Market Value and Foreign Exchange Rate Fluctuations in Investment Securities
First written in FY2016. 16 of 36 entries say "Materialised", first in FY2018. Latest entry: 2026-07-27.
Imagineer moved to the "Worse" side of this theme in 2019, 3 years before the typical company in this theme (2022).
The whole theme swung hardest in 2019: 3 of 8 companies on the "Worse" side.
3 other companies' latest entry also says "Mitigated".
- 2026-07-27MitigatedEarnings
「Net assets were ¥12,440,113 thousand, an increase of ¥342,260 thousand from the end of the previous consolidated fiscal year. This was mainly due to a ¥346,623 thousand increase in the valuation difference on other securities.」
The valuation difference on other securities shifted from negative to positive compared with the end of the previous fiscal year, reducing the numerical impact of market-value fluctuation risk. - FY2026MaterialisedAnnual report
「Net assets totaled ¥12,097.852 million, a decrease of ¥70.803 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease of ¥306.952 million in valuation differences on other securities, despite an increase of ¥192.232 million in retained earnings.」
Changes in the market value of investment securities were reflected in the results, and valuation differences on other securities decreased from negative ¥25.676 million at the end of the previous fiscal year to negative ¥332.629 million. - FY2026-H1Valuation differences on other securities turn positiveAnnual report
「Valuation differences on other securities △ 25,676 811」
Valuation differences on other securities increased from negative ¥25.676 million at the end of the previous consolidated fiscal year to ¥811 thousand at the end of the current interim period, eliminating the negative balance. - FY2025MaterialisedAnnual report
「Valuation differences on other securities 31,172 △25,676. The company recognized a gain on sales of investment securities of ¥496.215 million and a loss on sales of investment securities of ¥156.704 million.」
Sales and market value fluctuations in investment securities were reflected in FY2025 profit and loss and net assets, and valuation differences on other securities decreased from ¥31.172 million to negative ¥25.676 million. - FY2025-H1MaterialisedAnnual report
「Net assets totaled ¥11,801.771 million, a decrease of ¥239.648 million from the end of the previous consolidated fiscal year. This was mainly due to a decrease of ¥355.348 million in valuation differences on other securities, despite an increase of ¥92.303 million in retained earnings.」
Valuation differences on other securities decreased by ¥355.348 million, changing from ¥31.172 million at the end of the previous consolidated fiscal year to negative ¥324.176 million at the end of the current interim period. Changes in the market value of investment securities were reflected in the results and net assets. - FY2024-Q3Valuation differences turn positiveAnnual report
「Valuation differences on other securities △ 7,068 851」
Valuation differences on other securities increased from negative ¥7.068 million at the end of the previous consolidated fiscal year to ¥851 thousand, eliminating the negative balance. The balance of investment securities decreased by ¥514.104 million. - FY2024-Q2Elimination of negative valuation differencesAnnual report
「Valuation differences on other securities △ 7,068 790」
Valuation differences on other securities increased from negative ¥7.068 million at the end of the previous consolidated fiscal year to ¥790 thousand, eliminating the negative balance. Meanwhile, the balance of investment securities decreased by ¥533.991 million. - FY2024-Q1Increase in the valuation difference on other securitiesAnnual report
「This was mainly due to an increase of ¥30.295 million in valuation differences on other securities, despite a decrease of ¥46.576 million in retained earnings.」
Valuation differences on other securities increased by ¥30.295 million, changing from the downward trend in valuation differences reported through the previous fiscal year. - FY2023MaterialisedAnnual report
「Cash provided by investing activities totaled ¥3,081.428 million, compared with a decrease in cash of ¥568.986 million in the same period of the previous year. This was mainly due to proceeds of ¥3,018.581 million from the sale and redemption of investment securities.」
As the sale and redemption of investment securities progressed, investment securities decreased by ¥2,434.210 million. Valuation differences on other securities also changed from ¥83.480 million to negative ¥7.068 million, with the impact of market value fluctuations reflected in the results. - FY2023-Q3MaterialisedAnnual report
「Other comprehensive income: valuation differences on other securities 36,343 △ 82,714」
Valuation differences on other securities decreased by ¥82.714 million during the cumulative third-quarter period, reflecting changes in investment securities valuations in comprehensive income and net assets. - FY2023-Q2MaterialisedAnnual report
「This was due to proceeds of ¥3,018.581 million from the sale and redemption of investment securities.」
As the sale and redemption of investment securities progressed, the balance of investment securities decreased by ¥2,968.377 million. Valuation differences on other securities also decreased by ¥82.811 million, with the impact of market value fluctuations reflected in comprehensive income. - FY2023-Q1MaterialisedAnnual report
「This was due to increases of ¥1,779.038 million in cash and deposits, ¥142.296 million in accounts receivable, and ¥1,114.338 million in other current assets, despite a decrease of ¥2,967.180 million in investment securities. Net assets totaled ¥11,807.580 million, an increase of ¥114.505 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥197.084 million in retained earnings, despite a decrease of ¥82.674 million in valuation differences on other securities.」
The results show a substantial decrease in investment securities and a decrease of ¥82.674 million in valuation differences on other securities. The company also recognized a gain on sales of investment securities of ¥188.192 million and foreign exchange gains of ¥166.067 million. - FY2022-Q3Continued improvement in valuation differences on other securitiesAnnual report
「Valuation differences on other securities △ 43,412 △ 7,068」
