Market Price Fluctuation Risk of Held Investment Securities
First written in FY2017. 7 of 19 entries say "Mitigated", first in FY2023. Latest entry: FY2026.
Toho Acetylene moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 57 of 139 companies on the "Worse" side.
30 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「The valuation difference on other securities increased from ¥53,449 thousand at the end of the previous consolidated fiscal year to ¥86,130 thousand at the end of the current consolidated fiscal year.」
The valuation difference related to market price fluctuation risk increased from the end of the previous fiscal year, showing a move toward improvement from the deterioration in valuation in the previous fiscal year. - FY2026-H1MitigatedAnnual report
「Valuation difference on other securities 53,449 64,077」
The valuation difference on other securities increased from ¥53.449 million at the end of the previous consolidated fiscal year to ¥64.077 million at the end of the interim period, reducing the deterioration in valuation caused by market price movements from the end of the previous fiscal year. - FY2025-H1MitigatedAnnual report
「Valuation difference on other securities 57,814 70,807」
The valuation difference on other securities increased from ¥57.814 million at the end of the previous fiscal year to ¥70.807 million at the end of the interim period, further improving the valuation difference from the end of the previous fiscal year. - FY2024MitigatedAnnual report
「Valuation difference on other securities 2,321 57,814」
The valuation difference on other securities increased from ¥2.321 million at the end of the previous fiscal year to ¥57.814 million, further reducing the deterioration in valuation caused by market price movements through the previous fiscal year. - FY2024-Q2Further increase in valuation differenceAnnual report
「Valuation difference on other securities 2,321 30,141」
The valuation difference on other securities increased from ¥2,321 thousand at the end of the previous fiscal year to ¥30,141 thousand at the end of the second quarter, further reducing the deterioration in valuation caused by market price movements through the previous fiscal year. - FY2024-Q1Unrealized valuation gains increasedAnnual report
「Valuation difference on other securities 2,321 27,648」
The valuation difference on other securities increased from ¥2,321 thousand at the end of the previous fiscal year to ¥27,648 thousand, indicating a reduction in the deterioration in valuation caused by market price movements through the previous fiscal year. - FY2023MitigatedAnnual report
「Valuation difference on other securities 1,011 2,321」
The valuation difference on other securities increased from ¥1,011 thousand at the end of the previous fiscal year to ¥2,321 thousand, indicating a reduction in the deterioration in valuation caused by market price movements through the previous fiscal year. - FY2023-Q3WorsenedAnnual report
「Valuation difference on other securities 1,011 - 24,980」
The valuation difference on other securities declined from ¥1,011 thousand at the end of the previous fiscal year to negative ¥24,980 thousand, with the deterioration in valuation due to market price movements reflected further in net assets. - FY2023-Q2WorsenedAnnual report
「Valuation difference on other securities 1,011 - 14,823」
The valuation difference on other securities declined from ¥1,011 thousand at the end of the previous fiscal year to negative ¥14,823 thousand at the end of the second quarter, with the deterioration in valuation due to market price movements reflected in net assets. - FY2023-Q1MaterialisedAnnual report
「Valuation difference on other securities 1,011 - 2,285」
The valuation difference on other securities declined from ¥1,011 thousand at the end of the previous fiscal year to negative ¥2,285 thousand at the end of the first quarter, reflecting the impact of market price movements in net assets. - FY2022MaterialisedAnnual report
「Loss on valuation of investment securities, ¥11 million」
Due to fluctuations in the market prices of listed shares and other securities, the company recognized a ¥11 million loss on valuation of investment securities, and the valuation difference on available-for-sale securities also decreased from ¥64.68 million at the end of the previous fiscal year to ¥1.01 million. - FY2022-Q3MaterialisedAnnual report
「Valuation difference on available-for-sale securities 64,680 20,127」
The valuation difference on available-for-sale securities decreased from ¥64.680 million at the end of the previous consolidated fiscal year to ¥20.127 million at the end of the third quarter, with valuation changes in investment securities held reflected in net assets. - FY2022-Q1Valuation differences on securities decreasedAnnual report
「Valuation difference on available-for-sale securities 64,680 39,335」
The valuation difference on available-for-sale securities decreased from ¥64.680 million at the end of the previous consolidated fiscal year to ¥39.335 million at the end of the first quarter. - FY2021-Q3Valuation difference on securities increased furtherAnnual report
「Valuation difference on available-for-sale securities 7,806 19,402」
The valuation difference on available-for-sale securities increased from ¥7.806 million at the end of the previous consolidated fiscal year to ¥19.402 million, with valuation changes in investment securities held reflected in net assets. - FY2021-Q2Increase in valuation difference on available-for-sale securitiesAnnual report
「Valuation difference on available-for-sale securities 7,806 15,203」
The valuation difference on available-for-sale securities increased from ¥7.806 million at the end of the previous consolidated fiscal year to ¥15.203 million, with valuation changes in investment securities held reflected in net assets. - FY2020MaterialisedAnnual report
「The main factors were an increase from investment in property, plant and equipment, offset by a decrease due to depreciation expense and a decline in investment securities resulting from lower fair values of listed shares.」
The decline in the fair value of listed shares was reflected in the full-year financial position as a decrease in investment securities. - FY2020-Q2MaterialisedAnnual report
「Valuation difference on available-for-sale securities 82,187 58,478」
The valuation difference on available-for-sale securities decreased from ¥82.187 million at the end of the previous consolidated fiscal year to ¥58.478 million, with valuation changes in investment securities held reflected in net assets. - FY2019MaterialisedAnnual report
「Investment securities decreased due to a decline in the fair value of listed shares.」
The decline in listed share prices was reflected in the financial statements as a decrease in investment securities. - FY2017First statedAnnual report
「Investment securities consist of shares, and listed shares are exposed to the risk of fluctuations in market prices. They are primarily shares in companies with which we have business relationships, and their fair values, monitored quarterly, are reported to the Board of Directors.」
The company has for the first time explicitly identified the risk of fluctuations in market prices for listed shares, including cross-shareholdings, in the notes to the financial instruments.