Market Price Fluctuations in Securities and Investment Securities
First written in FY2016. 15 of 31 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
Mino Ceramic 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: 38 of 119 companies on the "Worse" side.
27 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「The fair value and financial condition of issuers, including business partners, of investment securities are assessed regularly. For securities other than bonds, holdings are continuously reviewed in consideration of the relationship with the business partners.」
Monitoring of market price fluctuation risk and reviews of holdings continued, and a gain on sales of investment securities of ¥183.467 million was also recorded during the fiscal year. - FY2026-H1MitigatedAnnual report
「Impairment loss on investment securities 11,040 6,440」
The impairment loss on investment securities decreased from ¥11.040 million in the same period of the previous year to ¥6.440 million. Although losses from market price fluctuations remained, their impact during the interim period was reduced. - FY2025-H1WorsenedAnnual report
「Impairment loss on investment securities 1,107 11,040」
The impairment loss on investment securities increased from ¥1.107 million in the same period of the previous year to ¥11.040 million, indicating a greater impact from market price fluctuation risk. - FY2024MitigatedAnnual report
「Impairment loss on investment securities 20,231 1,443」
The impairment loss on investment securities decreased from ¥20.231 million in the previous fiscal year to ¥1.443 million, reducing the loss impact of market price fluctuations. - FY2024-Q3MitigatedAnnual report
「Impairment loss on investment securities 22,105 1,512」
The impairment loss on investment securities decreased from ¥22.105 million in the same period of the previous year to ¥1.512 million. The valuation difference on available-for-sale securities also increased to ¥526.814 million, indicating an improvement in the impact of market price fluctuations. - FY2024-Q2MitigatedAnnual report
「Impairment loss on investment securities 36,568 1,107」
The impairment loss on investment securities decreased from ¥36.568 million in the same period of the previous year to ¥1.107 million. The valuation difference on available-for-sale securities also increased to ¥520.854 million. - FY2024-Q1MitigatedAnnual report
「Net assets totaled ¥12,527 million, up ¥67 million from the end of the previous consolidated fiscal year, due mainly to an increase in the valuation difference on available-for-sale securities. The equity ratio was 64.8%, up 1.8 percentage points from the end of the previous consolidated fiscal year.」
The valuation difference on available-for-sale securities increased from ¥330.823 million to ¥435.219 million, and net assets and the equity ratio also rose. The impairment loss on investment securities decreased from ¥9.972 million in the same period of the previous year to ¥1.140 million, indicating an improvement in the impact of market price fluctuations during the quarter. - FY2023WorsenedAnnual report
「An impairment loss on investment securities of ¥20.231 million was recorded.」
The impairment loss on investment securities increased from ¥2.223 million in the previous fiscal year to ¥20.231 million, indicating a greater impact from market price fluctuation risk. Meanwhile, the valuation difference on available-for-sale securities increased to ¥330.823 million. - FY2023-Q3WorsenedAnnual report
「Impairment loss on investment securities 17,684 22,105」
The impairment loss on investment securities increased from ¥17.684 million in the cumulative period of the previous year to ¥22.105 million, indicating a greater impact from market price fluctuations as a loss. - FY2023-Q2WorsenedAnnual report
「Impairment loss on investment securities 19,140 36,568」
The impairment loss on investment securities during the 2nd quarter of the fiscal year under review increased from ¥19.140 million in the same period of the previous year to ¥36.568 million, indicating a greater impact from market price fluctuation risk. The valuation difference on available-for-sale securities also decreased from ¥276.624 million to ¥249.314 million. - FY2023-Q1MaterialisedAnnual report
「Impairment loss on investment securities 28,541 9,972」
An impairment loss on investment securities of ¥9.972 million was recorded during the 1st quarter of the fiscal year under review, and the impact of market price fluctuation risk continued to be reflected as a loss. - FY2022MaterialisedAnnual report
「Impairment loss on investment securities 2,223」
An impairment loss on investment securities of ¥2.223 million was recorded, with the impact of market price fluctuation risk reflected as a loss. The valuation difference on available-for-sale securities also decreased to ¥276.624 million. - FY2022-Q3MaterialisedAnnual report
「Impairment loss on investment securities － 17,684」
An impairment loss on investment securities of ¥17.684 million was recorded during the 3rd quarter of the fiscal year under review, with the impact of market price fluctuation risk reflected as a loss. The valuation difference on available-for-sale securities also decreased from ¥318.103 million to ¥276.729 million. - FY2022-Q2MaterialisedAnnual report
「Impairment loss on investment securities － 19,140」
An impairment loss on investment securities of ¥19.140 million was recorded during the 2nd quarter of the fiscal year under review, with the impact of market price fluctuation risk reflected as a loss. - FY2022-Q1MaterialisedAnnual report
「Impairment loss on investment securities 20,786 28,541」
An impairment loss on investment securities of ¥28.541 million was recorded during the 1st quarter of the fiscal year under review, with the impact of market price fluctuation risk reflected as a loss. The valuation difference on available-for-sale securities was ¥322.588 million. - FY2021MaterialisedAnnual report
「Impairment loss on investment securities 22,017」
An impairment loss on investment securities of ¥22.017 million was recorded during the fiscal year, with the impact of market price fluctuation risk reflected as a loss. Meanwhile, the valuation difference on available-for-sale securities increased to ¥318.103 million. - FY2021-Q3MitigatedAnnual report
