Market Price Fluctuations and Issuer Credit Risk Relating to Investment Securities
First written in FY2018. 2 of 7 entries say "Restated". Latest entry: FY2026-H1.
I'Ll Inc moved to the "Worse" side of this theme in 2024, 4 years after the typical company in this theme (2020).
The whole theme swung hardest in 2019: 31 of 91 companies on the "Worse" side.
22 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「This was mainly due to a decrease of ¥99.840 million in securities, while cash and deposits increased by ¥1,448.675 million, notes, accounts receivable and contract assets increased by ¥134.915 million, and other current assets, including ¥2.214 million in accrued income, increased. Proceeds from the redemption of investment securities ¥100 million」
Securities of ¥99.840 million recorded at the end of the previous fiscal year decreased, and proceeds of ¥100 million from the redemption of investment securities were reported. Exposure to market price fluctuation risk and issuer credit risk has decreased. - FY2025WorsenedAnnual report
「Securities and investment securities consist of bonds and shares in companies with which the company has business relationships, and are exposed to market price fluctuation risk and issuer credit risk.」
The carrying amount of bonds with market values increased from ¥99.540 million in the previous fiscal year to ¥199.560 million in total securities and investment securities in the current fiscal year, expanding exposure to market price fluctuation risk and issuer credit risk. - FY2024WorsenedAnnual report
「Investment securities consist of bonds and shares in companies with which the company has business relationships, and are exposed to market price fluctuation risk and issuer credit risk.」
Although there were no investment securities with market values in the previous fiscal year, the company acquired ¥100 million in bonds during the current fiscal year and held bonds with a fair value of ¥99.540 million at the end of the period. Exposure to market price fluctuation risk and issuer credit risk has therefore re-emerged. - FY2022RestatedAnnual report
「Current consolidated fiscal year (31 July 2022) There are no applicable matters. Unlisted shares (¥46.716 million recorded on the consolidated balance sheet) are not disclosed because they are shares and other securities without a market price.」
The company continues to hold no investment securities with market values, with investment securities consisting solely of ¥46.716 million in unlisted shares. - FY2021Investment securities with market values were eliminated, leaving only unlisted shares.Annual report
「Current consolidated fiscal year (31 July 2021) There are no applicable matters. Unlisted shares (¥46.716 million recorded on the consolidated balance sheet) are not disclosed because they have no market price and their fair value is considered extremely difficult to determine.」
The investment trusts with market values held in the previous fiscal year were no longer held in the current fiscal year, leaving investment securities consisting solely of ¥46.716 million in unlisted shares. - FY2019RestatedAnnual report
「Investment securities consist of investment trusts and shares in companies with which the company has business relationships, and are exposed to market price fluctuation risk and issuer credit risk.」
The company continues to disclose market price fluctuation risk and issuer credit risk relating to investment securities. - FY2018First statedAnnual report
「Investment securities consist of investment trusts and shares in companies with which the company has business relationships, and are exposed to market price fluctuation risk and issuer credit risk.」
The company disclosed market price fluctuation risk and issuer credit risk relating to investment securities for the first time. The balance at the end of the current consolidated fiscal year was ¥172.571 million, including ¥142.588 million in investment securities with market values, while the valuation difference on other securities was a negative ¥6.240 million.