Market price risk associated with cross-shareholdings
First written in FY2016. 9 of 22 entries say "Materialised", first in FY2017-Q1. Latest entry: 2026-11-13.
Koatsu Gas Kogyo moved to the "Worse" side of this theme in 2016, 3 years before the typical company in this theme (2019).
The whole theme swung hardest in 2019: 19 of 57 companies on the "Worse" side.
18 other companies' latest entry also says "Other".
- 2026-11-13OtherResults
「固定資産は、投資有価証券の時価が上昇したことにより前連結会計年度末に比べて26億11百万円増加し、645億３百万円となりました。」
投資有価証券の時価上昇が固定資産の増加要因として記載された。 - FY2026Increase in the market value of investment securitiesAnnual report
「Fixed assets increased by ¥3,541 million from the end of the previous consolidated fiscal year to ¥61,891 million. This was mainly due to a ¥3,233 million increase resulting from the higher fair value of investment securities.」
The balance of investment securities increased by ¥3,233 million due to higher market values, contributing to the increase in fixed assets. - FY2026-H1Increase in the market value of investment securitiesAnnual report
「Assets increased by ¥53 million from the end of the previous consolidated fiscal year, as the increase in the fair value of investment securities outweighed declines mainly in cash and deposits, accounts receivable, and notes receivable.」
The increase in the fair value of investment securities was described as a factor increasing assets that offset declines in cash and trade receivables. - FY2025MaterialisedAnnual report
「Investment securities decreased by ¥1,015 million due to the sale of shares and lower market values」
The balance decreased by ¥1,015 million from the end of the previous fiscal year due to the decline in the fair value of investment securities and the sale of shares. - FY2024Increase in the balance due to the higher fair value of investment securitiesAnnual report
「Fixed assets increased by ¥8,632 million from the end of the previous consolidated fiscal year to ¥56,140 million. This was mainly due to capital expenditures under the medium-term management plan, which increased property, plant and equipment by ¥3,221 million, and a ¥4,939 million increase in investment securities resulting from higher market values.」
The balance of investment securities increased by ¥4,939 million due to higher market values, contributing to the increase in fixed assets. - FY2024-Q2Increase in assets due to the higher fair value of investment securitiesAnnual report
「Assets increased by ¥6,470 million from the end of the previous consolidated fiscal year, mainly due to increases in cash and deposits, property, plant and equipment and the fair value of investment securities.」
The increase in the fair value of investment securities contributed to the increase in total assets. The Company also recorded a gain on sale of investment securities of ¥119 million and a loss on sale of ¥8 million. - FY2024-Q1Increase in the fair value of investment securities and recognition of a gain on saleAnnual report
「Assets increased by ¥2,137 million from the end of the previous consolidated fiscal year, due to increases in the fair value of investment securities and property, plant and equipment despite a decline mainly in accounts receivable.」
Assets increased due to the higher fair value of investment securities. The Company also recorded a gain on sale of investment securities of ¥119 million and a loss on sale of ¥8 million. - FY2023-Q1MaterialisedAnnual report
「Assets increased by ¥719 million from the end of the previous consolidated fiscal year, as an increase in property, plant and equipment outweighed declines mainly in cash and deposits and the fair value of investment securities.」
The decline in the fair value of investment securities was described as an actual factor contributing to the change in assets. - FY2022MaterialisedAnnual report
「This was mainly because investment securities decreased by ¥1,655 million due to lower market values, while property, plant and equipment increased by ¥2,111 million. In addition, during the consolidated fiscal year under review, the Company recorded an impairment loss of ¥6.217 million on listed shares.」
The decline in the fair value of investment securities was reflected in a lower balance, and an impairment loss of ¥6.217 million was also recorded on listed shares. - FY2022-Q3MaterialisedAnnual report
「Assets increased by ¥4,816 million from the end of the previous consolidated fiscal year, as increases in cash and deposits, trade receivables and property, plant and equipment outweighed declines mainly in the fair value of investment securities and from the sale of shares.」
The decline in the fair value of investment securities actually emerged as a factor contributing to the decrease in assets, and the sale of shares was also described. - FY2022-Q2Increase in the fair value of investment securities and gain on saleAnnual report
「Assets increased by ¥2,257 million from the end of the previous consolidated fiscal year, as increases in property, plant and equipment and the fair value of investment securities outweighed a decline mainly in trade receivables and other assets. This was mainly because proceeds of ¥577 million from the sale of investment securities outweighed payments of ¥1,954 million for the acquisition of property, plant and equipment.」
