Price Volatility Risk of Listed Shares Held
First written in FY2019-Q3. 6 of 26 entries say "Restated". Latest entry: FY2026.
Maruo Calcium moved to the "Worse" side of this theme in 2022, 3 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
35 other companies' latest entry also says "Other".
- FY2026Increase in valuation and recognition of gains on saleAnnual report
「Funds decreased by ¥465 million as a result of investing activities, mainly due to cash inflows including ¥272 million from the withdrawal of time deposits and ¥94 million from the sale of investment securities, offset by cash outflows including ¥544 million for the acquisition of property, plant and equipment.」
Investment securities were sold for ¥94.900 million, resulting in a gain on sale of ¥75.000 million. The balance of investment securities increased by ¥169 million from the end of the previous fiscal year, while the valuation difference on available-for-sale securities also increased from ¥2,341 million to ¥2,469 million. - 2026-05-14MitigatedM&A and Subsidiary Changes
「As the tender offer was completed and we sold all shares of MARUWN CORPORATION held by the company, we recorded a ¥75 million gain on the sale of investment securities as an extraordinary gain in the fourth quarter of the fiscal year ending March 2026.」
All 100,000 shares of MARUWN CORPORATION held by the company were sold, reducing the number of shares held after the tender offer to 0. This reduced the company's exposure to share-price volatility in listed holdings. - FY2026-H1Increase in valuationAnnual report
「Investment securities 4,551,328 4,648,020 Valuation difference on available-for-sale securities 2,341,482 2,406,463」
Investment securities increased from ¥4,551.328 million at the end of the previous consolidated fiscal year to ¥4,648.020 million, while the valuation difference on available-for-sale securities also increased from ¥2,341.482 million to ¥2,406.463 million. Price volatility of securities held was reflected in net assets. - FY2025Increase in valuation and recognition of gains on saleAnnual report
「This was mainly due to increases of ¥665 million in investment securities and ¥100 million in construction in progress, offset by a decrease of ¥755 million in cash and deposits.」
Investment securities increased from ¥3,885.620 million to ¥4,551.328 million, while the valuation difference on available-for-sale securities also increased from ¥2,256.187 million to ¥2,341.482 million. A gain on sale of investment securities of ¥26.264 million was also recognized during the current fiscal year. - FY2025-H1Decrease in valuation and recognition of gains on saleAnnual report
「Investment securities 3,885,620 3,883,411 Valuation difference on available-for-sale securities 2,256,187 2,250,257 Gain on sale of investment securities 13,412」
Investment securities decreased by ¥2.209 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also decreased by ¥5.930 million. Meanwhile, a gain on sale of investment securities of ¥13.412 million was recognized. - FY2024Changes in valuation and gains on saleAnnual report
「This was due to cash inflows including ¥12 million from the sale of investment securities, offset by cash outflows including ¥301 million for the acquisition of property, plant and equipment.」
The Company recorded proceeds of ¥12.207 million from the sale of investment securities and a gain on sale of ¥7.967 million. The valuation difference on available-for-sale securities increased from ¥2,123.583 million to ¥2,256.187 million, reflecting changes in the valuation of securities held in net assets. No impairment loss on investment securities was recognized during the current fiscal year. - FY2024-Q3Increase in valuationAnnual report
「Valuation difference on available-for-sale securities 2,123,583 2,133,679」
The valuation difference on available-for-sale securities increased from ¥2,123.583 million at the end of the previous consolidated fiscal year to ¥2,133.679 million, reflecting changes in the valuation of securities held in net assets. - FY2024-Q2Decrease in valuationAnnual report
「This was mainly due to increases of ¥440 million in notes and accounts receivable—trade and ¥98 million in construction in progress, together with decreases of ¥549 million in cash and deposits and ¥207 million in investment securities.」
Investment securities decreased by ¥207 million from the end of the previous consolidated fiscal year, reflecting changes in the valuation of securities held in the financial position. The main text does not specify the factors behind the decrease or state that an impairment loss was recognized. - FY2024-Q1Increase in valuationAnnual report
「Valuation difference on available-for-sale securities 2,123,583 2,137,220」
The valuation difference on available-for-sale securities increased from ¥2,123.583 million at the end of the previous consolidated fiscal year to ¥2,137.220 million, reflecting changes in the valuation of securities held in net assets. - FY2023MaterialisedAnnual report
「Impairment Loss on Investment Securities」
An impairment loss on investment securities of ¥33 thousand was recognized during the current fiscal year. Investment securities increased by ¥404 million from the end of the previous fiscal year, and the valuation difference on available-for-sale securities also increased, but a loss attributable to price volatility risk was also recognized. - FY2023-Q2MaterialisedAnnual report
「This was mainly due to a decrease of ¥205 million in investment securities. Impairment loss on investment securities - ¥39 thousand」
Investment securities decreased by ¥205 million from the end of the previous consolidated fiscal year, and an impairment loss on investment securities of ¥39 thousand was recognized. Price volatility of listed shares and other securities held was reflected in the financial position and earnings. - FY2023-Q1MaterialisedAnnual report
「This was mainly due to increases of ¥73 million in notes and accounts receivable and ¥211 million in machinery, equipment and vehicles, offset by a decrease of ¥122 million in investment securities. Impairment loss on investment securities - ¥38 thousand」
