Market price fluctuation risk for securities and investment securities
First written in FY2018. 12 of 24 entries say "Mitigated", first in FY2020. Latest entry: 2026-07-09.
Osaka Organic Chemical Industry moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 54 of 136 companies on the "Worse" side.
31 other companies' latest entry also says "Mitigated".
- 2026-07-09MitigatedEarnings
「This was mainly attributable to a ¥3,342 million increase in investment securities resulting from higher market prices for shares held and other factors.」
Investment securities increased because of higher market prices for shares held and other factors, indicating that the impact of market price fluctuations was easing during the interim period. - FY2026-H1MitigatedAnnual report
「Increase in investment securities of ¥3,342 million due to higher share prices of equity holdings and other factors」
Investment securities increased by ¥3,342 million due to higher share prices of equity holdings and other factors, indicating that the adverse financial impact of market price fluctuations was easing during the current interim period. - 2026-04-10MitigatedEarnings
「This was mainly attributable to a ¥704 million decrease in cash and deposits and a ¥2,570 million increase in investment securities, reflecting increases in the market prices of shares held and other factors.」
Investment securities increased because of higher market prices for shares held and other factors, with the impact of market price fluctuations appearing in the financial figures, while valuation differences also increased. - FY2025-H1MaterialisedAnnual report
「Valuation difference on available-for-sale securities 94,328 △ 189,214」
The valuation difference on available-for-sale securities decreased by ¥189 million during the current interim consolidated fiscal period, reversing the ¥94 million increase in the same period of the previous year, and the impact of market price fluctuations was reflected in the financial figures. - FY2024-Q1MitigatedAnnual report
「Increase in investment securities ¥683 million」
Investment securities increased by ¥683 million from the end of the previous consolidated fiscal year, indicating that the adverse financial impact of market price fluctuations, which had continued from the previous year, was easing during the quarter. - FY2023MitigatedAnnual report
「Valuation difference on available-for-sale securities 606,749」
The valuation difference on available-for-sale securities increased by ¥606.749 million in the current year, reversing the ¥184.721 million decrease in the previous year, and the adverse financial impact of market price fluctuations eased during the year. - FY2023-Q3MitigatedAnnual report
「This was mainly due to a ¥1,733 million decrease in cash and deposits, an ¥875 million decrease in notes and accounts receivable, trade, and contract assets, a ¥647 million increase in other current assets, a ¥2,545 million increase in property, plant and equipment, and an ¥868 million increase in investment securities.」
Investment securities increased by ¥868 million, and the adverse financial impact of market price fluctuations on securities holdings eased during the quarter. - FY2023-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities △ 10,423 253,356」
The valuation difference on available-for-sale securities increased by ¥253.356 million in the current period, reversing the ¥10.423 million decrease in the same period of the previous year, and the adverse financial impact of market price fluctuations eased during the quarter. - FY2023-Q1MitigatedAnnual report
「Valuation difference on available-for-sale securities △65,084 172,887」
The valuation difference on available-for-sale securities increased by ¥172.887 million in the current period, reversing the ¥65.084 million decrease in the same period of the previous year, and the adverse financial impact of market price fluctuations eased during the quarter. - FY2022MaterialisedAnnual report
「Valuation difference on available-for-sale securities Amount arising during the period △248,190 Reclassification adjustment △35,769 Valuation difference on available-for-sale securities △184,721」
The valuation difference on securities holdings decreased by ¥184.721 million, and the impact of market price fluctuation risk was reflected in the full-year financial figures. - FY2022-Q3MaterialisedAnnual report
「Valuation difference on available-for-sale securities 370,144 △ 200,124」
The valuation difference on available-for-sale securities decreased by ¥200.124 million in the current period, compared with an increase in the same period of the previous year, and the impact of market price fluctuations on securities holdings was reflected in the financial figures. - FY2022-Q2MaterialisedAnnual report
「Valuation difference on available-for-sale securities 257,290 △ 10,423」
The valuation difference on available-for-sale securities decreased by ¥10.423 million in the current period, compared with an increase in the same period of the previous year, and the impact of market price fluctuations on securities holdings was reflected in the financial figures. - FY2022-Q1MaterialisedAnnual report
「Valuation difference on available-for-sale securities 47,941 △ 65,084」
The valuation difference on available-for-sale securities decreased by ¥65.084 million during the cumulative first quarter, and the impact of market price fluctuations on equity holdings was reflected in the financial figures. - FY2021-Q3MitigatedAnnual report
「This was mainly due to an increase of ¥2,384 million in retained earnings and an increase of ¥368 million in the valuation difference on other securities relating to shares held to maintain business relationships, among other factors.」
