Risk of Valuation Losses on Held Securities
First written in FY2020. 3 of 7 entries say "Mitigated", first in FY2024-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2019: 68 of 144 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「As the Company holds highly rated shares with market values, market fluctuations may result in valuation losses, which could affect the Company's operating results and financial position.」
The risk of valuation losses due to fluctuations in the market prices of held securities continues. The carrying amount of investment securities is ¥1,705 thousand. - FY2025MitigatedAnnual report
「As the Company holds highly rated shares with market values, market fluctuations may result in valuation losses, which could affect the Company's operating results and financial position.」
Although the risk of valuation losses continues to be described, the balance-sheet carrying amount of investment securities fell substantially from ¥467,824 thousand in the previous fiscal year to ¥1,377 thousand in the current fiscal year (¥18 thousand in unlisted shares and ¥1,359 thousand in listed shares). - FY2024MitigatedAnnual report
「Investment securities 467,824 1,174」
The carrying amount of investment securities decreased substantially from ¥467,824 thousand at the end of the previous consolidated fiscal year to ¥1,174 thousand, further reducing the amount subject to the risk of valuation losses due to stock market fluctuations. - FY2024-Q1MitigatedAnnual report
「Investment securities 467,824 1,663」
The carrying amount of investment securities decreased from ¥467,824 thousand at the end of the previous consolidated fiscal year to ¥1,663 thousand, substantially reducing the amount subject to the risk of valuation losses due to stock market fluctuations. - FY2023WorsenedAnnual report
「As the Group holds highly rated shares with market values, market fluctuations may result in valuation losses, which could affect the Group's operating results and financial position. Investment securities 3,024 467,824」
While the risk of valuation losses due to fluctuations in the market prices of held securities continued to be described, the balance-sheet carrying amount of investment securities increased from ¥3,024 thousand to ¥467,824 thousand, indicating a substantially larger amount subject to the risk. - FY2021RestatedAnnual report
「As the Group holds highly rated listed shares with market values, market fluctuations may result in valuation losses, which could affect the Group's operating results and financial position.」
The risk of valuation losses due to fluctuations in the market prices of held securities continues to be described. - FY2020First statedAnnual report
「As the Company holds highly rated listed shares with market values, market fluctuations may result in valuation losses, which could affect the Company's operating results and financial position.」
The risk of valuation losses on held securities due to fluctuations in the stock market was explicitly identified as a business risk for the first time.