Komori
SanBio (4592) · RiskMitigated

Impact of Foreign Exchange Losses on Ordinary Income or Loss

First written in FY2017-Q1. 20 of 42 entries say "Mitigated", first in FY2018-Q1. Latest entry: FY2027-H1.

42entries
11years
5from disclosures
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How it moved
ProgressHeldSoftenedWorseMitigatedFY2018-Q1 – FY2020-Q1WorsenedFY2020-Q2 – FY2021MitigatedFY2022-Q1 – FY2023-Q32016: 320162017: 420172018: 420182019: 420192020: 420202021: 420212022: 420222023: 320232024: 320242025: 220252026: 72026
Same theme, other companies
Earnings impact from exchange-rate fluctuations and foreign-currency-denominated transactionsA theme 480 companies write about · 418 as a headwind · 20 as a tailwind

The whole theme swung hardest in 2025: 71 of 159 companies on the "Worse" side.

53 other companies' latest entry also says "Mitigated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 195 companies compared. The sentences above are computed from all 195.Comparing 200 of the theme's 494 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1MitigatedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥185 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥1,730 million (ordinary loss of ¥2,481 million in the previous interim consolidated period).」

    Foreign exchange effects shifted from losses of ¥518 million in the previous interim period to gains of ¥185 million in the current interim period, reversing the negative impact of foreign exchange on earnings.
  2. FY2026WorsenedAnnual report

    「Meanwhile, as foreign exchange losses arose from fluctuations in exchange rates, the Company recorded ¥326 million in foreign exchange losses as a non-operating expense, resulting in an ordinary loss of ¥4,291 million (ordinary loss of ¥3,022 million in the previous consolidated fiscal year).」

    Foreign exchange effects shifted from gains of ¥622 million in the previous fiscal year to losses of ¥326 million in the current fiscal year, and the ordinary loss also increased, worsening the impact of foreign exchange on earnings.
  3. FY2026-H1WorsenedAnnual report

    「Meanwhile, as foreign exchange losses arose from fluctuations in exchange rates, the Company recorded ¥518 million in foreign exchange losses as a non-operating expense, resulting in an ordinary loss of ¥2,481 million (ordinary loss of ¥1,186 million in the previous interim consolidated period).」

    Foreign exchange effects shifted from gains of ¥397 million in the previous interim period to losses of ¥518 million in the current interim period, worsening the impact of foreign exchange on earnings.
  4. FY2025WorsenedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥622 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥3,022 million (ordinary loss of ¥2,824 million in the previous consolidated fiscal year).」

    Foreign exchange gains decreased from ¥1,746 million in the previous fiscal year to ¥622 million, and the ordinary loss increased as their effect in offsetting foreign exchange losses weakened.
  5. FY2025-H1RestatedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥397 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥1,186 million (ordinary loss of ¥1,930 million in the previous interim consolidated period).」

    The Company recorded foreign exchange gains of ¥397 million rather than foreign exchange losses, confirming again that foreign exchange had not produced a negative impact on earnings.
  6. FY2025-Q1MitigatedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥767 million in foreign exchange gains as non-operating income, resulting in ordinary income of ¥91 million (ordinary loss of ¥937 million in the cumulative third quarter of the previous year).」

    Foreign exchange gains increased from ¥534 million in the same period of the previous year to ¥767 million in the current quarter, and ordinary income and loss also shifted from a loss to income.
  7. FY2024WorsenedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥1,746 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥2,824 million.」

    Foreign exchange gains decreased from ¥3,326 million in the previous fiscal year to ¥1,746 million, weakening their effect in offsetting the ordinary loss.
  8. FY2024-Q3WorsenedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥1,912 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥1,837 million (ordinary income of ¥437 million in the cumulative third quarter of the previous year).」

    Foreign exchange gains decreased from ¥6,885 million in the same period of the previous year to ¥1,912 million, and ordinary income turned into an ordinary loss, weakening the offsetting effect of foreign exchange gains on losses. This impact on earnings has already occurred and has been quantified.
  9. FY2024-Q2WorsenedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥1,172 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥1,930 million (ordinary loss of ¥774 million in the cumulative third quarter of the previous year).」