The valuation difference on equity holdings increased by ¥368 million, and the recovery from the decrease in valuation differences recorded through the previous period continued. The adverse financial impact of market price fluctuations eased. - FY2021-Q2MitigatedAnnual report
「This was mainly due to a ¥1,064 million increase in notes and accounts receivable—trade; a ¥403 million increase in finished goods; and a ¥344 million increase in investment securities, mainly due to an increase in valuation differences on shares held to maintain business relationships.」
Valuation differences on equity holdings increased, resulting in a ¥344 million increase in investment securities. The decrease in valuation differences recorded through the previous period was reversed, and the adverse financial impact of market price fluctuations eased. - FY2021-Q1MitigatedAnnual report
「This was mainly due to a ¥657 million increase in retained earnings and a ¥46 million increase in the valuation difference on available-for-sale securities relating to shares held to maintain business relationships.」
For shares held to maintain business relationships, the valuation difference on available-for-sale securities increased by ¥46 million, reversing the downward trend in valuation differences from the previous period. - FY2020MitigatedAnnual report
「This was mainly due to a ¥2,316 million increase in retained earnings and a ¥112 million increase in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased by ¥112 million, reversing the decrease in valuation differences on equity holdings recorded in the previous year. The adverse financial impact of market price fluctuations eased in the current year. - FY2020-Q3MaterialisedAnnual report
「This was mainly due to a ¥1,399 million increase in retained earnings and a ¥127 million decrease in the valuation difference on available-for-sale securities relating to shares held to maintain business relationships.」
The valuation difference on shares held to maintain business relationships decreased by ¥127 million, and the impact of market price fluctuation risk is reflected in the financial position. - FY2020-Q2MaterialisedAnnual report
「This was mainly attributable to a ¥1,546 million increase in cash and deposits due primarily to an increase in long-term borrowings, a ¥376 million increase in products, and a ¥324 million decrease in investment securities due mainly to a decline in valuation differences on shares held to maintain business relationships.」
The impact of market price fluctuation risk is reflected in the financial position, as investment securities decreased by ¥324 million due to a decrease in valuation differences on shares held to maintain business relationships and other factors. - FY2020-Q1MaterialisedAnnual report
「This was mainly due to a ¥787 million decrease in cash and deposits resulting primarily from payments for capital expenditures and corporate taxes, a ¥391 million increase in property, plant and equipment in connection with the construction of new production facilities, and a ¥459 million decrease in investment securities due to a decline in valuation differences on shares held to maintain business relationships.」
The impact of market price fluctuation risk is reflected in the financial position, as investment securities decreased by ¥459 million due to a decrease in valuation differences on shares held to maintain business relationships. - FY2019-Q3MaterialisedAnnual report
「This was mainly due to a ¥996 million increase in cash and deposits, primarily from an increase in long-term borrowings; a ¥979 million increase in property, plant and equipment associated with the construction of new production facilities; and a ¥1,226 million decrease in investment securities, mainly due to a decrease in valuation differences on shares held to maintain business relationships.」
The impact of market price fluctuation risk is reflected in the financial position, as investment securities decreased by ¥1,226 million due to a decrease in valuation differences on equity holdings and other factors. - FY2019-Q2MaterialisedAnnual report
「This was mainly due to a ¥423 million increase in cash and deposits, primarily from an increase in long-term borrowings; a ¥581 million decrease in notes and accounts receivable—trade, mainly because net sales declined from the second half of the previous consolidated fiscal year; a ¥1,087 million increase in property, plant and equipment associated with the construction of new production facilities; and a ¥999 million decrease in investment securities, mainly due to a decrease in valuation differences on shares held to maintain business relationships.」
The impact of market price fluctuation risk is reflected in the financial position, as investment securities decreased by ¥999 million due to a decrease in valuation differences on equity holdings and other factors. - FY2019-Q1MaterialisedAnnual report
「Decrease of ¥302 million in investment securities due to a decrease in the valuation difference on shares held to maintain business relationships」
The impact of market price fluctuation risk is reflected in the financial position, as valuation differences on equity holdings decreased and investment securities declined by ¥302 million. - FY2018First statedAnnual report
「Securities and investment securities are exposed to the risk of fluctuations in market prices.」
The Company recognizes market price fluctuation risk for securities and investment securities, regularly monitors their fair values and the financial condition of issuers, and reviews its holdings.