Market price volatility risk for investment securities
First written in FY2017. 29 of 34 entries say "Materialised", first in FY2019-Q1. Latest entry: 2026-10-27.
Japan Pure Chemical moved to the "Worse" side of this theme in 2018, 2 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 55 of 136 companies on the "Worse" side.
36 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Non-current assets were ¥11,100 million, an increase of ¥4,787 million year on year. This was mainly due to a ¥4,768 million increase in investment securities. The valuation difference on available-for-sale securities was ¥6,410 million, an increase of ¥3,313 million year on year.」
The rise in the market price of investment securities was reflected in the current-period financial position as increases in investment securities, non-current assets, and the valuation difference on available-for-sale securities. - FY2026-H1MaterialisedAnnual report
「This was mainly because investment securities increased as a result of higher market values, although we have continued to sell investment securities.」
While proceeding with the sale of investment securities, the company recorded a ¥2,442 million increase in investment securities due to a rise in their market value, with market price fluctuations becoming evident in the financial position. - FY2025-H1MaterialisedAnnual report
「Non-current assets were ¥7,552 million, a decrease of ¥1,584 million from the end of the previous fiscal year. The main factors were a decrease in non-current assets due to the sale of investment securities and a decline in their market value, and an increase in cash and deposits.」
The sale of investment securities and the decline in their market value have become evident in the financial position at the end of the interim period as a ¥1,584 million decrease in non-current assets. - FY2024MaterialisedAnnual report
「Non-current assets were ¥9,136 million, an increase of ¥1,357 million year on year. This was mainly due to a ¥1,213 million increase resulting from the increase in the valuation difference on investment securities. Valuation difference on available-for-sale securities: +¥928 million」
Changes in the market value and valuation differences of investment securities were reflected in the full-year financial position as a ¥1,213 million increase in investment securities and a ¥928 million increase in the valuation difference on available-for-sale securities. - FY2024-Q3MaterialisedAnnual report
「Non-current assets were ¥8,950 million, an increase of ¥1,171 million from the end of the previous fiscal year. This was mainly due to a ¥1,166 million increase resulting from a rise in the market value of investment securities.」
The rise in the market value of investment securities has become evident in the actual financial position as increases in investment securities and non-current assets. - FY2024-Q2MaterialisedAnnual report
「Non-current assets were ¥8,120 million, an increase of ¥341 million from the end of the previous fiscal year. This was mainly due to a ¥341 million increase resulting from a rise in the market value of investment securities.」
Changes in the market value of investment securities have become evident in the actual financial position as increases in investment securities and non-current assets. - FY2024-Q1MaterialisedAnnual report
「Non-current assets were ¥7,778 million, an increase of ¥781 million from the end of the previous fiscal year. This was mainly due to a ¥790 million increase in investment securities. Total net assets were ¥13,939 million, an increase of ¥434 million from the end of the previous fiscal year. This was mainly due to a ¥546 million increase in the valuation difference on available-for-sale securities, despite a ¥110 million decrease in retained earnings.」
The rise in the market value of investment securities and the increase in the valuation difference on available-for-sale securities have become evident in the actual financial position as changes in non-current assets and net assets. - FY2023MaterialisedAnnual report
「Non-current assets were ¥7,778 million, a decrease of ¥782 million year on year. This was mainly due to a decrease in investment securities. The valuation difference on available-for-sale securities decreased by ¥506 million.」
The ¥759 million decrease in investment securities and ¥506 million decrease in the valuation difference on available-for-sale securities have become evident in the actual financial position as decreases in non-current assets and net assets. - FY2023-Q3MaterialisedAnnual report
「Non-current assets were ¥6,827 million, a decrease of ¥1,734 million from the end of the previous fiscal year. This was mainly due to a ¥1,671 million decrease in investment securities. Total net assets were ¥12,794 million, a decrease of ¥1,449 million from the end of the previous fiscal year. This was mainly due to a ¥335 million decrease in treasury shares resulting from the acquisition and cancellation of treasury shares and other actions, which increased net assets, a ¥619 million decrease in retained earnings, and a ¥1,143 million decrease in the valuation difference on available-for-sale securities.」
The decreases in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position at the end of the third quarter as decreases in non-current assets and net assets. - FY2023-Q2MaterialisedAnnual report
「Non-current assets were ¥6,607 million, a decrease of ¥1,953 million from the end of the previous fiscal year. This was mainly due to a ¥1,912 million decrease in investment securities. Total net assets were ¥13,022 million, a decrease of ¥1,221 million from the end of the previous fiscal year. This was mainly due to a ¥1,328 million decrease in the valuation difference on available-for-sale securities.」