Investment securities decreased by ¥122 million from the end of the previous consolidated fiscal year, and an impairment loss on investment securities of ¥38 thousand was recognized in the first quarter. Price volatility of securities held was reflected in the financial position and earnings. - FY2022Decrease in valuationAnnual report
「This was mainly due to increases of ¥312 million in accounts receivable and ¥96 million in merchandise and finished goods, offset by decreases of ¥1,074 million in investment securities and ¥236 million in machinery, equipment and vehicles.」
Investment securities decreased by ¥1,074 million from the end of the previous consolidated fiscal year, while the valuation difference on available-for-sale securities also decreased from ¥2,593 million to ¥1,835 million. Changes in the valuation of listed shares and other securities held were reflected in the financial position, although the recognition of an impairment loss was not stated. - FY2022-Q3Decrease in valuationAnnual report
「This was mainly due to increases of ¥475 million in notes and accounts receivable, and ¥107 million in construction in progress, and decreases of ¥708 million in investment securities, ¥416 million in cash and deposits, and ¥157 million in machinery, equipment and vehicles, among other factors.」
Investment securities decreased by ¥708 million from the end of the previous consolidated fiscal year, while the valuation difference on available-for-sale securities also decreased from ¥2,593.209 million to ¥2,090.237 million. - FY2022-Q2Decrease in valuationAnnual report
「This was mainly due to increases of ¥62 million in construction in progress and ¥55 million in merchandise and finished goods, offset by decreases of ¥760 million in investment securities, ¥106 million in machinery, equipment and vehicles, and ¥65 million in notes and accounts receivable.」
Investment securities decreased by ¥760 million from the end of the previous consolidated fiscal year, reflecting changes in the valuation of securities held in the financial position. The valuation difference on available-for-sale securities also decreased from ¥2,593.209 million to ¥2,060.614 million. - FY2022-Q1Decrease in valuationAnnual report
「This was mainly due to an increase of ¥94 million in merchandise and finished goods, offset by decreases of ¥113 million in cash and deposits, ¥85 million in notes and accounts receivable, and ¥198 million in investment securities.」
Investment securities decreased by ¥198 million from the end of the previous consolidated fiscal year, while the valuation difference on available-for-sale securities also decreased by ¥141 million. Changes in the valuation of securities held were reflected in the financial position, although the factors behind the decrease were not specified. - FY2021Increase in valuationAnnual report
「This was mainly due to increases of ¥399 million in cash and deposits and ¥1,056 million in investment securities, offset by a decrease of ¥366 million in property, plant and equipment.」
Investment securities increased by ¥1,056 million from the end of the previous fiscal year, while the valuation difference on available-for-sale securities also increased by ¥1,700 million. Price volatility was reflected in the financial position, but no impairment loss was reported for the current fiscal year. - FY2021-Q3Increase in valuationAnnual report
「This was mainly due to increases of ¥272 million in notes and accounts receivable and ¥2,369 million in investment securities, offset by decreases of ¥237 million in property, plant and equipment and ¥305 million in cash and deposits.」
Investment securities increased by ¥2,369 million from the end of the previous consolidated fiscal year, while the valuation difference on available-for-sale securities also increased by ¥1,700 million. Price volatility of listed shares held was reflected in the financial position, although the main text does not provide details of the factors behind the increase. - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes concerning the price volatility risk of listed shares held. - FY2021-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes concerning the price volatility risk of listed shares held. - FY2020MaterialisedAnnual report
「Net income attributable to owners of the parent was ¥117 million, down ¥287 million, or 71.0%, year on year, due in part to the recognition of impairment losses on investment securities following declines in share prices amid turmoil in the stock market over concerns about the spread of COVID-19.」
The Company recognized an impairment loss on investment securities of ¥79.581 million following declines in share prices amid stock market turmoil, indicating that the price volatility risk of listed shares held was realized in earnings. - FY2020-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes concerning the price volatility risk of listed shares held. - FY2020-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes concerning the price volatility risk of listed shares held. - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
The overall risk disclosure reconfirms that there have been no new developments or material changes concerning the price volatility risk of listed shares held. - FY2019RestatedAnnual report
「Investment securities consist mainly of shares in companies with which the Company has business relationships and are exposed to market price volatility risk. However, the Company can relatively easily monitor the performance of these companies through its business relationships, and their fair values are reported to the Board of Directors regularly.」
The Company describes the market price volatility risk of investment securities held and its management through regular reporting to the Board of Directors. - FY2019-Q3First statedAnnual report
「This was mainly due to increases in notes and accounts receivable of ¥368 million and buildings and structures of ¥66 million, offset by decreases in machinery, equipment and vehicles of ¥130 million due to depreciation, and investment securities of ¥143 million due to declines in the prices of listed shares held.」
The Company has stated for the first time that investment securities decreased by ¥143 million due to declines in the prices of listed shares held, and that price volatility was actually reflected in its financial position.