Valuation differences on other securities improved from negative ¥43.412 million at the end of the previous consolidated fiscal year to negative ¥7.068 million, narrowing the negative valuation difference. - FY2022-Q2Improvement in valuation differences on other securitiesAnnual report
「Valuation differences on other securities △ 4,710 1,754」
Valuation differences on other securities decreased by ¥4.710 million in the same quarter of the previous year but increased by ¥1.754 million in the current quarter, indicating an improvement in the impact of valuation changes. - FY2022-Q1MaterialisedAnnual report
「Valuation differences on other securities 15,972 △ 14,072」
Valuation differences on other securities decreased by ¥14.072 million during the cumulative first-quarter period, reflecting changes in investment securities valuations in comprehensive income and net assets. quantified is true, and materialized is true. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, the company recognized an impairment loss of ¥15.705 million on securities, consisting of ¥15.705 million in shares classified as other securities.」
In relation to market value and market environment risks affecting investment securities, the company recognized an impairment loss of ¥15.705 million during the consolidated fiscal year as well. - FY2021-Q3MaterialisedAnnual report
「Valuation differences on other securities 8,304 △ 9,933」
Valuation differences on other securities decreased by ¥9.933 million during the cumulative third-quarter period, changing from an increase in the same period of the previous year to a decrease. The balance on the balance sheet also changed from negative ¥95.980 million at the end of the previous fiscal year to negative ¥105.914 million. - FY2021-Q2MaterialisedAnnual report
「Valuation differences on other securities △ 4,710」
Valuation differences on other securities decreased by ¥4.710 million during the cumulative second-quarter period, and the balance on the balance sheet deteriorated from negative ¥95.980 million at the end of the previous fiscal year to negative ¥100.691 million. - FY2021-Q1Improvement in valuation differences on other securitiesAnnual report
「Valuation differences on other securities 15,972」
Valuation differences on other securities decreased by ¥45.413 million in the same quarter of the previous year but increased by ¥15.972 million in the current quarter. - FY2020Decrease in losses on sales of investment securities; deterioration in valuation differencesAnnual report
「Non-operating expenses totaled ¥134.638 million, a decrease of ¥52.119 million from the previous consolidated fiscal year. This was mainly due to a decrease in losses on sales of investment securities compared with the previous consolidated fiscal year.」
Losses on sales of investment securities decreased from ¥186.502 million in the previous fiscal year to ¥121.109 million, while valuation differences on other securities decreased by ¥16.093 million. - FY2020-Q2MaterialisedAnnual report
「This was mainly due to an increase of ¥47.638 million in retained earnings, despite a decrease of ¥40.380 million in valuation differences on other securities.」
Valuation differences on other securities decreased by ¥40.380 million, reflecting changes in securities valuations in net assets. - FY2020-Q1MaterialisedAnnual report
「Foreign exchange losses 22,393」
The company recognized foreign exchange losses of ¥22.393 million in the first quarter, showing the impact of market value and foreign exchange fluctuation risks in profit and loss. - FY2019MaterialisedAnnual report
「Non-operating expenses totaled ¥186.758 million, an increase of ¥111.716 million from the previous consolidated fiscal year. This was mainly due to an increase in losses on sales of investment securities compared with the previous consolidated fiscal year.」
The company recognized a loss on sales of investment securities of ¥186.502 million, showing that securities-related risks were reflected in profit and loss. - FY2019-Q3RestatedAnnual report
「During the first 3 quarters of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in business and other risks, including market value and foreign exchange fluctuations in investment securities. - FY2019-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in business and other risks, including market value and foreign exchange fluctuations in investment securities. - FY2019-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in business and other risks, including market value and foreign exchange fluctuations in investment securities. - FY2018MaterialisedAnnual report
「During the consolidated fiscal year, the company recognized an impairment loss of ¥17.701 million on securities, consisting of ¥17.701 million in investments in partnerships classified as other securities.」
In relation to market value and market environment risks affecting securities, the company recognized an impairment loss of ¥17.701 million during the consolidated fiscal year. - FY2018-Q3RestatedAnnual report
「During the first 3 quarters of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no material changes in business and other risks, including market value and foreign exchange fluctuations in investment securities. - FY2018-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in business and other risks, including market value and foreign exchange fluctuations in investment securities. - FY2018-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in business and other risks, including market value and foreign exchange fluctuations in investment securities. - FY2017-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes regarding market value and foreign exchange fluctuations in investment securities. - FY2017-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the business and other risks. - FY2017-Q1RestatedAnnual report
「During the three-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes in the overall business and other risks. - FY2016First statedAnnual report
「The company holds securities whose value is affected by market value and foreign exchange fluctuations, and these are significantly influenced by changes in domestic and overseas financial markets and economic conditions. Accordingly, a substantial decline in market value or exchange rates could affect the company's performance through the recognition of valuation losses.」
The company recognized valuation losses on investment securities of ¥45.386 million and foreign exchange losses of ¥44.733 million in the current period.