The increase in the fair value of investment securities contributed to the increase in assets, and the Company also recorded proceeds of ¥577 million from sales and a gain on sale of ¥439 million. - FY2022-Q1MaterialisedAnnual report
「Assets decreased by ¥206 million from the end of the previous consolidated fiscal year, as declines in trade receivables and the fair value of investment securities outweighed increases mainly in cash and deposits and property, plant and equipment.」
The decline in the fair value of investment securities actually emerged as a factor contributing to the decrease in total assets. - FY2021Increase in the fair value of investment securities and recognition of a gain on saleAnnual report
「Fixed assets increased by ¥5,100 million from the end of the previous consolidated fiscal year to ¥42,570 million. This was mainly due to a ¥2,461 million increase in investment securities resulting from higher market values and a ¥2,360 million increase in property, plant and equipment.」
The balance of investment securities increased by ¥2,461 million due to higher market values. The Company also recorded a gain on sale of investment securities of ¥524 million. - FY2021-Q3Increase in total assets due to the higher fair value of investment securitiesAnnual report
「Assets increased by ¥2,978 million from the end of the previous consolidated fiscal year, as increases in property, plant and equipment and the fair value of investment securities outweighed a decline mainly in trade receivables.」
The increase in the fair value of investment securities contributed to the increase in assets, and total assets increased by ¥2,978 million from the end of the previous consolidated fiscal year. - FY2021-Q2Increase in the fair value of investment securities alongside a decrease in total assetsAnnual report
「Assets decreased by ¥1,445 million from the end of the previous consolidated fiscal year, despite increases mainly in property, plant and equipment and the fair value of investment securities, due to declines in trade receivables and other assets.」
Although the increase in the fair value of investment securities contributed to the increase in assets, total assets decreased by ¥1,445 million year on year due to declines in trade receivables and other assets. - FY2021-Q1Increase in the market value of investment securitiesAnnual report
「Assets decreased by ¥1,338 million from the end of the previous consolidated fiscal year, as increases in property, plant and equipment and the fair value of investment securities were outweighed by decreases in cash and deposits and trade receivables.」
Although the increase in the fair value of investment securities was described as a factor contributing to the increase in assets, total assets decreased by ¥1,338 million due to declines in cash and deposits and trade receivables. - FY2020MaterialisedAnnual report
「During the consolidated fiscal year under review, the Company recorded an impairment loss of ¥88.240 million on listed shares.」
In connection with fluctuations in the market prices of investment securities, recorded an impairment loss of ¥88.240 million on listed shares during the fiscal year. - FY2020-Q3Increase in the market value of investment securitiesAnnual report
「Assets increased by ¥1,846 million from the end of the previous consolidated fiscal year, mainly because increases in property, plant and equipment and the fair value of investment securities outweighed a decline in cash and deposits.」
The increase in the fair value of investment securities was described as a factor contributing to the increase in assets. - FY2019MaterialisedAnnual report
「During the consolidated fiscal year under review, the Company recorded an impairment loss of ¥110.254 million on listed shares.」
In connection with market price fluctuation risk, recorded an impairment loss of ¥110.254 million on listed shares during the fiscal year. - FY2019-Q3MaterialisedAnnual report
「Assets increased by ¥2,094 million from the end of the previous consolidated fiscal year, despite a decline mainly in the fair value of investment securities, due to increases in cash and deposits, trade receivables and property, plant and equipment.」
The decline in the fair value of investment securities was reflected in the actual asset position, and the valuation difference on other securities also decreased. - FY2017-Q1MaterialisedAnnual report
「Loss on valuation of investment securities」
Recognized an impairment loss of ¥50.154 million on investment securities as an extraordinary loss for the first quarter under review, resulting from market price fluctuations. - FY2016First statedAnnual report
「Investment securities comprise shares held in companies with which the Group has business relationships and are exposed to the risk of fluctuations in market prices.」
Described the risk of market price fluctuations for shares held for business relationship purposes.