MaterialisedAnnual report
「Impairment losses on investment securities － 383」
The company recognized ¥383 million of impairment losses on investment securities as an extraordinary loss, resulting in an actual impairment loss on investment securities. - FY2019-Q3MaterialisedAnnual report
「Provision for bad debt － 254」
During the nine-month period, ¥254 million of provision for bad debt was recognized as an extraordinary loss, and a bad debt loss was incurred. - FY2019-Q2MaterialisedAnnual report
「Provision for bad debt － 260」
During the six-month period, ¥260 million of provision for bad debt was recognized as an extraordinary loss, and a bad debt loss was incurred. - FY2018MaterialisedAnnual report
「Impairment losses on investment securities 3 Provision for bad debt 311」
During the fiscal year, impairment losses on investment securities of ¥3 million and provision for bad debt of ¥311 million were recognized, and investment impairment losses and bad debt losses continue to be incurred. - FY2018-Q2MaterialisedAnnual report
「Extraordinary losses Impairment losses on investment securities － 66」
During the six-month period, ¥66 million of impairment losses on investment securities was recognized. Impairment losses on investment securities continue to be incurred. - FY2018-Q1MaterialisedAnnual report
「Provision for bad debt ¥33 million」
In the first quarter, ¥33 million of provision for bad debt was recognized as a non-operating expense. - FY2017MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥10 million were recognized on securities, consisting of ¥10 million on shares of subsidiaries and affiliates.」
During the consolidated fiscal year, ¥10 million of impairment losses were also recognized on shares of subsidiaries and affiliates. - FY2016MaterialisedAnnual report
「In addition, as impairment losses on investment securities and provision for bad debt were recognized as extraordinary losses, net income attributable to owners of the parent was ¥463 million, down 71.7% from the previous consolidated fiscal year.」
The company recognized impairment losses on investment securities of ¥657 million and provision for bad debt of ¥1,271 million, resulting in a substantial decline in net income.