Impairment Risk for Investment Securities from Deteriorating Equity Markets and Investee Performance
First written in FY2017. 2 of 4 entries say "Restated". Latest entry: FY2024.
Yuki Gosei Kogyo moved to the "Worse" side of this theme in 2024, 4 years after the typical company in this theme (2020).
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
40 other companies' latest entry also says "Materialised".
- FY2024MaterialisedAnnual report
「Valuation gain (loss) on investment securities (△ indicates a gain) － 60」
The statement of cash flows reports a ¥60 million valuation loss on investment securities, indicating that an impairment loss was recognized during the fiscal year and that additional impairment could arise from deteriorating stock market conditions or investee performance. - FY2019RestatedAnnual report
「If stock market conditions or the performance of investees deteriorates in the future, it may become necessary to recognize additional impairment losses.」
This reiterates the risk of additional impairment of investment securities due to deteriorating stock market conditions or investee performance. - FY2018RestatedAnnual report
「If stock market conditions or the performance of investees deteriorates in the future, it may become necessary to recognize additional impairment losses.」
This reiterates the risk of additional impairment due to deteriorating stock market conditions or investee performance. - FY2017First statedAnnual report
「If stock market conditions or the performance of investees deteriorates in the future, it may become necessary to recognize additional impairment losses.」
This states that additional impairment may be necessary if stock market conditions or investee performance deteriorates.