Komori
Katakura & Co-op Agri (4031) · RiskRestated

Risk of Declines in the Value of Held Assets

First written in FY2017. 17 of 18 entries say "Restated". Latest entry: FY2025-H1.

18entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2025-H12017: 120172018: 420182019: 320192020: 220202021: 120212022: 220222023: 320232024: 22024
Same theme, other companies
Impairment risk arising from declines in the value of held assets, including land and securitiesA theme 42 companies write about · 42 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 8 of 18 companies on the "Worse" side.

16 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 42 companies compared. The sentences above are computed from all 42.
Full recordFilings, disclosures and news, newest first
  1. FY2025-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  2. FY2024-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  3. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  4. FY2024-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  5. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  6. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  7. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  8. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is comprehensively stated that there have been no material changes in the risk of declines in the value of assets held.
  9. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  10. FY2020RestatedAnnual report

    「A decline in the value of assets held by the Group, including land, buildings and securities, may affect the Group's operating performance and financial position.」

    The risk of declines in the value of land, buildings, securities and other assets held continues.
  11. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  12. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It is stated that there have been no material changes in the risk of declines in the value of assets held.
  13. FY2019RestatedAnnual report

    「A decline in the value of assets held by the Group, including land, buildings and securities, may affect the Group's operating performance and financial position.」

    The risk of declines in the value of land, buildings, securities and other assets held continues.
  14. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is comprehensively stated that there have been no material changes in the risk of declines in the value of assets held.
  15. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    It is comprehensively stated that there have been no material changes in the risk of declines in the value of assets held.
  16. FY2018RestatedAnnual report

    「A decline in the value of assets held by the Group, including land, buildings and securities, may affect the Group's operating performance and financial position.」

    The risk of declines in the value of land, buildings, securities and other assets held is reiterated.
  17. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    It is comprehensively stated that there have been no material changes in the risk of declines in the value of assets held.
  18. FY2017First statedAnnual report

    「A decline in the value of assets held by the Group, including land, buildings and securities, may affect the Group's operating performance and financial position.」

    A decline in the value of land, buildings, securities and other assets is disclosed for the first time as a standalone risk.
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