The decreases in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position at the end of the second quarter as decreases in non-current assets and net assets. - FY2023-Q1MaterialisedAnnual report
「Non-current assets were ¥7,059 million, a decrease of ¥1,502 million from the end of the previous fiscal year. This was mainly due to a ¥1,481 million decrease in investment securities. Total net assets were ¥13,196 million, a decrease of ¥1,046 million from the end of the previous fiscal year. This was mainly due to a ¥1,030 million decrease in the valuation difference on available-for-sale securities.」
The decreases in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as decreases in non-current assets and net assets. - FY2022-Q3MaterialisedAnnual report
「Non-current assets were ¥9,878 million, an increase of ¥1,825 million from the end of the previous fiscal year. This was mainly due to a ¥1,918 million increase in investment securities. Total net assets were ¥14,919 million, an increase of ¥1,669 million from the end of the previous fiscal year. This was mainly due to increases of ¥272 million in retained earnings and ¥1,324 million in the valuation difference on available-for-sale securities.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position at the end of the third quarter as increases in non-current assets and net assets. - FY2022-Q2MaterialisedAnnual report
「Non-current assets were ¥8,648 million, an increase of ¥595 million from the end of the previous fiscal year. This was mainly due to a ¥658 million increase in investment securities. Total net assets were ¥13,957 million, an increase of ¥707 million from the end of the previous fiscal year. This was mainly due to increases of ¥453 million in the valuation difference on available-for-sale securities and ¥183 million in retained earnings.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position at the end of the second quarter as increases in non-current assets and net assets. - FY2022-Q1MaterialisedAnnual report
「Non-current assets were ¥7,670 million, a decrease of ¥382 million from the end of the previous fiscal year. This was mainly due to a ¥350 million decrease in investment securities. Total net assets were ¥13,029 million, a decrease of ¥220 million from the end of the previous fiscal year. This was mainly due to a ¥245 million decrease in the valuation difference on available-for-sale securities.」
The decreases in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as decreases in non-current assets and net assets. - FY2021MaterialisedAnnual report
「The balance of non-current assets was ¥8,053 million, an increase of ¥3,108 million year on year. This was mainly due to a ¥3,088 million increase in investment securities. The valuation difference on available-for-sale securities increased by ¥2,133 million.」
The increases in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as increases in non-current assets and net assets. - FY2021-Q3MaterialisedAnnual report
「Non-current assets were ¥7,434 million, an increase of ¥2,489 million from the end of the previous fiscal year. This was mainly due to a ¥2,533 million increase in investment securities. Total net assets were ¥12,672 million, an increase of ¥1,921 million from the end of the previous fiscal year. This was mainly due to increases of ¥148 million in retained earnings and ¥1,750 million in the valuation difference on available-for-sale securities.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position as increases in non-current assets and net assets. - FY2021-Q2MaterialisedAnnual report
「Non-current assets were ¥6,553 million, an increase of ¥1,608 million from the end of the previous fiscal year. This was mainly due to a ¥1,638 million increase in investment securities. Total net assets were ¥12,012 million, an increase of ¥1,261 million from the end of the previous fiscal year. This was mainly due to increases of ¥1,132 million in the valuation difference on available-for-sale securities and ¥112 million in retained earnings.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position as increases in non-current assets and net assets. - FY2021-Q1MaterialisedAnnual report
「Non-current assets were ¥6,267 million, an increase of ¥1,322 million from the end of the previous fiscal year. This was mainly due to a ¥1,342 million increase in investment securities. Total net assets were ¥11,621 million, an increase of ¥870 million from the end of the previous fiscal year. This was mainly due to a ¥929 million increase in the valuation difference on available-for-sale securities.」
The increases in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as increases in non-current assets and net assets. - FY2020MaterialisedAnnual report
「The balance of non-current assets was ¥4,945 million, an increase of ¥136 million year on year. This was mainly due to a ¥134 million increase in investment securities. The valuation difference on available-for-sale securities was ¥1,983 million, an increase of ¥82 million from ¥1,901 million in the previous fiscal year.」
The increases in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as increases in non-current assets and net assets. - FY2020-Q3MaterialisedAnnual report
「Non-current assets were ¥6,716 million, an increase of ¥1,908 million from the end of the previous fiscal year. This was mainly due to a ¥1,876 million increase in investment securities. Total net assets were ¥11,743 million, an increase of ¥1,523 million from the end of the previous fiscal year. This was mainly due to increases of ¥195 million in retained earnings and ¥1,293 million in the valuation difference on available-for-sale securities.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position as increases in non-current assets and net assets. - FY2020-Q2MaterialisedAnnual report
