Market Price Fluctuation Risk on Cross-Held Shares and Other Investments
First written in FY2019. 8 of 20 entries say "Mitigated", first in FY2021-Q2. Latest entry: 2026-08-06.
Fuji Pharma moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 13 of 44 companies on the "Worse" side.
6 other companies' latest entry also says "Materialised".
- FY2025-H1Decrease in valuation differenceAnnual report
「Valuation difference on available-for-sale securities ¥885 million ¥154 million」
The valuation difference on available-for-sale securities decreased from ¥885 million at the end of the previous consolidated fiscal year to ¥154 million. A decrease due to the fair value measurement of investment securities and other factors was reported, so market price movements alone are not identified as the cause. - FY2024-Q2Decrease in valuation differenceAnnual report
「Valuation difference on available-for-sale securities ¥2,414 million ¥1,324 million」
The valuation difference on available-for-sale securities decreased from ¥2,414 million at the end of the previous consolidated fiscal year to ¥1,324 million. The sale of investment securities and other factors were also reported, so market price movements alone are not identified as the cause of the decrease. - FY2024-Q1Decrease in valuation differenceAnnual report
「Valuation difference on available-for-sale securities ¥2,414 million ¥886 million」
The valuation difference on available-for-sale securities decreased from ¥2,414 million at the end of the previous consolidated fiscal year to ¥886 million. The sale of investment securities and other factors were also reported, so the decrease is not attributed solely to market price movements. - FY2023-Q3MitigatedAnnual report
「Valuation difference on available-for-sale securities ¥160 million ¥3,183 million」
The valuation difference on available-for-sale securities increased from ¥160 million at the end of the previous consolidated fiscal year to ¥3,183 million, maintaining the improvement from the negative impact of valuation differences caused by market price movements. - FY2023-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities ¥160 million ¥3,328 million」
The valuation difference on available-for-sale securities increased from ¥160 million at the end of the previous consolidated fiscal year to ¥3,328 million, further improving from the negative impact of valuation differences caused by market price movements in the previous fiscal year. - FY2023-Q1MitigatedAnnual report
「Total equity increased by ¥2,618 million, mainly due to an increase in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥160 million at the end of the previous consolidated fiscal year to ¥2,174 million, improving from the negative impact of valuation differences caused by market price movements reported in the previous fiscal year. - FY2022MaterialisedAnnual report
「Valuation gains or losses recognized in profit or loss for the current consolidated fiscal year on financial assets and financial liabilities held at the consolidated balance-sheet date Negative ¥287 million」
The company recorded a valuation loss of ¥287 million on derivative receivables whose value fluctuates based on Alvotech's share price and other factors. - FY2022-Q3WorsenedAnnual report
「Valuation difference on available-for-sale securities Negative ¥169 million」
The valuation difference on available-for-sale securities changed from negative ¥23 million at the end of the previous consolidated fiscal year to negative ¥169 million, widening the negative valuation difference. - FY2022-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities ¥838 million」
The valuation difference on available-for-sale securities shifted from negative ¥23 million at the end of the previous consolidated fiscal year to positive ¥838 million, eliminating the negative impact of valuation differences caused by market price movements. - FY2022-Q1MitigatedAnnual report
「Valuation difference on available-for-sale securities Negative ¥14 million」
The negative valuation difference on available-for-sale securities narrowed from negative ¥23 million at the end of the previous consolidated fiscal year to negative ¥14 million, further reducing the impact of market price movements. - FY2021MitigatedAnnual report
「Valuation difference on available-for-sale securities Negative ¥23 million」
The negative valuation difference on available-for-sale securities narrowed from negative ¥650 million in the previous fiscal year to negative ¥23 million, reducing the impact of market price movements. - FY2021-Q3MitigatedAnnual report
「Valuation difference on available-for-sale securities Negative ¥180 million」
The negative valuation difference on available-for-sale securities narrowed from negative ¥650 million at the end of September 2020 to negative ¥180 million. - FY2021-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities Negative ¥514 million」
The negative valuation difference on available-for-sale securities narrowed from negative ¥650 million at the end of September 2020 to negative ¥514 million. - FY2021-Q1WorsenedAnnual report
「Valuation difference on other securities △903」
The negative valuation difference on available-for-sale securities widened from negative ¥650 million at the end of the previous consolidated fiscal year to negative ¥903 million, indicating that the impact of market price movements has increased further. - FY2020WorsenedAnnual report
「Valuation difference on other securities △650」
The negative valuation difference on other securities widened from △340 million in the previous fiscal year to △650 million, indicating a greater impact from fluctuations in market prices. - FY2020-Q3WorsenedAnnual report
「Valuation difference on other securities △460」
The valuation difference on other securities changed from △340 million at the end of the previous consolidated fiscal year to △460 million, widening the negative valuation difference by ¥120 million. - FY2020-Q2MaterialisedAnnual report
「Net income attributable to owners of the parent was ¥310 million, down 81.7% year on year, due to the recognition of an impairment loss on investment securities classified as other securities whose fair value had declined significantly and was not expected to recover.」
Regarding the risk of fluctuations in the market prices of investment securities, the Company has disclosed that impairment was actually recognized for holdings whose fair value had declined significantly with no prospect of recovery, and that an impairment loss of ¥1,172 million was recorded. - FY2019First statedAnnual report
「Marketable securities and investment securities consist of shares held for business relationships and are exposed to the risk of fluctuations in market prices. We manage these holdings by monitoring their fair value quarterly, among other measures.」
The Company has disclosed for the first time the risk of fluctuations in market prices for shares held for business relationships and the related management through quarterly monitoring of fair value.