Clip (4705) · RiskDecline in gains on valuation of investment securitiesLatest Earnings (2026-08-07): "Worsened"
Impairment Risk from Fluctuations in the Market Prices of Investment Securities and Poor Performance of Investee Companies
First written in FY2017. 12 of 34 entries say "Materialised", first in FY2018-Q1. Latest entry: 2026-08-07.
34entries
10years
1from disclosures
How it moved
Same theme, other companies
Risk of Additional Impairment Losses Due to Deterioration in Market Conditions or Investee Financial ConditionA theme 123 companies write about · 125 as a headwind · 0 as a tailwind
Clip moved to the "Worse" side of this theme in 2017, 3 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
11 other companies' latest entry also says "Worsened".
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 123 companies compared. The sentences above are computed from all 123.Full recordFilings, disclosures and news, newest first
- 2026-08-07WorsenedEarnings
「Loss on valuation of investment securities 595 2,532」
The loss on valuation of investment securities increased from ¥595 thousand in the same period of the previous year to ¥2.532 million. - FY2026Decline in gains on valuation of investment securitiesAnnual report
「Valuation gain on investment securities 12,013 5,652」
The valuation gain on investment securities decreased from ¥12.013 million in the previous year to ¥5.652 million, but valuation gains, rather than valuation losses, have continued to be recognized. - FY2026-H1Increase in gains on valuation of investment securitiesAnnual report
「Valuation gain on investment securities 2,245 4,301」
A valuation gain of ¥4.301 million was recognized on investment securities during the six-month interim consolidated accounting period, an increase from ¥2.245 million in the same period of the previous year. - FY2025Continued recognition of valuation gains on investment securitiesAnnual report
「Valuation gain on investment securities 12,013」
A valuation gain of ¥12.013 million on investment securities was recognized as non-operating income in the fiscal year ended March 2025. The shift from the previous year's valuation loss of ¥5.905 million to a valuation gain has continued. - FY2025-H1Shift from valuation losses to valuation gains on investment securitiesAnnual report
「Valuation gain on investment securities 2,245」
Whereas a valuation loss on investment securities of ¥4.507 million was recognized in the same period of the previous year, a valuation gain of ¥2.245 million was recognized during the six-month interim consolidated accounting period. - FY2024Increase in Valuation Losses on Investment SecuritiesAnnual report
「Valuation loss on investment securities 5,905」
Regarding the risk of valuation losses due to fluctuations in market prices and poor performance at investee companies, a valuation loss of ¥5.905 million was recognized in the fiscal year ended March 2024. This was an increase from ¥5.494 million in the previous year. - FY2024-Q3Year-on-year increase in valuation losses on investment securitiesAnnual report
「Valuation loss on investment securities 4,366 5,340」
The valuation loss on investment securities increased from ¥4.366 million in the same period of the previous year to ¥5.340 million, and valuation losses have continued to be recognized. - FY2024-Q2Year-on-year increase in valuation losses on investment securitiesAnnual report
「Valuation loss on investment securities 2,872 4,507」
The valuation loss on investment securities increased from ¥2.872 million in the same period of the previous year to ¥4.507 million, and valuation losses have continued to be recognized. - FY2024-Q1Increase in the quarterly amount of valuation losses on investment securitiesAnnual report
「Valuation loss on investment securities 1,159 4,249」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥4.249 million was recognized in the first quarter, an increase from ¥1.159 million in the same quarter of the previous year. - FY2023Full-year recognition of loss on valuation of investment securitiesAnnual report
「Valuation loss on investment securities 5,494」
In FY2023, no valuation gain on investment securities was recognized, while a valuation loss of ¥5.494 million was recognized as a non-operating expense. The shift from the previous year's valuation gain of ¥7.868 million to a valuation loss was confirmed for the full year. - FY2023-Q3Shift from valuation gains to valuation losses on investment securitiesAnnual report
「Valuation gain on investment securities 5,449 - Valuation loss on investment securities - 4,366」
Compared with the valuation gain on investment securities of ¥5.449 million in the same period of the previous year, a valuation loss of ¥4.366 million was recognized during the cumulative third quarter period, and the shift from valuation gains to valuation losses has continued. - FY2023-Q2Shift from valuation gains to valuation losses on investment securitiesAnnual report
「Valuation gain on investment securities 5,917 － Valuation loss on investment securities － 2,872」
Compared with the valuation gain on investment securities of ¥5.917 million in the same period of the previous year, a valuation loss of ¥2.872 million was recognized during the cumulative second quarter period, marking a shift from a valuation gain to a valuation loss. - FY2023-Q1Shift from valuation gains to valuation losses on investment securitiesAnnual report
「Valuation gain on investment securities 6,213 - Valuation loss on investment securities - 1,159」
Compared with the valuation gain on investment securities of ¥6.213 million in the same period of the previous year, a valuation loss of ¥1.159 million was recognized in the first quarter, marking a shift from a valuation gain to a valuation loss. - FY2022Full-year recognition of a valuation gain on investment securitiesAnnual report
「Valuation gain on investment securities 7,868」
In the fiscal year ended March 2022, no valuation loss on investment securities was recognized, while a valuation gain of ¥7.868 million was recognized as non-operating income. - FY2022-Q3Continued recognition of valuation gains on investment securitiesAnnual report
「Valuation gain on investment securities 5,449」
A valuation gain of ¥5.449 million was recognized as non-operating income on investment securities during the cumulative third quarter period. The shift from the valuation loss of ¥8.035 million in the same period of the previous year to a valuation gain has continued. - FY2022-Q2RestatedAnnual report