    Foreign exchange gains decreased from ¥3,879 million in the same period of the previous year to ¥1,172 million in the current quarter, weakening the offsetting effect of foreign exchange gains on losses and increasing the ordinary loss.
  10. FY2023Higher costs due to yen depreciation and foreign exchange gains coexistAnnual report

    「Against this backdrop, in the current consolidated fiscal year, costs increased due to yen depreciation, manufacturing-related costs increased among the major cost items in preparation for obtaining approval for the SB623 chronic traumatic brain injury program, and costs also increased because materials recorded as supplies for commercial production were used for research and development, among other factors.」

    While higher costs due to yen depreciation contributed to the increase in research and development expenses and other costs, the Company also recorded ¥3,326 million in foreign exchange gains, with the impact of exchange-rate movements appearing both in costs and in non-operating income.
  11. FY2023-Q3MitigatedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥6,885 million in foreign exchange gains as non-operating income, resulting in ordinary income of ¥437 million (ordinary loss of ¥3,032 million in the cumulative third quarter of the previous year).」

    The Company recorded foreign exchange gains of ¥6,885 million rather than foreign exchange losses, shifting from an ordinary loss in the same period of the previous year to ordinary income and reversing the negative impact of foreign exchange.
  12. FY2023-Q2MitigatedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥3,879 million in foreign exchange gains as non-operating income, resulting in an ordinary loss of ¥774 million.」

    Compared with foreign exchange losses of ¥614 million in the same period of the previous year, the current quarter recorded foreign exchange gains of ¥3,879 million, reversing and reducing the negative impact of foreign exchange on earnings.
  13. FY2023-Q1MitigatedAnnual report

    「Meanwhile, as foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥2,729 million in foreign exchange gains as non-operating income, resulting in ordinary income of ¥869 million (ordinary loss of ¥855 million in the cumulative third quarter of the previous year).」

    The Company shifted from an ordinary loss attributable to foreign exchange loss risk in the same period of the previous year to ordinary income in the current quarter after recording ¥2,729 million in foreign exchange gains.
  14. FY2022MitigatedAnnual report

    「As foreign exchange gains arose from fluctuations in exchange rates, the Company recorded ¥1,961 million in foreign exchange gains as non-operating income.」

    Foreign exchange effects shifted from losses of ¥634 million in the previous year to gains of ¥1,961 million in the current year, reversing the negative impact of foreign exchange losses on earnings.
  15. FY2022-Q3MitigatedAnnual report

    「Foreign exchange gains - 1,615,382 Foreign exchange losses 615,877 -」

    Compared with foreign exchange losses of ¥615 million in the same period of the previous year, the cumulative third quarter of the current fiscal year recorded foreign exchange gains of ¥1,615 million, reversing the negative impact of foreign exchange on earnings.
  16. FY2022-Q2MitigatedAnnual report

    「Foreign exchange gains 802,876 Foreign exchange losses 614,468」

    Foreign exchange effects shifted from losses of ¥614 million in the same period of the previous year to gains of ¥803 million in the current quarter, reversing the negative impact of foreign exchange on ordinary income.
  17. FY2022-Q1MitigatedAnnual report

    「Foreign exchange gains - 695,283 Foreign exchange losses 256,212 -」

    Compared with foreign exchange losses of ¥256 million in the same period of the previous year, the cumulative first quarter of the current fiscal year recorded foreign exchange gains of ¥695 million, reversing the negative impact of foreign exchange on earnings.
  18. FY2021WorsenedAnnual report

    「In addition, because foreign exchange losses arose from fluctuations in exchange rates, the Company recorded ¥634 million in foreign exchange losses as a non-operating expense, resulting in an ordinary loss of ¥6,530 million (ordinary loss of ¥5,146 million in the previous consolidated fiscal year).」

    Foreign exchange losses increased sharply from ¥61 million in the previous fiscal year to ¥634 million, contributing to the increase in ordinary loss.
  19. FY2021-Q3WorsenedAnnual report

    「Foreign exchange losses 81,511 615,877」

    Foreign exchange losses increased from ¥81 million in the same period of the previous year to ¥616 million in the cumulative third quarter of the current fiscal year, increasing the negative impact of foreign exchange on earnings.
  20. FY2021-Q2WorsenedAnnual report

