Risk of a Decline in the Value of Investment Securities
First written in FY2025. 1 of 2 entries say "Materialised", first in FY2025. Latest entry: FY2026-H1.
ExaWizards moved to the "Worse" side of this theme in 2025, 3 years after the typical company in this theme (2022).
The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.
17 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
The company stated that there had been no material change during the interim consolidated accounting period under review in the risk of declines in the value of investment securities. - FY2025MaterialisedAnnual report
「During the second quarter, the company recorded an impairment loss on investment securities of ¥140 million because the substantive value of some of its investment securities had declined below their carrying value.」
The decline in the substantive value of the investment securities held resulted in an actual impairment loss of ¥140 million.