Changes in the Market Value of Securities Held
First written in FY2017-Q2. 4 of 14 entries say "Restated". Latest entry: 2026-09-01.
Rakus moved to the "Worse" side of this theme in 2020, 1 year after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 68 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- 2026-09-01MitigatedOccurring Fact
「To partially sell investment shares held for pure investment purposes.」
The Company established a sales allocation for listed securities held for pure investment purposes and plans to sell them by the end of October 2026. Expected gains on sale are ¥2.0 billion. Although the sale has not been finalized, it is recorded as a plan to reduce exposure to price fluctuations and impairment of securities held. - FY2026-H1MitigatedAnnual report
「Proceeds from the sale of investment securities ¥2.542 billion」
The company sold investment securities for ¥2.542 billion, reducing the balance of investment securities from ¥3.877 billion at the end of the previous fiscal year to ¥1.320 billion at the end of the interim period. Exposure to price fluctuations and impairment of securities held has declined. - FY2025-H1Updated the balance held and valuation differenceAnnual report
「Payments for the acquisition of investment securities △ ¥550 million」
The company acquired ¥550 million of investment securities, bringing the balance at the end of the interim period to ¥1.218 billion. The valuation difference on other securities increased from negative ¥48 million at the end of the previous fiscal year to ¥116 million. - FY2024MaterialisedAnnual report
「For the consolidated fiscal year, other securities had a carrying amount on the consolidated balance sheet of ¥429 million, an acquisition cost of ¥499 million and a difference of negative ¥70 million.」
After the balance of securities held fell to zero in FY2023, the company acquired listed shares, resulting in a valuation difference of ¥70 million below acquisition cost. The price fluctuation risk has materialised as a valuation difference. - FY2023MitigatedAnnual report
「Issues with a decrease in the number of shares during the fiscal year Unlisted shares 1 11」
The company sold 1 issue of unlisted shares for ¥11 million. As the balance of investment securities and shares in affiliated companies was zero at the end of the period, exposure to price fluctuations and impairment of securities held has declined. - FY2022RestatedAnnual report
「The Group holds securities. For securities other than shares and other instruments without market prices, the Group records impairment losses when fair value declines significantly due to fluctuations in the stock market or other factors. For securities without market prices, the Group records impairment losses when, based on the issuing company's financial condition and future outlook at the end of the period, it determines that impairment is necessary.」
The company has reaffirmed the risk of impacts on financial results and financial condition from declines in securities market prices and impairment of shares and other instruments without market prices. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, the sale price of unlisted shares was ¥250 million, and total gains on sale were ¥210 million. The company also recognised an impairment loss of ¥1.027 million on unlisted shares.」
The sale and impairment of securities actually occurred. The investment securities balance at the end of the period was ¥989,000, and the company recorded an impairment loss on investment securities of ¥1.027 million. - FY2021-Q2Added the sale of investment securities and the decrease in the balanceAnnual report
「Proceeds from the sale of investment securities ¥250 million」
The company sold investment securities during the first half, recording proceeds of ¥250 million and a gain on the sale of investment securities of ¥210 million. The balance at the end of the period was ¥2.016 million. - FY2020-Q3MaterialisedAnnual report
「Impairment loss on investment securities 7,983」
During the nine-month period ended 31 December, the company recorded an impairment loss on investment securities of ¥7.983 million as an extraordinary loss, reflecting the risk of changes in the fair value of securities held and impairment. - FY2019RestatedAnnual report
「The Group holds securities. For securities with quoted market values, the Group records impairment losses when fair value declines significantly due to fluctuations in the stock market or other factors. For securities without quoted market values, the Group records impairment losses when, based on the issuing company's financial condition and future outlook at the end of the period, it determines that impairment is necessary.」
The company continues to disclose the risk of impacts on financial results and financial condition from price declines in securities with quoted market values and impairment of securities without quoted market values. - FY2018RestatedAnnual report
「The Group holds securities. For securities with quoted market values, the Group records impairment losses when fair value declines significantly due to fluctuations in the stock market or other factors.」
The company continues to disclose the risk of impacts on financial results and financial condition from price declines in securities with quoted market values and impairment of securities without quoted market values. - FY2017RestatedAnnual report
「The Group holds securities. For securities with quoted market values, the Group records impairment losses when fair value declines significantly due to fluctuations in the stock market or other factors. For securities without quoted market values, the Group records impairment losses when, based on the issuing company's financial condition and future outlook at the end of the period, it determines that impairment is necessary.」
The company continues to disclose the risk of impacts on financial results and financial condition from price declines in securities with quoted market values and impairment of securities without quoted market values. - FY2017-Q3WorsenedAnnual report
「The Group holds securities. For securities with quoted market values, the Group records impairment losses when fair value declines significantly due to fluctuations in the stock market or other factors. For securities without quoted market values, the Group records impairment losses when, based on the issuing company's financial condition and future outlook at the end of the period, it determines that impairment is necessary. Such circumstances may affect the Group's financial results and financial condition.」
In addition to the risk of price declines in securities with quoted market values, the company has explicitly identified the impairment risk for securities without quoted market values based on the issuing company's financial condition and outlook, and has indicated the potential impact on financial condition as well as financial results. - FY2017-Q2First statedAnnual report
「The Group holds securities with quoted market values. If their fair value declines significantly, an impairment loss may arise and adversely affect the Group's financial results.」
The company has identified the risk of impairment losses from declines in the prices of securities with quoted market values as a newly arising business risk during the six-month period ended 30 September.