Market-Price Risk on Securities and Investment Securities
First written in FY2018. 10 of 12 entries say "Materialised", first in FY2019-Q1. Latest entry: FY2025-H1.
T.Hasegawa moved to the "Worse" side of this theme in 2022, 3 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
39 other companies' latest entry also says "Materialised".
- FY2025-H1MaterialisedAnnual report
「Although extraordinary losses increased due to the recognition of an impairment loss on investment securities, interim net income attributable to owners of the parent increased by ¥160 million, or 5.0%, year on year to ¥3,359 million, mainly due to higher ordinary income.」
An impairment loss of ¥100 million on investment securities was recognized, with securities risk arising from market price fluctuations and other factors being reflected in profit or loss as an extraordinary loss. - FY2024MaterialisedAnnual report
「Compared with the previous consolidated fiscal year, investments and other assets decreased by ¥349 million to ¥13,171 million, mainly due to the sale of investment securities.」
The balance declined following the sale of investment securities, and the effects of market price fluctuations and sales of securities on the financial position continue to be reflected. - FY2024-Q2MaterialisedAnnual report
「Compared with the end of the previous consolidated fiscal year, retained earnings and foreign currency translation adjustments increased by ¥1,923 million and ¥762 million, respectively, while valuation difference on available-for-sale securities decreased by ¥249 million. Mainly as a result, total net assets increased by ¥2,496 million from the end of the previous consolidated fiscal year to ¥118,815 million.」
Other securities valuation difference declined by ¥249 million, with the effects of market price fluctuations in securities being reflected in net assets. - FY2023MaterialisedAnnual report
「At a meeting of the Board of Directors held on 3 February 2023, the company resolved to sell part of its investment securities as part of a review of its cross-shareholdings. Part of the sale was completed on 21 April and 28 April 2023.」
In addition to market-price fluctuations in investment securities, the sale of cross-shareholdings reduced the balance of investment securities. - FY2022-Q3MaterialisedAnnual report
「Compared with the end of the previous consolidated fiscal year, buildings and structures and construction in progress included in other tangible fixed assets increased by ¥580 million and ¥1,742 million, respectively. Although amortization of goodwill denominated in foreign currencies progressed, goodwill and customer-related assets included in other intangible fixed assets increased by ¥633 million and ¥1,661 million, respectively, due to the weaker yen. Meanwhile, investment securities decreased by ¥5,445 million. Mainly as a result, fixed assets increased by ¥74 million from the end of the previous consolidated fiscal year to ¥65,777 million.」
Investment securities decreased by ¥5,445 million from the end of the previous consolidated fiscal year, and the impact of market-price fluctuations actually appeared in the company's financial position. - FY2022-Q2MaterialisedAnnual report
「Compared with the end of the previous consolidated fiscal year, construction in progress included in other tangible fixed assets and customer-related assets included in other intangible fixed assets increased by ¥1,409 million and ¥617 million, respectively, while investment securities decreased by ¥3,667 million. Mainly as a result, fixed assets decreased by ¥854 million from the end of the previous consolidated fiscal year to ¥64,849 million.」
Investment securities decreased by ¥3,667 million from the end of the previous consolidated fiscal year, and changes in the value of securities exposed to market-price fluctuations actually appeared in the company's financial position. - FY2020-Q2MaterialisedAnnual report
「Investment and other assets decreased by ¥1,247 million, mainly because investment securities declined as share prices fell.」
The decline in investment securities due to falling share prices also occurred in the second quarter, resulting in a ¥1,247 million decrease in investment and other assets. - FY2020-Q1MitigatedAnnual report
「Compared with the end of the previous consolidated fiscal year, tangible fixed assets decreased by ¥425 million due to ongoing amortization, while investment securities increased by ¥531 million as share prices rose.」
Investment securities increased by ¥531 million as share prices rose, reversing the decline caused by falling share prices reported through the previous quarter. - FY2019-Q3MaterialisedAnnual report
「Investment and other assets decreased by ¥3,008 million, mainly because investment securities declined as share prices fell.」
The decline in investment securities due to falling share prices also occurred in the third quarter, resulting in a ¥3,008 million decrease in investment and other assets. - FY2019-Q2MaterialisedAnnual report
「Investment and other assets decreased by ¥1,727 million, mainly because investment securities declined as share prices fell.」
The decline in investment securities due to falling share prices also occurred in the second quarter, resulting in a ¥1,727 million decrease in investment and other assets. - FY2019-Q1MaterialisedAnnual report
「Investment and other assets decreased by ¥3,505 million, mainly because investment securities declined as share prices fell.」
Investment securities actually decreased as share prices fell, resulting in a ¥3,505 million decline in investment and other assets. - FY2018First statedAnnual report
「Market-price fluctuation risk affects marketable securities and investment securities, which consist mainly of shares in companies with business relationships and bonds held to maturity.」
The company explicitly identifies market-price fluctuation risk for shares and other securities in companies with which it has business relationships.