Risk of Price Declines and Market Volatility Relating to Securities Held
First written in FY2016. 11 of 29 entries say "Mitigated", first in FY2019-Q3. Latest entry: FY2026.
Ishihara Chemical moved to the "Worse" side of this theme in 2018, 2 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 54 of 136 companies on the "Worse" side.
39 other companies' latest entry also says "Other".
- FY2026Changes in holdings compositionAnnual report
「The principal changes were a ¥2,636 million increase in cash and deposits and a ¥1,985 million increase in securities, among other factors. The balance of fixed assets decreased by ¥1,772 million from the end of the previous consolidated fiscal year to ¥9,392 million. The principal change was a ¥1,657 million decrease in investment securities, among other factors.」
While investment securities classified as fixed assets decreased by ¥1,657 million, securities classified as current assets increased by ¥1,985 million, indicating a change in the composition of financial assets held. - FY2026-H1MitigatedAnnual report
「Valuation difference on available-for-sale securities 212,984」
The valuation difference on available-for-sale securities increased by ¥212 million during the interim consolidated accounting period, showing a different trend from the deterioration in valuation differences seen in the same period of the previous year. Market price fluctuation risk remains, but an improvement in valuation differences was reported. - FY2025MitigatedAnnual report
「The balance of fixed assets decreased by ¥2,008 million from the end of the previous consolidated fiscal year to ¥11,165 million. The principal change was a ¥2,179 million decrease in investment securities, among other factors.」
The balance of investment securities decreased by ¥2,179 million, reducing the balance-based exposure to market price fluctuation risk. - FY2025-H1MitigatedAnnual report
「The balance of fixed assets decreased by ¥736 million from the end of the previous consolidated fiscal year to ¥12,437 million. The principal changes were an ¥854 million decrease in investment securities, a ¥108 million increase in property, plant and equipment, and a ¥31 million increase in accumulated life insurance funds, among other factors.」
The balance of investment securities decreased by ¥854 million from the end of the previous consolidated fiscal year, reducing the balance-based exposure to market price fluctuation risk. Meanwhile, the valuation difference on available-for-sale securities decreased by ¥106 million, and valuation fluctuations remain. - FY2024-Q3MitigatedAnnual report
「The balance of fixed assets decreased by ¥3 million from the end of the previous fiscal year to ¥12,898 million. The main changes were a ¥269 million increase in property, plant and equipment and a ¥253 million decrease in investment securities.」
The balance of investment securities decreased by ¥253 million from the end of the previous consolidated fiscal year, reducing the balance-based exposure to price and market fluctuation risk. - FY2024-Q2MitigatedAnnual report
「The balance of fixed assets increased by ¥31 million from the end of the previous consolidated fiscal year to ¥12,933 million. The principal changes were a ¥240 million increase in property, plant and equipment and a ¥212 million decrease in investment securities, among other factors.」
The balance of investment securities decreased by ¥212 million from the end of the previous consolidated fiscal year, reducing the balance-based exposure to price and market fluctuation risk. - FY2024-Q1MitigatedAnnual report
「The principal changes were a ¥147 million decrease in investment securities and a ¥71 million increase in property, plant and equipment, among other factors.」
The balance of investment securities decreased by ¥147 million from the end of the previous consolidated fiscal year, reducing the balance-based exposure to price and market fluctuation risk. - FY2023MitigatedAnnual report
「The balance of fixed assets decreased by ¥1,100 million from the end of the previous consolidated fiscal year to ¥12,902 million. The principal changes were a ¥1,029 million decrease in investment securities, a ¥70 million decrease in property, plant and equipment, and a ¥10 million decrease in intangible assets, among other factors.」
The balance of investment securities decreased by ¥1,029 million from the end of the previous fiscal year, reducing the balance-based exposure to price and market fluctuation risk. During the fiscal year, shares with a value of ¥190.278 million were sold, and the valuation difference on available-for-sale securities decreased by ¥126.322 million. - FY2023-Q3MaterialisedAnnual report
「Valuation difference on available-for-sale securities △ 123,488」
The valuation difference on available-for-sale securities decreased by ¥123.488 million, indicating that deterioration in valuation differences caused by market price fluctuations in securities held had materialized in the results. Meanwhile, the balance of investment securities decreased by ¥984 million. - FY2023-Q2MaterialisedAnnual report
「Valuation difference on available-for-sale securities △ 131,104」
