Risk of Fluctuations in the Market Prices of Investment Securities
First written in FY2017. 2 of 6 entries say "Mitigated", first in FY2020. Latest entry: FY2026.
Nippon Shinyaku moved to the "Worse" side of this theme in 2025, 6 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 65 of 139 companies on the "Worse" side.
15 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Assuming that all other variables remain constant, the analysis shows the impact on other comprehensive income in the consolidated statement of comprehensive income, before tax effects, if the share prices of listed equities decline by 10%.」
The impact on other comprehensive income of a 10% decline in listed share prices increased from ¥3,571 million in the previous fiscal year to ¥6,369 million. - FY2025WorsenedAnnual report
「The Group's sensitivity analysis of the risk of fluctuations in the prices of equity instruments is as follows. Assuming that all other variables remain constant, the analysis shows the impact on other comprehensive income in the consolidated statement of comprehensive income, before tax effects, if the share prices of listed equities decline by 10%.」
The impact on other comprehensive income of a 10% decline in listed share prices increased from ¥2,938 million in the previous fiscal year to ¥3,571 million. - FY2023MitigatedAnnual report
「Because the Group holds listed shares of companies with which it has business relationships, it is exposed to the risk of fluctuations in the prices of equity instruments. The Group regularly monitors the fair values and financial condition of the issuers (business partners) and continuously reviews its holdings.」
To address the risk of fluctuations in the prices of investment securities, the company monitors the fair values and issuers' financial condition and continuously reviews its holdings. - FY2021ReframedAnnual report
「Fluctuations in financial markets, including share prices, interest rates and foreign exchange rates, may result in declines in the fair value of assets and pension assets held, as well as foreign exchange risk in foreign-currency-denominated transactions. These developments may affect the Group's operating results.」
The scope of the risk review expanded from market price fluctuations in investment securities to financial market risks, including share prices, interest rates, foreign exchange rates and pension assets. - FY2020MitigatedAnnual report
「Regarding securities and investment securities, the company regularly monitors their fair values and the financial condition of the issuers (business partners) and reports the investment status to the Board of Directors.」
To address the risk of fluctuations in the market prices of investment securities, the company regularly monitors their fair values and the issuers' financial condition and reports to the Board of Directors. - FY2017First statedAnnual report
「Investment securities consist primarily of shares and are exposed to the risk of market price fluctuations.」
The company identified fluctuations in the market prices of investment securities, primarily equities, as a risk.