Declines in Market Prices of Securities and Poor Performance of Investee Companies
First written in FY2016. 18 of 34 entries say "Materialised", first in FY2019-Q3. Latest entry: FY2026.
Focus Systems moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 38 of 71 companies on the "Worse" side.
12 other companies' latest entry also says "Other".
- FY2026Annual increase in the investment securities balanceAnnual report
「This was mainly due to an ¥18 million decrease in electronically recorded monetary claims, while investment securities increased by ¥1,331 million and trade receivables and contract assets increased by ¥756 million, among other factors.」
Investment securities increased by ¥1,331 million from the end of the previous fiscal year. This is disclosed as a change in the balance, not as the occurrence of a risk of declining market prices. - FY2026-H1Increase in Investment Securities BalanceAnnual report
「This was mainly due to a ¥314 million decrease in trade receivables and contract assets, while investment securities increased by ¥1,787 million, cash and deposits increased by ¥1,570 million, and prepaid expenses included in other current assets increased by ¥120 million, among other factors.」
Investment securities increased by ¥1,787 million from the end of the previous fiscal year. This is stated as a change in the investment securities balance, not as an indication that a risk of declining market prices had arisen. - FY2025MaterialisedAnnual report
「This was mainly due to a ¥701 million increase in cash and deposits, while investment securities decreased by ¥517 million, trade receivables and contract assets decreased by ¥131 million, prepaid expenses decreased by ¥110 million, and software decreased by ¥56 million, among other factors.」
Investment securities decreased by ¥517 million from the end of the previous fiscal year, and the results state that market price movements and other factors were reflected in the asset balance. - FY2025-H1MaterialisedAnnual report
「This was mainly due to a ¥1,012 million increase in cash and deposits, while trade receivables and contract assets decreased by ¥1,128 million and investment securities decreased by ¥58 million, among other factors.」
Investment securities decreased by ¥58 million from the end of the previous fiscal year. The text does not explicitly state fair value measurement as the reason for the decrease. - FY2024MaterialisedAnnual report
「This was mainly due to a ¥401 million decrease in investment securities, while trade receivables and contract assets increased by ¥894 million, among other factors.」
Investment securities decreased by ¥401 million from the end of the previous fiscal year, with market price movements and other factors reflected in the asset balance. - FY2024-Q3MaterialisedAnnual report
「Investment securities decreased by ¥604 million to ¥3,198 million. This was mainly due to the fair value measurement of the investment securities held.」
Investment securities decreased by ¥604 million due to fair value measurement, bringing the balance to ¥3,198 million. - FY2024-Q2MaterialisedAnnual report
「Investment securities decreased by ¥571 million to ¥3,230 million. This was mainly due to the fair value measurement of the investment securities held.」
Investment securities decreased by ¥571 million due to fair value measurement, with market price movements reflected in the asset balance from the end of the previous fiscal year. - FY2023MaterialisedAnnual report
「This was mainly due to a ¥935 million increase in cash and deposits and a ¥116 million increase in buildings, while investment securities decreased by ¥4,248 million and trade receivables and contract assets decreased by ¥59 million, among other factors.」
Investment securities decreased by ¥4,248 million due to fair value measurement and other factors, with market price movements actually reflected in the asset balance. - FY2023-Q3MaterialisedAnnual report
「Investment securities decreased by ¥4,148 million to ¥3,902 million. This was due to the fair value measurement of the investment securities held.」
Investment securities decreased by ¥4,148 million due to fair value measurement, bringing the balance to ¥3,902 million. Market price movements were actually reflected in the asset balance. - FY2023-Q2MaterialisedAnnual report
「Investment securities decreased by ¥4,601 million to ¥3,448 million. This was due to the fair value measurement of the investment securities held.」
Investment securities decreased by ¥4,601 million due to fair value measurement, bringing the balance to ¥3,448 million. Market price movements continued to have a significant impact on the asset balance. - FY2023-Q1MaterialisedAnnual report
「Investment securities decreased by ¥3,938 million to ¥4,111 million. This was due to the fair value measurement of the investment securities held.」
Investment securities decreased by ¥3,938 million due to fair value measurement, bringing the balance to ¥4,111 million. Market price movements were actually reflected in the asset balance. - FY2022Significant increase in investment securities due to fair value measurement and other factorsAnnual report
「This was mainly due to a ¥4,439 million increase in investment securities and a ¥613 million increase in trade receivables and contract assets, among other factors.」
The investment securities balance, which had previously declined due to fair value measurement, increased by ¥4,439 million in the current fiscal year, with market price movements and other factors affecting investees being significantly reflected in assets and net assets. - FY2022-Q3MaterialisedAnnual report
「Investment securities increased by ¥9,103 million to ¥12,714 million. This was mainly due to the acquisition and fair value measurement of investment securities.」
Investment securities increased by ¥9,103 million from the end of the previous fiscal year due to acquisitions and fair value measurement, bringing the balance to ¥12,714 million. Market price movements continued to have a significant impact on the balance. - FY2022-Q2MaterialisedAnnual report
「Investment securities increased by ¥3,520 million to ¥7,131 million. This was due to the fair value measurement of the investment securities held.」
Market price movements were reflected in the investment securities balance, which increased by ¥3,520 million due to fair value measurement. - FY2022-Q1Increase in the investment securities balance due to fair value measurementAnnual report
「Investment securities increased by ¥1,615 million to ¥5,226 million. This was due to the fair value measurement of the investment securities held.」
Investment securities increased by ¥1,615 million due to fair value measurement, bringing the balance to ¥5,226 million. The results state that market price movements were reflected in the balance. - FY2021Increase in the investment securities balance due to fair value measurementAnnual report
