Impact of Foreign Exchange Fluctuations on Profit or Loss and Assets
First written in FY2016. 26 of 36 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
Toyo Drilube moved to the "Worse" side of this theme in 2016, 3 years before the typical company in this theme (2019).
The whole theme swung hardest in 2025: 71 of 159 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Foreign exchange gain — 3,830」
The company moved from a foreign exchange loss of ¥15,205 thousand in the previous fiscal year to a foreign exchange gain of ¥3,830 thousand in the current fiscal year, improving the direction of the impact of foreign exchange gains and losses. However, foreign exchange movements continue to affect profit and loss. - FY2026-H1MitigatedAnnual report
「Ordinary income and interim net income attributable to owners of the parent decreased year on year, as the increase in equity-method investment gains was outweighed by the deterioration in foreign exchange gains and losses during the period.」
Foreign exchange gains and losses improved from a foreign exchange loss of ¥10.153 million in the same interim period of the previous year to a foreign exchange gain of ¥1.414 million in the interim consolidated accounting period. The impact of foreign exchange movements remained, but the direction of the impact on profit and loss improved. - FY2025WorsenedAnnual report
「The increases in ordinary income and net income attributable to owners of the parent were affected by factors including an increase in operating income, a ¥29 million deterioration in foreign exchange gains and losses from the same period of the previous year, and a ¥74 million increase in equity-method investment gains and losses year on year.」
Foreign exchange gains and losses deteriorated by ¥29 million year on year, and a foreign exchange loss of ¥15 million was recorded for the consolidated fiscal year. The impact of foreign exchange movements on profit and loss continued, and the direction of the impact deteriorated. - FY2025-H1WorsenedAnnual report
「Ordinary income and interim net income attributable to owners of the parent also increased year on year, as the increase in equity-method investment gains outweighed the deterioration in foreign exchange gains and losses during the period.」
Foreign exchange gains and losses deteriorated from the same interim period of the previous year, and a foreign exchange loss of ¥10.153 million was recorded for the interim consolidated accounting period. The impact of foreign exchange movements on profit and loss continued, with both the direction and amount of the impact deteriorating. - FY2024MitigatedAnnual report
「The increases in ordinary income and net income attributable to owners of the parent were affected by factors including little change in foreign exchange gains and losses from the previous year during the period and a ¥19 million decrease in equity-method investment gains and losses compared with the previous fiscal year.」
There was little change in foreign exchange gains and losses from the previous year, indicating that the impact of foreign exchange on the increase or decrease in profit for the year was limited. - FY2024-Q2MitigatedAnnual report
「Ordinary income and net income attributable to owners of the parent also increased year on year, as the impact during the period from foreign exchange gains and losses and changes in equity-method investment gains was limited.」
The impact of foreign exchange gains and losses was smaller than in the same period of the previous year, with a foreign exchange loss of ¥3.577 million recorded for the cumulative second quarter, compared with ¥10.876 million in the same period of the previous year. Foreign exchange movements continued to affect profit and loss, but the magnitude of the impact declined. - FY2024-Q1MaterialisedAnnual report
「Foreign exchange gain 5,742 6,721」
A foreign exchange gain of ¥6.721 million was recorded for the cumulative first quarter, and foreign exchange movements continue to affect actual profit and loss. - FY2023MaterialisedAnnual report
「The decrease in ordinary income and net income attributable to owners of the parent was attributable to factors including a ¥43 million year-on-year decrease in foreign exchange gains during the period and a ¥76 million decrease in equity-method investment gains and losses.」
Foreign exchange movements had an actual impact on profit and loss, with foreign exchange gains declining by ¥43 million year on year and contributing to the decreases in ordinary income and net income. - FY2023-Q3MaterialisedAnnual report
「Foreign exchange loss ― 5,174」
A foreign exchange loss of ¥5 million was recorded for the cumulative third quarter, and foreign exchange movements continue to affect actual profit and loss. - FY2023-Q2MaterialisedAnnual report
「Foreign exchange loss ― 10,876」
A foreign exchange loss of ¥11 million was recorded for the cumulative second quarter, compared with a foreign exchange gain of ¥3 million in the same period of the previous year, reversing the impact toward a loss. Foreign exchange movements continue to affect actual profit and loss. - FY2023-Q1MaterialisedAnnual report
