Risk of Investment Value Impairment and Losses on Investment Securities in Business Partners
First written in FY2020. 3 of 6 entries say "Materialised", first in FY2022. Latest entry: 2026-05-12.
Fuji Pharma moved to the "Worse" side of this theme in 2026, 6 years after the typical company in this theme (2020).
2 other companies' latest entry also says "Materialised".
- FY2023-Q2MitigatedAnnual report
「Gain on valuation of derivatives － 487」
A gain on valuation of derivatives of ¥487 million was recorded in the cumulative second quarter of the current consolidated fiscal year, indicating an improvement in valuation conditions from the valuation loss disclosed 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」
A valuation loss of ¥287 million was recorded on derivative receivables related to business partners, bringing valuation fluctuations associated with investments in business partners into actual profit or loss. - FY2021MitigatedAnnual report
「When recording unlisted shares, the company obtains an appropriate valuation from external specialists as necessary and conducts an appropriate valuation each fiscal year after recognition. It has also designated the Corporate Planning Department as the department responsible for the business, established opportunities for discussion based on regular reports, and works to contribute to maintaining and improving the profitability of the investee companies.」
For the risk of impairment and valuation losses on investments in business partners, identifies valuations by external specialists, annual valuations, and monitoring and discussions by the Corporate Planning Department as countermeasures. - FY2020First statedAnnual report
「For investments in business partners, the company may record valuation losses on investment securities due to declines in quoted prices and other factors for listed shares, and impairment of the enterprise value assumed at the time of acquisition due to changes in the business environment and other factors for unlisted shares. This could affect the operating results and financial position of the company group.」
Newly identifies the risk of valuation losses on investment securities due to share price declines or impairment of enterprise value in investments in business partners such as Alvotech and Lotus.