    「Foreign exchange losses 108,588 614,468」

    Compared with the foreign exchange loss of ¥108 million in the same period of the previous year, the loss was ¥614 million in the current quarter, increasing the negative impact of foreign exchange on earnings.
  21. FY2021-Q1WorsenedAnnual report

    「Foreign exchange gains 237,655 – Foreign exchange losses – 256,212」

    The foreign exchange gain of ¥237 million in the same period of the previous year turned into a foreign exchange loss of ¥256 million in the current quarter, worsening the impact of foreign exchange on earnings.
  22. FY2020WorsenedAnnual report

    「Foreign exchange losses 61,988」

    A foreign exchange loss of ¥61 million, which had not been recorded in the previous fiscal year, was incurred in the current fiscal year, resulting in a renewed negative impact of foreign exchange on earnings.
  23. FY2020-Q3WorsenedAnnual report

    「Foreign exchange gains 325,524 – Foreign exchange losses – 81,511」

    The foreign exchange gain of ¥325 million in the same period of the previous year turned into a foreign exchange loss of ¥81 million in the cumulative third-quarter consolidated accounting period, worsening the impact of foreign exchange on earnings.
  24. FY2020-Q2WorsenedAnnual report

    「Foreign exchange gains 165,198 – Foreign exchange losses – 108,588」

    The foreign exchange gain of ¥165 million in the same period of the previous year turned into a foreign exchange loss of ¥108 million in the current quarter, worsening the impact of foreign exchange on earnings.
  25. FY2020-Q1MitigatedAnnual report

    「In addition, due to recording ¥290 million in non-operating income from a subsidy from the California Institute for Regenerative Medicine (CIRM) and a foreign exchange gain of ¥237 million, the ordinary loss was ¥727 million (ordinary loss of ¥836 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥736 million (net loss attributable to owners of the parent of ¥837 million in the same period of the previous year).」

    The foreign exchange gain increased from ¥47 million in the same period of the previous year to ¥237 million in the current quarter, and the negative impact of foreign exchange losses continued to reverse and diminish.
  26. FY2019MitigatedAnnual report

    「Foreign exchange losses 180,955 –」

    The foreign exchange loss of ¥180 million recorded in the previous fiscal year was not recorded in the current fiscal year, eliminating the negative impact of foreign exchange differences on earnings.
  27. FY2019-Q3MitigatedAnnual report

    「In addition, due to recording ¥675 million in non-operating income from a subsidy from the California Institute for Regenerative Medicine (CIRM) and a foreign exchange gain of ¥325 million, the ordinary loss was ¥1,547 million (ordinary loss of ¥3,164 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥1,549 million (net loss attributable to owners of the parent of ¥3,158 million in the same period of the previous year).」

    The foreign exchange loss in the same period of the previous year turned into a foreign exchange gain of ¥325 million in the current quarter, reversing the negative impact of foreign exchange on earnings.
  28. FY2019-Q2MitigatedAnnual report

    「In addition, due to recording ¥472 million in non-operating income from a subsidy from the California Institute for Regenerative Medicine (CIRM) and a foreign exchange gain of ¥165 million, the ordinary loss was ¥1,040 million (ordinary loss of ¥2,282 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥1,041 million (net loss attributable to owners of the parent of ¥2,276 million in the same period of the previous year).」

    The foreign exchange loss of ¥121 million in the same period of the previous year turned into a foreign exchange gain of ¥165 million in the current quarter, reversing the negative impact of foreign exchange on ordinary income (loss).
  29. FY2019-Q1MitigatedAnnual report

    「In addition, due to recording ¥135 million in non-operating income from a subsidy from the California Institute for Regenerative Medicine (CIRM) and a foreign exchange gain of ¥47 million, the ordinary loss was ¥836 million (ordinary loss of ¥1,098 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥837 million (net loss attributable to owners of the parent of ¥1,097 million in the same period of the previous year).」

    The foreign exchange loss of ¥65 million in the same period of the previous year turned into a foreign exchange gain of ¥47 million in the current quarter, further reducing and reversing the negative impact of foreign exchange on earnings.
  30. FY2018MitigatedAnnual report

    「In addition, due to recording ¥679 million in non-operating income from a subsidy from the California Institute for Regenerative Medicine (CIRM) and a foreign exchange loss of ¥180 million, the ordinary loss was ¥3,947 million (ordinary loss of ¥2,166 million in the same period of the previous year).」