「In addition, regarding ordinary profit and profit attributable to owners of the parent for the quarter, although foreign exchange gains and losses improved by ¥20 million year on year, profit decreased year on year due to the decrease in share of profit of equity-method investees, down ¥46 million, among other factors.」
Exchange-rate movements actually affected profit and loss in the first quarter, with the company recording a ¥5 million foreign exchange gain compared with a ¥14 million foreign exchange loss in the same quarter of the previous year. The exchange-rate impact changed from a loss to a gain. - FY2022MaterialisedAnnual report
「Regarding ordinary profit and profit attributable to owners of the parent, in addition to operating profit, the improvement in foreign exchange gains and losses for the period, up ¥49 million from the previous consolidated fiscal year, and the decrease in extraordinary losses, down ¥93 million, among other factors, contributed to the increase in profit.」
Exchange-rate movements actually affected profit and loss in the current fiscal year, and the improvement in foreign exchange gains and losses contributed to the increase in ordinary profit and net income. - FY2022-Q3MaterialisedAnnual report
「Foreign exchange gains 17,257 28,786」
The company recorded a ¥28 million foreign exchange gain in the nine-month consolidated period, up from ¥17 million in the same period of the previous year. Exchange-rate movements continue to affect actual profit and loss. - FY2022-Q2MaterialisedAnnual report
「Foreign exchange gains ― 3,047」
The company recorded a ¥3 million foreign exchange gain in the six-month consolidated period. Exchange-rate movements continue to affect actual profit and loss. - FY2022-Q1MaterialisedAnnual report
「Foreign exchange losses 25,184 14,707」
The company recorded a ¥14 million foreign exchange loss in the three-month period. Although the loss decreased from ¥25 million in the same period of the previous year, exchange-rate movements continue to affect actual profit and loss. - FY2021-Q3MaterialisedAnnual report
「Foreign exchange gains － 17,257」
The company recorded a ¥17 million foreign exchange gain in the nine-month consolidated period. Exchange-rate movements continue to affect actual profit and loss. - FY2021-Q2MaterialisedAnnual report
「Foreign exchange losses - 11,220」
The company recorded a ¥11 million foreign exchange loss in the six-month consolidated period, compared with a ¥21 million foreign exchange gain in the same period of the previous year, changing the direction of the impact. Exchange-rate movements continue to affect actual profit and loss. - FY2021-Q1MaterialisedAnnual report
「In addition, regarding ordinary profit and profit attributable to owners of the parent for the quarter, the decrease in foreign exchange gains and losses for the period, down ¥20 million year on year, and the decrease in share of profit of equity-method investees, down ¥7 million, among other factors, contributed to the decrease in profit.」
Exchange-rate movements continued to affect actual profit and loss, and the company recorded a ¥25 million foreign exchange loss in the first quarter. - FY2020MaterialisedAnnual report
「Regarding ordinary profit and profit attributable to owners of the parent, in addition to operating profit, the decrease in foreign exchange gains and losses for the period, down ¥35 million from the previous consolidated fiscal year, and the decrease in share of profit of equity-method investees, down ¥71 million, among other factors, contributed to the decrease in profit.」
Exchange-rate movements actually affected profit and loss in the current fiscal year, with the impact changing from a foreign exchange gain in the previous fiscal year to a decrease in foreign exchange gains and losses in the current fiscal year, which contributed to the decrease in profit. - FY2020-Q3MaterialisedAnnual report
「Regarding ordinary profit and profit attributable to owners of the parent for the quarter, the decrease in foreign exchange gains and losses, down ¥62 million year on year, other income, down ¥13 million, and share of profit of equity-method investees, down ¥63 million, among other factors, contributed to the decrease in profit.」
Exchange-rate movements actually affected profit and loss in the nine-month period, with the company recording a ¥33 million foreign exchange loss compared with a ¥29 million foreign exchange gain in the same period of the previous year. The direction of the exchange-rate impact changed from contributing to profit to contributing to loss. - FY2020-Q2MaterialisedAnnual report
「Foreign exchange gains 13,246 21,501」
The company recorded a ¥21 million foreign exchange gain in the six-month period, up from ¥13 million in the same period of the previous year. Exchange-rate movements continue to affect actual profit and loss. - FY2020-Q1MaterialisedAnnual report
「Regarding ordinary profit and profit attributable to owners of the parent for the quarter, the decrease in foreign exchange gains and losses for the period, down ¥41 million year on year, and the decrease in share of profit of equity-method investees, down ¥14 million, among other factors, contributed to the decrease in profit.」