The valuation difference on available-for-sale securities decreased by ¥131 million, indicating that deterioration in valuation differences caused by market price fluctuations had materialized in the results. Meanwhile, the balance of investment securities decreased by ¥402 million from the end of the previous consolidated fiscal year. - FY2023-Q1MaterialisedAnnual report
「Valuation difference on available-for-sale securities △ 96,457」
The valuation difference on available-for-sale securities decreased by ¥96.457 million, indicating that deterioration in valuation differences caused by market price fluctuations in securities held had materialized in the results. Meanwhile, the balance of investment securities decreased by ¥441 million. - FY2022-Q3MitigatedAnnual report
「The balance of fixed assets decreased by ¥532 million from the end of the previous fiscal year to ¥13,154 million. The main changes were a ¥241 million decrease in investment securities, a ¥116 million decrease in property, plant and equipment, and a ¥21 million decrease in intangible assets.」
Investment securities decreased by ¥241 million from the end of the previous consolidated fiscal year, reducing the balance-based exposure to price and market fluctuation risk on securities held. - FY2022-Q2MaterialisedAnnual report
「Valuation difference on available-for-sale securities △75,000」
The valuation difference on available-for-sale securities decreased by ¥75 million in the cumulative second quarter of the consolidated fiscal year, indicating that deterioration in valuation differences caused by market price fluctuations in securities held had materialized in the results. Meanwhile, the balance of investment securities decreased by ¥526 million, and a gain on sale of ¥183 million was also recorded. - FY2022-Q1MaterialisedAnnual report
「Decrease in investment securities ¥367 million; valuation difference on available-for-sale securities △¥107.404 million」
While the balance of investment securities decreased by ¥367 million, the valuation difference on available-for-sale securities also decreased by ¥107.404 million, indicating that deterioration in valuation differences caused by market price fluctuations in securities held had materialized in the results. - FY2021WorsenedAnnual report
「The balance of fixed assets increased by ¥1,976 million from the end of the previous consolidated fiscal year to ¥13,686 million. The principal changes were a ¥233 million decrease in property, plant and equipment, a ¥9 million decrease in intangible assets, and a ¥2,367 million increase in investment securities, among other factors.」
Investment securities increased by ¥2,367 million from the end of the previous fiscal year, significantly increasing the balance-based exposure to market price fluctuation risk. No impairment loss on investment securities was reported for the fiscal year. - FY2021-Q3WorsenedAnnual report
「The balance of fixed assets increased by ¥511 million from the end of the previous consolidated fiscal year to ¥12,222 million. The principal changes were a ¥187 million decrease in property, plant and equipment, a ¥5 million decrease in intangible assets, and a ¥737 million increase in investment securities, among other factors.」
Investment securities increased by ¥737 million from the end of the previous fiscal year, increasing the balance-based exposure to price and market fluctuation risk. Meanwhile, a gain on the sale of policy-held shares was also recorded. - FY2021-Q2WorsenedAnnual report
「The balance of fixed assets increased by ¥239 million from the end of the previous consolidated fiscal year to ¥11,950 million. The principal changes were a ¥110 million decrease in property, plant and equipment, a ¥7 million decrease in intangible assets, and a ¥364 million increase in investment securities, among other factors.」
Investment securities increased by ¥364 million from the end of the previous fiscal year, increasing the balance-based exposure to price and market fluctuation risk on securities held. No new impairment loss was recorded. - FY2021-Q1WorsenedAnnual report
「The balance of fixed assets increased by ¥477 million from the end of the previous consolidated fiscal year to ¥12,187 million. The principal changes were a ¥32 million decrease in property, plant and equipment, a ¥4 million decrease in intangible assets, and a ¥551 million increase in investment securities, among other factors.」
Investment securities increased by ¥551 million from the end of the previous fiscal year, increasing the balance-based exposure to price and market fluctuation risk. - FY2020MitigatedAnnual report
「The balance of fixed assets decreased by ¥1,177 million from the end of the previous consolidated fiscal year to ¥11,710 million. The principal changes were a ¥2,370 million decrease in investment securities, a ¥437 million decrease in long-term deposits, a ¥1,612 million increase in property, plant and equipment, and a ¥60 million increase in intangible assets, among other factors.」
The balance of investment securities decreased by ¥2,370 million from the end of the previous fiscal year, reducing the balance-based exposure to market price fluctuation risk. Meanwhile, the Company recorded an impairment loss on investment securities of ¥102.196 million, indicating the occurrence of price decline risk. - FY2020-Q3MitigatedAnnual report