「Non-current assets were ¥5,373 million, an increase of ¥565 million from the end of the previous fiscal year. This was mainly due to a ¥520 million increase in investment securities. Total net assets were ¥10,782 million, an increase of ¥562 million from the end of the previous fiscal year. This was mainly due to increases of ¥355 million in the valuation difference on available-for-sale securities and ¥185 million in retained earnings.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the financial position as increases in non-current assets and net assets. - FY2020-Q1MaterialisedAnnual report
「Non-current assets were ¥5,104 million, an increase of ¥295 million from the end of the previous fiscal year. This was mainly due to a ¥226 million increase in investment securities. Total net assets were ¥10,362 million, an increase of ¥142 million from the end of the previous fiscal year. This was mainly due to a ¥154 million increase in the valuation difference on available-for-sale securities.」
Changes in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as increases in non-current assets and net assets. - FY2019MaterialisedAnnual report
「Non-current assets were ¥4,808 million, a decrease of ¥1,874 million year on year. This was mainly due to a ¥1,887 million decrease in investment securities. Net assets were ¥10,220 million, a decrease of ¥881 million year on year. This was mainly due to a ¥1,320 million decrease in the valuation difference on available-for-sale securities, despite a ¥381 million increase in retained earnings.」
The decreases in investment securities and the valuation difference on available-for-sale securities have become evident in the actual financial position as decreases in non-current assets and net assets. - FY2019-Q3MaterialisedAnnual report
「Non-current assets were ¥4,253 million, a decrease of ¥2,429 million from the end of the previous fiscal year. This was mainly due to a ¥2,438 million decrease in investment securities. Total net assets were ¥9,705 million, a decrease of ¥1,395 million from the end of the previous fiscal year. This was mainly due to a ¥1,699 million decrease in the valuation difference on available-for-sale securities, despite a ¥256 million increase in retained earnings.」
The ¥2,438 million decrease in investment securities and ¥1,699 million decrease in the valuation difference on available-for-sale securities have become evident in the actual financial position through their impact on market price fluctuation risk. - FY2019-Q2MaterialisedAnnual report
「Fixed assets totaled ¥6,515 million, a decrease of ¥167 million from the end of the previous fiscal year. This was mainly due to a ¥195 million decrease in investment securities.」
Investment securities decreased by ¥195 million from the end of the previous fiscal year, and the impact on the financial position related to market price fluctuation risk continued to be described. - FY2019-Q1MaterialisedAnnual report
「Fixed assets totaled ¥6,385 million, a decrease of ¥296 million from the end of the previous fiscal year. This was mainly due to a ¥299 million decrease in investment securities.」Total net assets totaled ¥10,922 million, a decrease of ¥178 million from the end of the previous fiscal year. This was mainly due to a ¥209 million decrease in the valuation difference on other securities.」
The decreases in investment securities and the valuation difference on other securities were reflected in the company’s actual financial position, and the impact related to market price fluctuation risk on investment securities was described. - FY2018RestatedAnnual report
「Investment securities consist of shares in companies with which the Company has business relationships and are exposed to the risk of fluctuations in market prices. The Company regularly monitors the fair value of investment securities and the financial condition of the issuers, which are business partners, and continuously reviews its holdings in light of its relationships with those companies.」
The company described market price fluctuation risk related to cross-shareholdings and its ongoing review of holdings based on fair values and issuers’ financial condition. Investment securities totaled ¥6,388.215 million. - FY2018-Q3RestatedAnnual report
「There have been no material changes to the matters concerning “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were reported in market price fluctuation risk related to investment securities. - FY2018-Q2RestatedAnnual report
「There have been no material changes to the matters concerning “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were reported in market price fluctuation risk related to investment securities. - FY2018-Q1RestatedAnnual report
「There have been no material changes to the matters concerning “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were reported in market price fluctuation risk related to investment securities. - FY2017First statedAnnual report
「Investment securities are shares in companies with which the company has business relationships and are exposed to market price fluctuation risk.」For investment securities, the company regularly monitors fair values and the financial condition of issuers, including customer companies, and continuously reviews its holdings in light of its relationships with those companies.」
Market price fluctuation risk related to shares in companies with which the company has business relationships was identified for the first time as a separate financial instrument risk. Investment securities totaled ¥4,754.830 million.