    Foreign exchange losses decreased from ¥199 million in the previous year to ¥180 million, modestly reducing the negative impact of foreign exchange.
  31. FY2018-Q3MitigatedAnnual report

    「In addition, mainly due to recording a foreign exchange gain of ¥69 million, the ordinary loss was ¥3,164 million (ordinary loss of ¥1,813 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥3,158 million (net loss attributable to owners of the parent of ¥1,691 million in the same period of the previous year).」

    Compared with the foreign exchange loss of ¥565 million in the same period of the previous year, the Company recorded a foreign exchange gain of ¥69 million in the current quarter, reversing the negative impact of foreign exchange differences.
  32. FY2018-Q2MitigatedAnnual report

    「In addition, mainly due to recording a foreign exchange loss of ¥121 million, the ordinary loss was ¥2,282 million (ordinary loss of ¥1,228 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥2,276 million (net loss attributable to owners of the parent of ¥1,145 million in the same period of the previous year).」

    Foreign exchange losses decreased from ¥583 million in the same period of the previous year to ¥121 million, reducing their quantitative impact. Meanwhile, the ordinary loss and net loss widened.
  33. FY2018-Q1MitigatedAnnual report

    「In addition, mainly due to recording a foreign exchange loss of ¥65 million, the ordinary loss was ¥1,098 million (ordinary loss of ¥320 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥1,097 million (net loss attributable to owners of the parent of ¥277 million in the same period of the previous year).」

    Foreign exchange losses decreased from ¥364 million in the same period of the previous year to ¥65 million, reducing their quantitative impact. Meanwhile, the ordinary loss and net loss widened.
  34. FY2017RestatedAnnual report

    「In addition, mainly due to recording a foreign exchange loss of ¥199 million, the ordinary loss was ¥2,166 million (ordinary loss of ¥1,172 million in the previous consolidated fiscal year).」

    A foreign exchange loss of ¥199 million was incurred during the year, contributing to the ordinary loss.
  35. FY2017-Q3RestatedAnnual report

    「In addition, due to recording ¥8 million in interest expense and ¥565 million in foreign exchange losses, the ordinary loss was ¥1,813 million (ordinary loss of ¥608 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥1,691 million (net loss attributable to owners of the parent of ¥470 million in the same period of the previous year).」

    A foreign exchange loss of ¥565 million was recorded, and the impact of foreign exchange on earnings continued to be negative.
  36. FY2017-Q2WorsenedAnnual report

    「In addition, due to recording ¥6 million in interest expense and ¥583 million in foreign exchange losses, the ordinary loss was ¥1,228 million (ordinary loss of ¥532 million in the same period of the previous year), and the net loss attributable to owners of the parent was ¥1,145 million (net loss attributable to owners of the parent of ¥440 million in the same period of the previous year).」

    Foreign exchange losses increased from ¥364 million in the previous quarter to ¥583 million, and the ordinary loss widened, indicating a deterioration in the impact of foreign exchange on earnings.
  37. FY2017-Q1First statedAnnual report

    「In addition, due to recording ¥7 million in interest expense and ¥364 million in foreign exchange losses, the ordinary loss was ¥320 million (ordinary loss of ¥154 million in the same quarter of the previous year).」

    A foreign exchange loss of ¥364 million was incurred during the quarter, contributing to the ordinary loss.
Moved together

"Declining business revenue and widening operating, ordinary and net losses" moved the same way as this thread, in the same document, in 15 of its 42 moves.

151514131111★123456
  1. ★This thread
  2. 1Declining business revenue and widening operating, ordinary and net losses15×
  3. 2Liquidity Risk Associated with Upfront R&D Investment15×
  4. 3Diversification of Funding Through Stock Market and Bank Financing14×
  5. 4Continued investment in research and development13×
  6. 5Early launch of SB623 using Japan’s accelerated approval system11×
  7. 6Dilution Through Issuance of New Shares and Exercise of Stock Acquisition Rights11×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for SanBio yet. It last moved in the Earnings of 2026-06-15: "Mitigated".
News
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Impact of Foreign Exchange Losses on Ordinary Income or Loss | SanBio Company Limited (4592) | Komori