Komori
Nihon Kagaku Sangyo (4094) · FactMitigated

Decrease in Investments and Other Assets and Valuation Difference Due to Falling Share Prices

First written in FY2019-Q3. 13 of 24 entries say "Mitigated", first in FY2020-Q3. Latest entry: FY2026.

24entries
8years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseMitigatedFY2021-Q1 – FY2021WorsenedFY2023-Q1 – FY2023MitigatedFY2024-Q1 – FY2024WorsenedFY2025-H1 – FY20252019: 320192020: 420202021: 420212022: 320222023: 420232024: 320242025: 120252026: 22026
Same theme, other companies
Valuation Losses Due to Declines in the Market Value of Securities HeldA theme 228 companies write about · 225 as a headwind · 3 as a tailwind

The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.

53 other companies' latest entry also says "Mitigated".

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 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 230 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Although long-term deposits declined, investments and other assets increased by ¥92 million from the end of the previous consolidated fiscal year to ¥17,357 million, mainly due to an increase in the market value of shares held.」

    Investments and other assets increased due to the rise in the market value of held shares, mitigating the impact of the decrease in valuation differences through the previous fiscal year.
  2. 2026-05-14MitigatedEarnings

    「Although long-term deposits declined, investments and other assets increased by ¥92 million from the end of the previous consolidated fiscal year to ¥17,357 million, mainly due to an increase in the market value of shares held.」

    The increase in the market value of shares held reversed the impact of the decline in valuation differences recognized in the previous fiscal year.
  3. FY2025WorsenedAnnual report

    「The valuation difference on available-for-sale securities decreased from ¥3,996.612 million at the end of the previous consolidated fiscal year to ¥3,272.862 million.」

    The valuation difference on held shares decreased by ¥723.750 million, and the impact of falling share prices became apparent over the full fiscal year.
  4. FY2025-H1WorsenedAnnual report

    「Valuation difference on available-for-sale securities ¥3,996.612 million ¥3,580.526 million」

    The valuation difference on available-for-sale securities decreased from ¥3,996.612 million at the end of the previous fiscal year to ¥3,580.526 million, narrowing the valuation difference on held shares.
  5. FY2024MitigatedAnnual report

    「Investments and other assets increased by ¥1,960 million from the end of the previous consolidated fiscal year to ¥13,337 million due to rising share prices of held shares and other factors.」

    Investments and other assets increased due to rising share prices of held shares and other factors, further mitigating the decline caused by falling share prices through the previous year.
  6. FY2024-Q3MitigatedAnnual report

    「Investments and other assets increased by ¥1,047 million from the end of the previous consolidated fiscal year to ¥12,424 million due to rising share prices of held shares and other factors.」

    Investments and other assets increased from the end of the previous fiscal year due to rising share prices of held shares and other factors, mitigating the previous decline caused by falling share prices.
  7. FY2024-Q2MitigatedAnnual report

    「Investments and other assets increased by ¥145 million from the end of the previous consolidated fiscal year to ¥11,522 million due to rising share prices of held shares and other factors.」

    Investments and other assets increased by ¥145 million from the end of the previous fiscal year due to rising share prices of held shares and other factors, partially mitigating the decline previously caused by falling share prices.
  8. FY2024-Q1MitigatedAnnual report

    「Investments and other assets increased by ¥352 million from the end of the previous consolidated fiscal year to ¥11,729 million due to rising share prices of held shares and other factors.」

    Investments and other assets increased by ¥352 million from the end of the previous fiscal year due to rising share prices of held shares and other factors, partially mitigating the decline previously caused by falling share prices.
  9. FY2023WorsenedAnnual report

    「Investments and other assets decreased by ¥697 million from the end of the previous consolidated fiscal year to ¥11,376 million due to declines in the share prices of some held shares and other factors, resulting in a decrease of ¥656 million from the end of the previous consolidated fiscal year to ¥18,928 million.」

    Investments and other assets decreased by ¥697 million from the end of the previous fiscal year due to declines in the share prices of held shares and other factors, and the decrease continued after the recovery trend.
  10. FY2023-Q3WorsenedAnnual report

    「Investments and other assets decreased by ¥1,260 million from the end of the previous consolidated fiscal year to ¥10,813 million due to declines in the share prices of held shares and other factors, resulting in」

    Investments and other assets decreased by ¥1,260 million from the end of the previous fiscal year due to declines in the share prices of held shares and other factors, and the decrease has continued after the recovery trend through the previous period.
  11. FY2023-Q2WorsenedAnnual report

    「Investments and other assets decreased by ¥1,561 million from the end of the previous consolidated fiscal year to ¥10,512 million due to declines in the share prices of held shares and other factors, resulting in」

    Investments and other assets decreased by ¥1,561 million from the end of the previous fiscal year due to declines in the share prices of held shares and other factors, with the decline widening from the recovery trend through the previous period.
  12. FY2023-Q1WorsenedAnnual report

    「Investments and other assets decreased by ¥1,152 million from the end of the previous consolidated fiscal year to ¥10,921 million, mainly due to a decline in the share prices of held shares.」

    Investments and other assets decreased by ¥1,152 million from the end of the previous fiscal year due to declines in the share prices of held shares and other factors, falling again after the recovery trend in the previous fiscal year.
  13. FY2022-Q3MitigatedAnnual report

    「Investments and other assets increased by ¥718 million from the end of the previous consolidated fiscal year to ¥12,905 million, as the share prices of held shares rose.」

