Valuation Losses on Investment Securities and Recovery Risk
First written in FY2020. 4 of 8 entries say "Materialised", first in FY2021-Q2. Latest entry: FY2026.
Ai moved to the "Worse" side of this theme in 2020, 3 years before the typical company in this theme (2023).
The whole theme swung hardest in 2026: 35 of 80 companies on the "Worse" side.
38 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Fiscal year ended 31 March 2026 There are no applicable matters.」
No impairment loss on investment securities was recorded during the current consolidated fiscal year, reflecting the sale of all investment securities held. - FY2024MaterialisedAnnual report
「During the fiscal year, the Company recorded an impairment loss of ¥2.353 million on securities, consisting of ¥2.353 million on shares classified as other securities.」
The valuation and recoverability risk relating to investment securities materialised during the fiscal year, with an impairment loss of ¥2.353 million recorded. - FY2024-Q2MaterialisedAnnual report
「Impairment loss on investment securities of ¥2.353 million recorded」
The valuation risk relating to investment securities materialised during the six-month period ended the second quarter, with an impairment loss of ¥2.353 million recorded. - FY2022No impairment loss in the current fiscal yearAnnual report
「No impairment loss was recorded during the fiscal year.」
While an impairment loss on investment securities of ¥3.195 million was recorded in the previous fiscal year, no new impairment loss was reported for the current fiscal year. - FY2021MaterialisedAnnual report
「During the fiscal year, the Company recorded an impairment loss of ¥3.195 million on securities, consisting of ¥3.195 million on shares classified as other securities.」
The valuation risk relating to investment securities materialised again during the fiscal year, with an impairment loss of ¥3.195 million recorded. - FY2021-Q3RestatedAnnual report
「Impairment loss on investment securities - 3,195」
An impairment loss on investment securities of ¥3.195 million was also recognised for the nine-month period ended the third quarter, indicating that the valuation risk continues to materialise. - FY2021-Q2MaterialisedAnnual report
「Impairment loss on investment securities - 3,195」
An impairment loss on investment securities of ¥3.195 million was recognised for the six-month period ended the second quarter, indicating that the valuation risk of investment securities continues to materialise in the results. - FY2020First statedAnnual report
「The assessment of recoverability may be affected by unpredictable changes in the issuer's future performance outlook and the resulting changes expected in its financial position, which may affect the valuation of securities. In the fiscal year ended March 2020, the Company recognised an impairment loss on investment securities of ¥45.134 million in extraordinary losses.」
For unlisted investment securities, the Company has newly disclosed valuation risk associated with the assessment of recoverability, as well as the recognition of a ¥45.134 million impairment loss.