「This was mainly due to a ¥87 million decrease in cash and deposits and a ¥40 million decrease in land, while investment securities increased by ¥2,550 million and trade receivables increased by ¥129 million, among other factors.」
The investment securities balance, which had declined due to fair value measurement through the previous fiscal year, increased by ¥2,550 million in the current fiscal year. - FY2021-Q3Increase in the investment securities balance due to fair value measurementAnnual report
「Investment securities increased by ¥1,738 million to ¥2,800 million. This was mainly due to the fair value measurement of the investment securities held.」
Investment securities increased by ¥1,738 million due to fair value measurement, bringing the balance to ¥2,800 million. - FY2021-Q2MaterialisedAnnual report
「Investment securities increased by ¥1,866 million to ¥2,927 million. This was due to the fair value measurement of the investment securities held.」
Investment securities increased by ¥1,866 million due to fair value measurement, bringing the balance to ¥2,927 million. - FY2021-Q1Increase in the investment securities balance due to fair value measurementAnnual report
「Investment securities increased by ¥1,929 million to ¥2,990 million. This was due to the fair value measurement of the investment securities held.」
Investment securities increased by ¥1,929 million due to fair value measurement, to ¥2,990 million. - FY2020MaterialisedAnnual report
「This was mainly due to a ¥778 million increase in trade receivables and a ¥70 million increase in deferred tax assets, while investment securities decreased by ¥961 million and cash and deposits decreased by ¥719 million.」
Investment securities decreased by ¥961 million, and the annual results state that the value of the securities declined due to fair value measurement and other factors. - FY2020-Q3MaterialisedAnnual report
「Investment securities decreased by ¥330 million to ¥1,692 million. This was mainly due to the acquisition and fair value measurement of investment securities.」
Investment securities decreased by ¥330 million due to acquisitions and fair value measurement, to ¥1,692 million. - FY2020-Q2MaterialisedAnnual report
「Investment securities decreased by ¥558 million to ¥1,463 million. This was mainly due to the acquisition and fair value measurement of investment securities.」
Investment securities decreased by ¥558 million due to fair value measurement and other factors, to ¥1,463 million. - FY2020-Q1MaterialisedAnnual report
「Investment securities decreased by ¥535 million to ¥1,487 million. This was mainly due to the fair value measurement of the investment securities held.」
Investment securities decreased by ¥535 million due to fair value measurement, from ¥2,022 million at the end of the previous fiscal year to ¥1,487 million. - FY2019MaterialisedAnnual report
「This was mainly due to a ¥109 million increase in cash and deposits, while investment securities decreased by ¥910 million.」
Investment securities decreased by ¥910 million, and the annual results state that the value of the securities declined due to fair value measurement and other factors. - FY2019-Q3MaterialisedAnnual report
「Investment securities decreased by ¥600 million to ¥2,332 million. This was due to the fair value measurement of the investment securities held.」
The investment securities balance actually decreased by ¥600 million due to fair value measurement. There is no description indicating that impairment was recognized. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter of the current fiscal year, there were no occurrences of matters concerning the business situation, accounting situation or other matters described in the quarterly report that could have a material impact on investors’ decisions, and no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding declines in securities market prices and poor performance of investees. - FY2018RestatedAnnual report
「Impairment is generally recognized when the market price or other measure declines by more than 50% from the acquisition cost. For securities with a decline of 30% or more but no more than 50%, impairment is recognized when the average decline over the past 2 years is also generally within the range of 30% to 50%.」
The impairment criteria for declines in securities market prices and the risk of valuation losses due to deteriorating market conditions or poor performance of investees have been reconfirmed. - FY2018-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding declines in securities market prices and poor performance of investees. - FY2018-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding declines in securities market prices and poor performance of investees. - FY2017RestatedAnnual report
「For securities with market values, impairment is generally recognized when the market price or other measure declines by more than 50% from the acquisition cost. For securities with a decline of 30% or more but no more than 50%, impairment is recognized when the average decline over the past 2 years is also generally within the range of 30% to 50%.」
The impairment criteria for declines in securities market prices and the risk of valuation losses due to poor performance of investees have been reconfirmed. - FY2017-Q3RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding declines in securities market prices and poor performance of investees. - FY2017-Q2RestatedAnnual report
「There were no new events among the matters described in this quarterly report concerning the business and financial conditions that could materially affect investors' decisions, and no material changes to the matters described under "Business and Other Risks" in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding declines in securities market prices and poor performance of investees. - FY2017-Q1RestatedAnnual report
「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
It is treated as having no material changes regarding declines in securities market prices and poor performance of investees. - FY2016First statedAnnual report
「For securities with market values, impairment is generally recognized when the market price or other measure declines by more than 50% from the acquisition cost. For securities with a decline of 30% or more but no more than 50%, impairment is recognized when the average decline over the past 2 years is also generally within the range of 30% to 50%.」
The impairment thresholds for declines in securities prices are stated as more than 30% to 50%, and the risk of valuation losses due to deteriorating market conditions or poor performance of investees is described.