「The principal changes were a ¥1,644 million increase in property, plant and equipment and a ¥1,763 million decrease in investment securities, among other factors.」
The balance of investment securities decreased by ¥1,763 million from the end of the previous consolidated fiscal year, reducing the balance-based exposure to price and market fluctuation risk. Meanwhile, the Company also recorded an impairment loss on investment securities of ¥90.756 million in the cumulative third quarter, so the underlying price decline risk remains. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities 96,095」
The Company recorded an impairment loss on investment securities of ¥96.095 million in the cumulative second quarter, indicating that the price decline and market fluctuation risk on securities held had materialized as an actual loss. The balance of investment securities decreased by ¥222 million from the end of the previous fiscal year. - FY2020-Q1MaterialisedAnnual report
「Impairment loss on investment securities 93,044」
The Company recorded an impairment loss on investment securities of ¥93.044 million in the first quarter, indicating that the price decline and market fluctuation risk on securities held had materialized as an actual loss. The balance of investment securities itself decreased by ¥74 million from the end of the previous consolidated fiscal year. - FY2019WorsenedAnnual report
「At the end of the fiscal year, the Group held securities with a balance-sheet carrying amount of ¥7,640 million and an acquisition cost of ¥6,756 million. These were held to invest surplus funds awaiting demand for funds for business investments and for policy-holding purposes to maintain stable relationships with business partners.」
The balance-sheet carrying amount of securities held increased from ¥7,433 million in the previous fiscal year to ¥7,640 million, increasing the balance-based exposure to market price fluctuation risk. - FY2019-Q3MitigatedAnnual report
「This was primarily due to a ¥434 million decrease in investment securities, among other factors.」
Investment securities decreased by ¥434 million, from ¥7,014 million at the end of the previous fiscal year to ¥6,579 million, reducing the balance-based exposure to price and market fluctuation risk on securities held. - FY2019-Q2WorsenedAnnual report
「The balance of property, plant and equipment and other fixed assets increased by ¥1,104 million from the end of the previous consolidated fiscal year to ¥13,641 million. The main changes included increases of ¥409 million in property, plant and equipment, ¥3 million in intangible assets, and ¥678 million in investment securities.」
Investment securities increased by ¥678 million from the end of the previous fiscal year, increasing exposure to price and market fluctuation risk on investment securities. - FY2018WorsenedAnnual report
「At the end of the consolidated fiscal year under review, the Group held securities (¥7,433 million recorded on the balance sheet; acquisition cost: ¥6,477 million) for the purpose of investing surplus funds awaiting the funding needs of business investments and for policy-holding purposes to maintain stable relationships with business partners.」
The balance-sheet carrying amount of securities held increased from ¥5,855 million in the previous fiscal year to ¥7,433 million, and the acquisition cost increased from ¥4,873 million to ¥6,477 million, expanding exposure to market price fluctuations. It does not state that a price decline occurred during the fiscal year under review. - FY2017RestatedAnnual report
「At the end of the consolidated fiscal year under review, the Group held securities (¥5,855 million recorded on the balance sheet; acquisition cost: ¥4,873 million) for the purpose of investing surplus funds awaiting the funding needs of business investments and for policy-holding purposes to maintain stable relationships with business partners.」
Reiterates the risks of fluctuations in the prices, credit quality, foreign exchange rates and interest rates of securities held for surplus-fund investment and policy-holding purposes. The year-end carrying amount and acquisition cost are stated, but no new price decline is explicitly identified. - FY2017-Q1MaterialisedAnnual report
「Valuation difference on other securities △¥86.214 million」
Discloses that the valuation difference on other securities was negative in the quarterly consolidated statement of comprehensive income. This represents an actual result related to the existing risk of declines in the prices of securities held and market volatility, with the amount specified. - FY2016First statedAnnual report
「At the end of the fiscal year under review, we held securities (¥6,155 million recorded on the balance sheet; acquisition cost: ¥5,510 million) for the purpose of investing surplus funds awaiting the funding needs of business investments and for policy-holding purposes to maintain stable relationships with business partners.」
First reported. Describes the impact on operating results and financial position of credit, share price, foreign exchange, interest rate and country risks, as well as price declines, relating to securities held for surplus-fund investment and policy-holding purposes.