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Stella Chemifa (4109) · FactMitigated

Recognition of Equity-Method Investment Loss

First written in FY2018-Q3. 14 of 29 entries say "Worsened", first in FY2019-Q1. Latest entry: 2026-08-06.

29entries
9years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseMitigatedFY2022-Q1 – FY2023-Q3WorsenedFY2023 – FY20252018: 320182019: 320192020: 420202021: 420212022: 320222023: 420232024: 320242025: 220252026: 32026
Same theme, other companies
Recognition of Equity-Method Investment LossA theme 87 companies write about · 87 as a headwind · 0 as a tailwind

Stella Chemifa moved to the "Worse" side of this theme in 2023, 2 years after the typical company in this theme (2021).

The whole theme swung hardest in 2023: 19 of 68 companies on the "Worse" side.

31 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 87 companies compared. The sentences above are computed from all 87.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-06MitigatedEarnings

    「持分法による投資損失 73 21」

    持分法による投資損失は前年同期の73百万円から21百万円へ減少している。
  2. FY2026MitigatedAnnual report

    「Equity-method investment loss ¥393 million ¥282 million」

    The equity-method investment loss decreased from ¥393 million in the previous fiscal year to ¥282 million.
  3. 2026-05-14MitigatedEarnings

    「Equity in losses of affiliated companies accounted for using the equity method decreased from ¥153 million in the same period of the previous year to ¥139 million.」

    Equity in losses of affiliated companies accounted for using the equity method decreased from ¥393 million in the previous fiscal year to ¥282 million in the current fiscal year.
  4. FY2026-H1MitigatedAnnual report

    「Equity-method investment loss 153 139」

    Equity in losses of affiliated companies accounted for using the equity method decreased from ¥153 million in the same period of the previous year to ¥139 million.
  5. FY2025WorsenedAnnual report

    「Equity-method investment loss ¥393 million」

    The equity-method investment loss increased from ¥302 million in the previous fiscal year to ¥393 million.
  6. FY2025-H1WorsenedAnnual report

    「Equity-method investment loss 89 153」

    The equity-method investment loss increased from ¥89 million in the same period of the previous year to ¥153 million in the current period.
  7. FY2024WorsenedAnnual report

    「The company recorded a ¥302 million equity-method investment loss as a non-operating expense.」

    The ¥329 million equity-method investment income recorded in the previous fiscal year turned into an investment loss of ¥302 million in the current period.
  8. FY2024-Q3WorsenedAnnual report

    「Equity-method investment income 561 — Equity-method investment loss — 148」

    Equity-method investment income of ¥561 million in the same period of the previous year changed to an equity-method investment loss of ¥148 million in the current period.
  9. FY2024-Q2WorsenedAnnual report

    「Equity-method investment income 489 — Equity-method investment loss — 89」

    Equity-method investment income of ¥489 million in the same period of the previous year changed to an equity-method investment loss of ¥89 million in the current period.
  10. FY2024-Q1WorsenedAnnual report

    「Equity-method investment income 375 — Equity-method investment loss — 53」

    Equity-method investment income of ¥375 million in the same period of the previous year turned into an equity-method investment loss of ¥53 million in the current period.
  11. FY2023WorsenedAnnual report

    「In addition, although the company recorded equity-method investment income from its equity-method affiliate, 衢州北斗星化学新材料有限公司, ordinary income was ¥4.347 billion, down 23.8% year on year, following a decline in operating income.」

    Although the company recorded equity-method investment income from 衢州北斗星化学新材料有限公司, the amount was ¥329 million in the current consolidated fiscal year, down from ¥994 million in the previous fiscal year.
  12. FY2023-Q3MitigatedAnnual report

    「In addition, although the company recorded equity-method investment income due to the solid operating performance of its equity-method affiliate, 衢州北斗星化学新材料有限公司, ordinary income was ¥3.75 billion, down 4.7% year on year, following a decline in operating income.」

    Against the backdrop of the solid operating performance of 衢州北斗星化学新材料有限公司, the company recorded equity-method investment income, which increased from ¥382 million in the same period of the previous year to ¥561 million.
  13. FY2023-Q2MitigatedAnnual report

    「Equity-method investment income 156 489」

    Equity-method investment income increased from ¥156 million in the same period of the previous year to ¥489 million in the current period. The increase in domestic China selling prices for electrolytes used in lithium-ion secondary batteries and the strong operating results at 衢州北斗星化学新材料有限公司 were cited as factors.
  14. FY2023-Q1MitigatedAnnual report

