Risk of Unrecoverability and Impairment Losses on Investments and Financing
First written in FY2020. 14 of 17 entries say "Materialised", first in FY2021-Q2. Latest entry: FY2026-H1.
Sun* moved to the "Worse" side of this theme in 2022, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 10 of 27 companies on the "Worse" side.
26 other companies' latest entry also says "Materialised".
- FY2026-H1MaterialisedAnnual report
「Loss on valuation of investment securities ¥59 million」
During the interim consolidated accounting period, the Company recognized a ¥59 million loss on valuation of investment securities. Valuation losses relating to investments and loans continued to arise. - 2026-05-15MaterialisedEarnings
「Loss on valuation of investment securities 31 42」
The company recorded a ¥42 million loss on valuation of investment securities in the quarter and continues to report valuation losses related to investments and financing. - FY2025MaterialisedAnnual report
「Loss on valuation of investment securities ¥60 million Loss on valuation of shares in affiliates ¥33 million」
During the fiscal year ended December 2025, the Company recognized a ¥60 million loss on valuation of investment securities and a ¥33 million loss on valuation of shares in affiliates. Valuation losses relating to investments and loans continued to arise. - FY2025-H1MaterialisedAnnual report
「Loss on valuation of investment securities ¥31 million」
During the interim consolidated accounting period, the Company recognized a ¥31 million loss on valuation of investment securities, and valuation losses relating to investments and loans continued to arise. - FY2024-H1MaterialisedAnnual report
「Loss on valuation of investment securities ¥25 million」
During the interim consolidated accounting period, the Company recognized a ¥25 million loss on valuation of investment securities, and valuation losses relating to investments and loans continued to arise. - FY2024-Q1MaterialisedAnnual report
「Loss on valuation of investment securities ¥25 million」
During the first three months of the consolidated fiscal year, the Company recognized a ¥25 million loss on valuation of investment securities, and valuation losses relating to investments and loans continued to arise. - FY2023MaterialisedAnnual report
「Loss on valuation of equity investments ¥8 million Loss on valuation of investments in affiliates ¥73 million Loss on valuation of shares in affiliates ¥53 million Loss on valuation of investment securities ¥40 million」
During the fiscal year ended December 2023, the Company recognized valuation losses on equity investments, investments in affiliates, shares in affiliates and investment securities, indicating that losses relating to investments and loans continued to arise. - FY2023-Q3MaterialisedAnnual report
「Loss on valuation of investment securities ¥38 million Loss on valuation of investments in affiliates ¥95 million」
During the first nine months of the fiscal year, the Company recognized losses on valuation of investment securities of ¥38 million and investments in affiliates of ¥95 million. Valuation losses relating to investments and loans continued to arise. - FY2023-Q2MaterialisedAnnual report
「Loss on valuation of investment securities ¥38 million Loss on valuation of investments in affiliates ¥57 million Loss on valuation of equity investments ¥8 million」
During the first six months of the fiscal year, the Company recognized losses on valuation of investment securities of ¥38 million, investments in affiliates of ¥57 million and equity investments of ¥8 million, and valuation losses relating to investments and loans continued to arise. - FY2023-Q1MaterialisedAnnual report
「Loss on valuation of investment securities ¥26 million Loss on valuation of investments in affiliates ¥57 million Loss on valuation of equity investments ¥8 million Total extraordinary losses ¥92 million」
During the first quarter, the Company recognized losses on valuation of investment securities of ¥26 million, investments in affiliates of ¥57 million and equity investments of ¥8 million, for total extraordinary losses of ¥92 million. Valuation losses relating to investments and loans continued to arise. - FY2022RestatedAnnual report
「For investment securities, the Company recognized a ¥51.287 million valuation loss during the consolidated fiscal year ended 31 December 2022.」
With respect to the risk of non-recovery or impairment of investments and loans, the annual disclosure also confirms that the risk materialized through the recognition of a ¥51.287 million loss on valuation of investment securities. - FY2022-Q3MaterialisedAnnual report
「Loss on valuation of investment securities — ¥51.287 million」
A ¥51.287 million loss on valuation of investment securities was recognized during the first nine months of the fiscal year. The amount recognized increased from ¥46.837 million in the cumulative period of the previous quarter, and losses relating to investments and loans continued to arise. - FY2022-Q2MaterialisedAnnual report
「Loss on valuation of investment securities ¥46.837 million」
A ¥46.837 million loss on valuation of investment securities was recognized during the first six months of the fiscal year. The recognition of valuation losses on investments and loans continues to be disclosed. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, the Company recognized a ¥10.872 million loss on valuation of equity investments.」
In connection with the risk of non-recovery or impairment of investments and loans, a ¥10.872 million loss on valuation of equity investments was recognized. - FY2021-Q3MitigatedAnnual report
「When making decisions on investments and loans, the Company considers factors including the assessment of investment returns and financial conditions. For private equity investments, which it recognizes as a particularly important risk, the Company has established a Private Equity Investment Operations Manual, requires due diligence before investment, and seeks to mitigate the risk by making decisions based on verification of each identified risk and the corresponding measures.」
The management procedures for investment and lending risks are specified, including assessment of investment returns and financial conditions, pre-investment due diligence, risk verification and response measures. - FY2021-Q2MaterialisedAnnual report
「Loss on valuation of investment securities ¥526 thousand」
In connection with the risk of non-recovery or impairment of investments and loans, a ¥526 thousand loss on valuation of investment securities was recognized. However, the body of the text only indicates that the valuation loss occurred and does not state its reason or its relationship to non-recovery. - FY2020First statedAnnual report
「If the planned investments and loans cannot be recovered, or if an event occurs that would be subject to an impairment loss, the operating results and financial position of the Group may be affected.」
The risk of non-recovery or impairment losses relating to investments and loans, including equity investments, capital expenditures, alliances and M&A, is disclosed as a risk.