「Valuation gain on investment securities 5,917」
Compared with the valuation loss on investment securities of ¥7.183 million in the same period of the previous year, a valuation gain of ¥5.917 million was recognized during the cumulative second quarter period, indicating that the shift from valuation losses to valuation gains has continued from the previous quarter. - FY2022-Q1Shift from valuation losses to valuation gains on investment securitiesAnnual report
「Valuation gain on investment securities 6,213」
Whereas a valuation loss on investment securities of ¥3.035 million was recognized in the same quarter of the previous year, a valuation gain of ¥6.213 million was recognized as non-operating income in the first quarter. - FY2021Full-year recognition of loss on valuation of investment securitiesAnnual report
「Valuation loss on investment securities 8,393」
Regarding the risk of valuation losses due to fluctuations in market prices and poor performance at investee companies, a valuation loss on investment securities of ¥8.393 million was recognized as a non-operating expense in the fiscal year ended March 2021. - FY2021-Q3Year-on-year increase in valuation losses on investment securitiesAnnual report
「Valuation loss on investment securities 8,035」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥8.035 million was recognized during the cumulative third quarter period. This was an increase from ¥2.419 million in the same period of the previous year, and losses have continued to arise. - FY2021-Q2Year-on-year increase in valuation losses on investment securitiesAnnual report
「Valuation loss on investment securities 7,183」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥7.183 million was recognized during the cumulative second quarter period. This was an increase from ¥2.084 million in the same period of the previous year, and losses have continued to arise. - FY2021-Q1Increase in the quarterly amount of valuation losses on investment securitiesAnnual report
「Valuation loss on investment securities 3,035」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥3.035 million was recognized in the first quarter. This was an increase from ¥1.237 million in the same quarter of the previous year. - FY2020MaterialisedAnnual report
「Valuation loss on investment securities ¥42.181 million」
Regarding the risk arising from fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss on investment securities of ¥42.181 million was recognized as an extraordinary loss in the fiscal year ended March 2020. This was a substantial increase from the previous year's valuation loss of ¥4.029 million. - FY2020-Q3MaterialisedAnnual report
「Valuation loss on investment securities 2,419」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥2.419 million was also recognized during the cumulative third quarter period, and losses have continued to arise. - FY2020-Q2MaterialisedAnnual report
「Valuation loss on investment securities 2,084」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥2.084 million was also recognized during the cumulative second quarter period, and losses have continued to arise. - FY2020-Q1MaterialisedAnnual report
「Valuation loss on investment securities 1,237」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥1.237 million was also recognized in the first quarter, and losses have continued to arise. - FY2019MaterialisedAnnual report
「Valuation loss on investment securities 4,029」
Regarding the risk arising from fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥4.029 million was also recognized in the fiscal year ended March 2019, and losses have continued to arise. - FY2019-Q3MaterialisedAnnual report
「Valuation loss on investment securities 4,066」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥4.066 million was also recognized during the cumulative third quarter period, and losses have continued to arise. - FY2019-Q2MaterialisedAnnual report
「Valuation loss on investment securities 1,423」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥1.423 million was also recognized during the cumulative second quarter period, and losses have continued to arise. - FY2019-Q1MaterialisedAnnual report
「Valuation loss on investment securities 649」
Regarding the risk of valuation losses due to fluctuations in the market prices of investment securities and poor performance at investee companies, a valuation loss of ¥649 thousand was also recognized in the first quarter, and losses have continued to arise. - FY2018MaterialisedAnnual report
「Valuation loss on investment securities ¥2.605 million」
Regarding the risk of valuation losses due to deteriorating market conditions or poor performance at investee companies, a valuation loss on investment securities of ¥2.605 million was also recognized in the fiscal year ended March 2018, and losses have continued to arise. - FY2018-Q3MaterialisedAnnual report
「Valuation loss on investment securities 1,876」
A valuation loss on investment securities of ¥1.876 million was recognized during the cumulative third quarter period, and the risk of valuation losses due to deteriorating market conditions or poor performance at investee companies has materialized as an actual loss. - FY2018-Q2MaterialisedAnnual report
「Valuation loss on investment securities 1,167」
A ¥1,167 thousand valuation loss on investment securities was recognized during the cumulative second quarter, indicating that the risk of valuation losses due to deteriorating market conditions or poor performance at investee companies materialized as an actual loss. - FY2018-Q1MaterialisedAnnual report
「Valuation loss on investment securities 711」
A ¥711 thousand valuation loss on investment securities was recognized in the first quarter, indicating that the risk of valuation losses due to deteriorating market conditions or poor performance at investee companies materialized as an actual loss during the period. - FY2017First statedAnnual report
「If future market conditions deteriorate or an investee company performs poorly, resulting in losses not reflected in the current carrying amount or the carrying amount becoming unrecoverable, it may become necessary to recognize a valuation loss.」
It describes the risk of valuation losses due to fluctuations in the prices of investment securities and poor performance at investee companies. During the period, it recognized a ¥924 thousand valuation loss on investment securities, and the balance of investment securities was ¥363,847 thousand.