    「Equity-method investment income — 375 Equity-method investment loss 26 —」

    The equity-method investment loss of ¥26 million in the same period of the previous year changed to equity-method investment income of ¥375 million in the current period. The increase in the selling price of electrolytes and strong operating results at 衢州北斗星化学新材料有限公司 were cited as factors.
  15. FY2022-Q3MitigatedAnnual report

    「Equity-method investment income — 382」

    The equity-method investment loss of ¥194 million in the same period of the previous year changed to equity-method investment income of ¥382 million in the current period.
  16. FY2022-Q2MitigatedAnnual report

    「Equity-method investment income — 156 Equity-method investment loss 142 —」

    The equity-method investment loss of ¥142 million in the same period of the previous year changed to equity-method investment income of ¥156 million in the current period.
  17. FY2022-Q1MitigatedAnnual report

    「Equity-method investment loss 56 26」

    The equity-method investment loss decreased from ¥56 million in the same period of the previous year to ¥26 million in the current period.
  18. FY2021WorsenedAnnual report

    「Equity-method investment loss ¥29 million ¥202 million」

    The equity-method investment loss increased from ¥29 million in the previous fiscal year to ¥202 million.
  19. FY2021-Q3WorsenedAnnual report

    「Equity-method investment loss 34 194」

    The equity-method investment loss increased from ¥34 million in the same period of the previous year to ¥194 million in the current period.
  20. FY2021-Q2WorsenedAnnual report

    「Equity-method investment income 40 — Equity-method investment loss — 142」

    Equity-method investment income of ¥40 million in the same period of the previous year changed to an equity-method investment loss of ¥142 million in the current period.
  21. FY2021-Q1WorsenedAnnual report

    「Equity-method investment income 15 — Equity-method investment loss — 56」

    Equity-method investment income of ¥15 million in the same period of the previous year changed to an equity-method investment loss of ¥56 million in the current period.
  22. FY2020MitigatedAnnual report

    「Equity-method investment loss ¥29 million」

    The equity-method investment loss decreased from ¥238 million in the previous year to ¥29 million.
  23. FY2020-Q3MitigatedAnnual report

    「Equity-method investment loss 234 34」

    The equity-method investment loss decreased from ¥234 million in the same period of the previous year to ¥34 million in the current period.
  24. FY2020-Q2MitigatedAnnual report

    「Equity-method investment gains - 40」

    Against the ¥191 million equity-method investment loss recorded in the same period of the previous year, the company recorded ¥40 million in equity-method investment income in the current period.
  25. FY2020-Q1MitigatedAnnual report

    「Equity-method investment income — 15」

    While the company recorded a ¥133 million equity-method investment loss in the same period of the previous year, it recorded ¥15 million in equity-method investment income in the current period.
  26. FY2019-Q3WorsenedAnnual report

    「Equity-method investment loss 67 234」

    The equity-method investment loss increased from ¥67 million in the same period of the previous year to ¥234 million in the current period.
  27. FY2019-Q2WorsenedAnnual report

    「Equity-method investment loss 69 191」

    The equity-method investment loss increased from ¥69 million in the same period of the previous year to ¥191 million in the current period.
  28. FY2019-Q1WorsenedAnnual report

    「Equity-method investment loss 67 133」

    The equity-method investment loss increased from ¥67 million in the same period of the previous year to ¥133 million in the current period.
  29. FY2018-Q3First statedAnnual report

    「Equity-method investment loss — 67」

    During the first 3 quarters of the current fiscal year, the company recorded a ¥67 million equity-method investment loss as a non-operating expense.
Moved together

"Uncertainty over the outlook due to the slowdown in emerging-market economies, yen appreciation and falling stock prices" moved the same way as this thread, in the same document, in 11 of its 29 moves.

111111111010★123456
  1. ★This thread
  2. 1Uncertainty over the outlook due to the slowdown in emerging-market economies, yen appreciation and falling stock prices11×
  3. 2Decline in Overseas Sales in the Semiconductor and LCD Division11×
  4. 3Shareholder Returns Through Dividends from Retained Earnings11×
  5. 4Repayment of Borrowings Using Funds Raised11×
  6. 5Profit Improvement from Lower Purchase Prices for Key Raw Materials10×
  7. 6Decrease in Total Assets Due to a Decrease in Cash and Deposits10×

★ 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
No upcoming earnings preview for Stella Chemifa yet. It last moved in the Earnings of 2026-08-06: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.