Valuation and Impairment Risk for Unlisted Securities
First written in FY2022. 4 of 8 entries say "Restated". Latest entry: FY2025.
coconala moved to the "Worse" side of this theme in 2023, 1 year before the typical company in this theme (2024).
The whole theme swung hardest in 2023: 6 of 13 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「Because the valuation of some of the investment securities held by the Company, specifically 2 unlisted shares, had fallen substantially below their acquisition cost, the Company recorded an impairment loss on investment securities of ¥30 million.」
The Company recorded an impairment loss of ¥30 million again this fiscal year in connection with the valuation and impairment of unlisted securities. - FY2025-H1RestatedAnnual report
「Loss on valuation of investment securities ¥30 million」
The Company also recorded an impairment loss on investment securities of ¥30 million during the current interim consolidated accounting period, continuing to realize risks associated with the valuation and impairment of unlisted securities and other investments. - FY2024RestatedAnnual report
「During the current consolidated fiscal year, the Company recognized an impairment loss on investment securities of ¥90 million, comprising ¥80 million in unlisted shares and other securities without market prices classified as other securities, and ¥10 million in stock acquisition rights.」
The Company recorded an impairment loss of ¥90 million again this fiscal year in connection with the valuation and impairment of unlisted securities and other investments. - FY2024-Q3WorsenedAnnual report
「Loss on valuation of investment securities ¥90 million」
The Company recorded an impairment loss on investment securities of ¥90 million during the cumulative third quarter of the current fiscal year. This exceeded the ¥49.5 million recorded in the same quarter of the previous year, indicating that the realized amount of valuation and impairment risk relating to unlisted securities is increasing. - FY2024-Q2MaterialisedAnnual report
「Loss on valuation of investment securities ¥30 million」
The company recorded a ¥30 million loss on valuation of investment securities during the current six-month consolidated period, indicating that the valuation and impairment risk for unlisted securities continues to materialize. This was down from ¥49.500 million in the same quarter of the previous year. - FY2023RestatedAnnual report
「Loss on valuation of investment securities ¥49.500 million」
For unlisted securities, the company recorded a ¥49.500 million valuation loss in the current fiscal year. It continues to describe the possibility of a valuation impact arising from a gap between the investees' revenue and operating profit plans and their actual results. - FY2023-Q1WorsenedAnnual report
「Impairment loss on investment securities 49,500」
The company recorded a ¥49.500 million loss on valuation of investment securities during the current first-quarter consolidated period, indicating that the risk relating to the valuation and impairment of unlisted securities continues to materialize. - FY2022First statedAnnual report
「This assessment involves estimates, the main assumptions of which are revenue and operating profit included in the business plan. The assumptions used in the estimates are highly uncertain, and if a gap arises between the outlook for the investee's business progress and its actual results, this could affect the consolidated financial statements for the following consolidated fiscal year.」
For ¥419.090 million invested in unlisted companies, the company has explicitly identified for the first time the valuation impact arising from a gap between the investees' revenue and operating profit plans and their actual results as a risk. During the current fiscal year, the company recorded a ¥30 million loss on valuation of investment securities, indicating that the risk has materialized.