「Net assets totaled ¥10,735 million, up ¥619 million from the end of the previous consolidated fiscal year, due mainly to increases in retained earnings and the valuation difference on available-for-sale securities. The equity ratio was 64.3%, up 5.9 percentage points from the end of the previous consolidated fiscal year.」
The valuation difference on available-for-sale securities increased from ¥89.140 million at the end of the previous consolidated fiscal year to ¥213.305 million, and net assets and the equity ratio also rose, indicating a recovery from the impact of market price fluctuations at the end of the previous fiscal year. - FY2021-Q2MitigatedAnnual report
「Net assets totaled ¥10,557 million, up ¥440 million from the end of the previous consolidated fiscal year, due mainly to increases in retained earnings and the valuation difference on available-for-sale securities. The equity ratio was 61.1%, up 2.7 percentage points from the end of the previous consolidated fiscal year.」
The valuation difference on available-for-sale securities increased from ¥89.140 million at the end of the previous fiscal year to ¥177.228 million, indicating a recovery from the impact of market price fluctuations recorded in the previous fiscal year. quantified is true and materialized is true. - FY2021-Q1MaterialisedAnnual report
「Impairment loss on investment securities － 20,786」
An impairment loss on investment securities of ¥20.786 million was recorded during the 1st quarter of the fiscal year under review, with the impact of market price fluctuation risk reflected as a loss. - FY2020MaterialisedAnnual report
「Impairment loss on investment securities 13,319」
An impairment loss on investment securities of ¥13.319 million was recorded, and the valuation difference on available-for-sale securities decreased from ¥314.414 million to ¥89.140 million. The impact of market price fluctuations was reflected as a loss and a decrease in valuation differences. - FY2020-Q3MaterialisedAnnual report
「Valuation difference on available-for-sale securities 314,414 283,169」
The valuation difference on available-for-sale securities decreased from ¥314.414 million to ¥283.169 million, reflecting the impact of market price fluctuations in the results. - FY2020-Q2MaterialisedAnnual report
「Valuation difference on available-for-sale securities 314,414 259,836」
The valuation difference on available-for-sale securities decreased from ¥314.414 million to ¥259.836 million, reflecting the impact of market price fluctuations in the results. - FY2020-Q1MaterialisedAnnual report
「Valuation difference on available-for-sale securities 314,414 265,866」
The valuation difference on available-for-sale securities decreased from ¥314.414 million to ¥265.866 million, reflecting the impact of market price fluctuations in the results. - FY2019-Q3MaterialisedAnnual report
「Valuation difference on available-for-sale securities 189,939 △143,046」
The valuation difference on available-for-sale securities decreased by ¥143.046 million during the 3rd quarter of the fiscal year under review, compared with an increase in the same quarter of the previous year, reflecting the impact of market price fluctuations in the results. - FY2018MaterialisedAnnual report
「Impairment loss on investment securities 25,122」
An impairment loss on investment securities of ¥25.122 million was recorded during the fiscal year, with the impact of market price fluctuation risk realized as a loss. - FY2018-Q3MaterialisedAnnual report
「Impairment loss on investment securities 20,954」
An impairment loss on investment securities of ¥20.954 million was recorded during the 3rd quarter of the fiscal year under review, with the impact of market price fluctuation risk reflected as a loss. - FY2018-Q2MitigatedAnnual report
「Net assets totaled ¥8,247 million, up ¥365 million from the end of the previous consolidated fiscal year, due mainly to increases in retained earnings and the valuation difference on available-for-sale securities. The equity ratio was 51.0%, up 0.7 percentage point from the end of the previous consolidated fiscal year.」
Net assets and the equity ratio rose from the end of the previous fiscal year due to an increase in the valuation difference on available-for-sale securities, indicating an improvement in the impact of market price fluctuations during the period. - FY2018-Q1MitigatedAnnual report
「Net assets totaled ¥7,938 million, up ¥56 million from the end of the previous consolidated fiscal year, due mainly to increases in the valuation difference on available-for-sale securities and retained earnings. The equity ratio was 51.5%, up 1.2 percentage points from the end of the previous consolidated fiscal year.」
The valuation difference on available-for-sale securities increased, as did net assets and the equity ratio from the end of the previous consolidated fiscal year, indicating an improvement from the previous fiscal year-end in the impact of market price fluctuations during the quarter. - FY2017MitigatedAnnual report
「Net assets totaled ¥7,882 million, up ¥607 million year on year, due mainly to increases in retained earnings and the valuation difference on available-for-sale securities. The equity ratio was 50.3%, up 1.3 percentage points year on year.」
The valuation difference on available-for-sale securities increased from ¥202.507 million to ¥307.872 million, recovering from the decrease in valuation differences recorded in the previous fiscal year. The market price fluctuation risk itself continues to be disclosed. - FY2017-Q1MaterialisedAnnual report
「Net assets totaled ¥7,261 million, down ¥12 million from the end of the previous consolidated fiscal year, due mainly to a decrease in the valuation difference on available-for-sale securities despite an increase in retained earnings. The equity ratio was 49.1%, up 0.1 percentage point from the end of the previous consolidated fiscal year.」
The valuation difference on available-for-sale securities decreased from ¥202.507 million to ¥115.974 million, and the decrease in valuation differences associated with fluctuations in market prices was reflected in the results. - FY2016First statedAnnual report
「Marketable securities and investment securities consist mainly of bonds and shares in business partners, exposing the company to the risk of fluctuations in market prices.」
The balance of investment securities was ¥1,356.802 million at the amount recognized on the consolidated balance sheet. Fair values and issuers' financial condition are assessed regularly, and holdings are reviewed.