Market Price and Issuer Credit Risks for Securities and Investment Securities
First written in FY2018. 3 of 10 entries say "Worsened", first in FY2024. Latest entry: 2026-08-10.
Matsumoto Yushi-Seiyaku moved to the "Worse" side of this theme in 2021, 1 year after the typical company in this theme (2020).
The whole theme swung hardest in 2019: 31 of 92 companies on the "Worse" side.
22 other companies' latest entry also says "Mitigated".
- 2026-08-10MitigatedEarnings
「Total extraordinary losses 42 0」
Extraordinary losses, including the impairment loss on investment securities recorded in the same quarter of the previous year, were not recorded in the current quarter. - FY2026WorsenedAnnual report
「Loss on valuation of investment securities 41」
A ¥41 million loss on valuation of investment securities was recognized as an extraordinary loss, up from ¥32 million in the previous year. Changes in the market prices of investment securities or the value of investee companies are reflected in actual earnings. - 2026-06-04OtherGeneral Meetings of Shareholders
「Investment securities (unlisted shares) ¥4,541 million」
The company disclosed the carrying value of unlisted shares and the possibility that impairment resulting from a decline in an investee's performance could affect earnings. - FY2026-H1MaterialisedAnnual report
「Loss on valuation of investment securities 41」
A ¥41 million loss on valuation of investment securities was recognized as an extraordinary loss, reflecting changes in market prices or the value of investee companies in actual earnings through the valuation loss. - FY2025WorsenedAnnual report
「Investment securities (unlisted shares) 4,451 Loss on valuation of investment securities 32」
The amount of investment securities recognized for unlisted shares increased from ¥2,957 million in the previous fiscal year to ¥4,451 million. In addition, a ¥32 million loss on valuation of investment securities was recognized, reflecting the decline in valuation in actual earnings. quantified is true thereafter, and materialized is true. - FY2025-H1MaterialisedAnnual report
「Loss on valuation of investment securities 32」
A ¥32 million loss on valuation of investment securities was recognized as an extraordinary loss, reflecting changes in market prices or the value of investee companies in actual earnings through the valuation loss. - FY2024WorsenedAnnual report
「Investment securities (unlisted shares) 1,410 2,957」
The amount of investment securities recognized for unlisted shares without market prices increased from ¥1,410 million in the previous fiscal year to ¥2,957 million. The company identifies the possibility of valuation write-downs caused by deteriorating performance at investee companies as a risk that could affect performance in subsequent fiscal years. - FY2021ReframedAnnual report
「If the market value or net realizable value of the shares falls significantly below their carrying value, an impairment loss on the shares must be recognized, which may affect the Group's business, financial position and operating results.」
In addition to market price fluctuation and issuer credit risk relating to securities, the company has separately identified declines in share prices and net realizable values, which may affect operating results and other matters through impairment losses, as major risk items. - FY2019RestatedAnnual report
「Securities and investment securities consist mainly of shares, bonds, investment trusts and investments in investment business partnerships, and are held for pure investment and policy investment purposes. They are exposed to market price fluctuation risk and issuer credit risk, respectively.」
The company continues to recognize market price fluctuation risk and issuer credit risk for financial instruments held for pure investment and policy investment purposes. - FY2018First statedAnnual report
「Securities and investment securities consist mainly of equities, bonds, investment trusts and investments in investment partnerships, held for both investment and policy purposes. They are exposed to market-price volatility and issuer credit risk.」
The company identifies market-price volatility and issuer credit risk for financial instruments held for investment and policy purposes.