    Investments and other assets increased by ¥718 million from the end of the previous fiscal year due to rising share prices of held shares, further mitigating the previous impact of share price declines.
  14. FY2022-Q2MitigatedAnnual report

    「Investments and other assets increased by ¥103 million from the end of the previous consolidated fiscal year to ¥12,290 million, as the share prices of held shares rose.」

    Investments and other assets increased by ¥103 million from the end of the previous fiscal year due to rising share prices of held shares, further mitigating the impact of the share price decline through the previous quarter.
  15. FY2022-Q1WorsenedAnnual report

    「Tangible fixed assets increased by ¥153 million from the end of the previous consolidated fiscal year to ¥7,312 million, as construction in progress was recorded for contract-processing equipment for cathode materials for secondary batteries at the Saitama Plant despite progress in depreciation of machinery and equipment. Meanwhile, investments and other assets declined by ¥438 million to ¥11,748 million because of falling share prices of held securities. As a result, fixed assets declined by ¥292 million from the end of the previous consolidated fiscal year to ¥19,241 million.」

    Investments and other assets decreased by ¥438 million from the end of the previous fiscal year due to a decline in the share prices of held shares, reversing the recovery trend through the previous fiscal year.
  16. FY2021MitigatedAnnual report

    「As share prices of held securities rose, investments and other assets increased by ¥2,831 million from the end of the previous consolidated fiscal year to ¥12,186 million.」

    Investments and other assets increased from the end of the previous fiscal year because of higher share prices of held securities, easing the previous impact of falling share prices.
  17. FY2021-Q3MitigatedAnnual report

    「Meanwhile, tangible fixed assets declined by ¥454 million from the end of the previous consolidated fiscal year to ¥7,114 million as depreciation progressed on machinery and equipment. However, investments and other assets increased by ¥2,016 million to ¥11,372 million because of higher share prices of held securities,」

    Investments and other assets increased by ¥2,016 million because of higher share prices of held securities, further easing the impact of the previous year's decline and impairment losses caused by falling share prices.
  18. FY2021-Q2MitigatedAnnual report

    「As share prices of held securities recovered, investments and other assets increased by ¥1,371 million from the end of the previous consolidated fiscal year to ¥10,726 million.」

    Investments and other assets increased by ¥1,371 million from the end of the previous fiscal year as held share prices recovered, further easing the impact of the previous year's decline.
  19. FY2021-Q1MitigatedAnnual report

    「As share prices of held securities recovered, investments and other assets increased by ¥1,136 million from the end of the previous consolidated fiscal year to ¥10,492 million.」

    In contrast to the decline in investments and other assets caused by falling share prices through the previous fiscal year, investments and other assets increased this quarter as share prices recovered.
  20. FY2020WorsenedAnnual report

    「During the consolidated fiscal year, impairment charges of ¥45,260 thousand were recognized on securities, all relating to shares classified as other marketable securities.」

    A ¥45,260 thousand impairment charge was recognized for the full year due to the decline in the fair value of held securities, with the impact on profit or loss confirmed.
  21. FY2020-Q3MitigatedAnnual report

    「During the cumulative third-quarter consolidated accounting period, impairment losses on investment securities were reversed because share prices recovered.」

    Impairment losses on investment securities recognized in the previous quarter were reversed as share prices recovered.
  22. FY2020-Q2WorsenedAnnual report

    「For investment securities held by the company whose fair value had declined significantly below their carrying value, impairment charges were recognized, and an impairment loss on investment securities of ¥38 million was recorded.」

    The decline in the fair value of held investment securities resulted in impairment charges, with a ¥38 million valuation loss recognized in profit or loss.
  23. FY2019AdvancedAnnual report

    「As investments and other assets declined by ¥431 million from the end of the previous consolidated fiscal year to ¥10,010 million due to falling share prices of held securities,」

    Investments and other assets declined by ¥431 million from the end of the previous fiscal year because of falling share prices of held securities.
  24. FY2019-Q3First statedAnnual report

    「As investment and other assets decreased by ¥1,492 million from the end of the previous consolidated fiscal year to ¥8,949 million due to falling prices of shares held, the balance decreased by ¥1,322 million from the end of the previous consolidated fiscal year to ¥16,129 million.」

    Falling share prices reduced investments and other assets by ¥1,492 million, while the valuation difference on available-for-sale securities declined from ¥2,406 million to ¥1,132 million.
Moved together

"Increase in Cash and Cash Equivalents Supported by Cash Generated from Operating Activities" moved the same way as this thread, in the same document, in 14 of its 24 moves.

14109887★123456
  1. ★This thread
  2. 1Increase in Cash and Cash Equivalents Supported by Cash Generated from Operating Activities14×
  3. 2Pressure on Building-Materials Profitability from Weak Housing Starts and Sluggish Sales of Core Products10×
  4. 3Risks from Price Volatility and Supply Disruptions for Nonferrous Metals, Petroleum-Based Raw Materials and Building-Material Inputs9×
  5. 4Continued investment in research and development8×
  6. 5Stagnant Sales Volumes of Existing Products Due to Multiple Sourcing by Customers and the Shift of Production Overseas8×
  7. 6Higher Operating and Ordinary Profit, Primarily Due to Lower Costs7×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Nihon Kagaku Sangyo's next results are scheduled for 2026-11-09. Read the earnings preview It last moved in the Earnings of 2026-05-14: "Mitigated".
News
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