Exchange-rate movements actually affected profit and loss in the first quarter, with the company recording a ¥5 million foreign exchange loss compared with a ¥36 million foreign exchange gain in the same quarter of the previous year. The direction of the exchange-rate impact shifted from contributing to profit to contributing to loss. - FY2019-Q3MaterialisedAnnual report
「Foreign exchange gains of ¥29 million and equity in earnings of affiliates of ¥160 million, among other items, were recognized in ordinary income and net income attributable to owners of the parent during the period.」
Exchange-rate movements actually affected profit and loss in the nine-month consolidated period, with a ¥29 million foreign exchange gain contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter. - FY2019-Q2MaterialisedAnnual report
「Foreign exchange gains of ¥13 million, down 70.4% year on year, and equity in earnings of affiliates of ¥108 million, up 46.8%, among other items, were recognized in ordinary income and net income attributable to owners of the parent.」
Exchange-rate movements actually affected profit and loss in the six-month period, with a ¥13 million foreign exchange gain contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter. - FY2019-Q1MaterialisedAnnual report
「Ordinary income and net income attributable to owners of the parent increased partly because foreign exchange gains of ¥36 million and equity in earnings of affiliates of ¥50 million, among other items, were recognized during the period.」
Exchange-rate movements actually affected profit and loss, with a ¥36 million foreign exchange gain recorded in the three-month period, contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter. - FY2018-Q3MaterialisedAnnual report
「The higher contribution of overseas subsidiaries to consolidated results compared with the past contributed to operating income. Ordinary income and net income attributable to owners of the parent were also boosted by operating income growth, foreign exchange gains of ¥13 million and equity in earnings of affiliates of ¥123 million recognized during the period.」
Exchange-rate movements actually affected profit and loss, with a ¥13 million foreign exchange gain recorded in the nine-month period, contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter. - FY2018-Q2MaterialisedAnnual report
「In addition to the increase in operating profit, the addition of a ¥44 million foreign exchange gain and ¥73 million share of profit of equity-method investees for the period was one factor contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter.」
Exchange-rate movements actually affected profit and loss, with a ¥44 million foreign exchange gain contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter. - FY2018-Q1MaterialisedAnnual report
「In addition to the increase in operating profit, the addition of a ¥23 million foreign exchange gain and ¥35 million share of profit of equity-method investees for the period was one factor contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter.」
Exchange-rate movements actually affected profit and loss in the quarter, with a ¥23 million foreign exchange gain contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter. - FY2017MaterialisedAnnual report
「Regarding ordinary profit, the company recorded a ¥84 million foreign exchange gain on foreign-currency-denominated receivables and payables as the yen depreciated throughout the fiscal year, increasing the extent of the rise in profit.」
Exchange-rate movements actually affected profit and loss in the current fiscal year as well, with the impact reversing from a foreign exchange loss in the previous fiscal year to a ¥84 million foreign exchange gain in the current fiscal year. - FY2017-Q3MaterialisedAnnual report
「The addition of a ¥82 million foreign exchange gain for the period was one factor contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter.」
Exchange-rate movements actually affected profit and loss in the quarter as well, with a ¥82 million foreign exchange gain boosting ordinary profit and net income. - FY2017-Q2MaterialisedAnnual report
「The addition of a ¥84 million foreign exchange gain for the period was one factor contributing to the increase in ordinary profit and profit attributable to owners of the parent for the quarter.」
Exchange-rate movements actually affected profit and loss, with a ¥84 million foreign exchange gain boosting ordinary profit and net income this time. The direction of the impact reversed from foreign exchange losses in the previous fiscal year and previous quarter. - FY2017-Q1MaterialisedAnnual report
「Non-operating expenses Foreign exchange losses 68,895 29,817」
The company recorded a ¥29 million foreign exchange loss in the first quarter, compared with a ¥68 million foreign exchange loss in the same quarter of the previous year. The foreign currency translation adjustment also decreased by ¥137 million. - FY2016First statedAnnual report
「Regarding ordinary profit and profit attributable to owners of the parent, the company recorded a foreign exchange loss of ¥219 million on foreign-currency-denominated receivables and payables at the fiscal year-end, 30 June, as the yen appreciated sharply throughout the fiscal year.」
The appreciation of the yen resulted in an actual foreign exchange loss of ¥219 million on foreign-currency-denominated receivables and payables.