Risk of changes in the fair value of assets held
First written in FY2016. 16 of 28 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
TAKADAKIKO(Steel Construction) moved to the "Worse" side of this theme in 2016, 4 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 54 of 136 companies on the "Worse" side.
39 other companies' latest entry also says "Other".
- FY2026Increase in valuation differencesAnnual report
「Property, plant and equipment and other non-current assets amounted to ¥15,827.661 million, an increase of ¥2,166.031 million from the end of the previous fiscal year. This was mainly due to a ¥1,755.208 million increase in the balance-sheet carrying amount of investment securities held, as their fair value rose.」
The valuation difference on available-for-sale securities increased from ¥1,931.849 million to ¥3,137.274 million due to an increase in the fair value of investment securities. - FY2026-H1Increase in valuation differencesAnnual report
「Net assets decreased by ¥118.721 million from the end of the previous fiscal year to ¥20,363.108 million, due to a decrease in retained earnings and an increase in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥1,931.849 million at the end of the previous fiscal year to ¥2,342.749 million, and changes in the fair value of assets held contributed to an increase in net assets. Meanwhile, net assets overall decreased due to a decline in retained earnings. - FY2025Decrease in valuation difference and sale of strategic shareholdingsAnnual report
「This was mainly attributable to the acquisition of treasury shares for ¥356.562 million, a ¥355.634 million decrease due to dividend payments, and an ¥82.158 million decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased by ¥82.158 million, reducing the impact of fair value changes on net assets. The company also recognized a gain on the sale of investment securities of ¥121.978 million from the sale of strategic shareholdings. - FY2025-H1Decrease in valuation difference and investment securitiesAnnual report
「Net assets decreased by ¥311.244 million from the end of the previous fiscal year to ¥20,596.975 million, due to an increase in retained earnings and a decrease in the valuation difference on available-for-sale securities.」
Net assets decreased by ¥311.244 million from the end of the previous fiscal year due to a decrease in the valuation difference on available-for-sale securities. A decrease in investment securities also contributed to the change in the financial position. - FY2024Continued increase in valuation differenceAnnual report
「Total net assets at the end of the fiscal year increased by ¥1,825.505 million from the end of the previous fiscal year to ¥20,908.219 million. This was mainly attributable to net income of ¥898.115 million, a ¥1,121.153 million increase in the valuation difference on available-for-sale securities, and a ¥202.787 million decrease due to dividend payments.」
The valuation difference on available-for-sale securities increased by ¥1,121.153 million due to rising share prices and other factors, and changes in the fair value of assets held contributed to an increase in net assets. - FY2024-Q3Continued increase in valuation differenceAnnual report
「Net assets increased by ¥1,052.315 million from the end of the previous fiscal year to ¥20,135.030 million, due to increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥892.853 million to ¥1,455.271 million, reflecting an increase in investment securities due to rising share prices, and net assets also increased. - FY2024-Q2Continued increase in valuation differenceAnnual report
「Net assets increased by ¥1,057.080 million from the end of the previous fiscal year to ¥20,139.794 million, due to increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥892.853 million to ¥1,432.484 million, and changes in the fair value of securities held contributed to an increase in net assets. - FY2024-Q1Increase in valuation differencesAnnual report
「Net assets increased by ¥505.317 million from the end of the previous fiscal year to ¥19,588.032 million, due to increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥892.853 million to ¥1,197.301 million, and the impact of changes in the fair value of assets held on net assets was positive in the quarter. - FY2023Increase in Valuation Difference and Recognition of Valuation LossAnnual report
「This was mainly due to a ¥2,909.121 million increase in accounts receivable from completed construction contracts as revenue from completed construction was recognized.」
The carrying amount of investment securities held on the balance sheet increased by ¥136.221 million due to an increase in their fair value, and the valuation difference on available-for-sale securities also increased by ¥137.079 million. Meanwhile, the company recognized an impairment loss on investment securities of ¥1.797 million. - FY2023-Q3Increase in valuation differencesAnnual report
「Net assets decreased by ¥37.306 million from the end of the previous fiscal year to ¥18,999.237 million, as an increase in treasury shares outweighed increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥755.774 million to ¥877.190 million, reversing the previous continuing negative impact of fair value changes on net assets to a positive impact in the quarter. - FY2023-Q2MaterialisedAnnual report
「Net assets increased by ¥19.357 million from the end of the previous fiscal year to ¥19,055.900 million, due to an increase in retained earnings and a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased from ¥755.774 million to ¥717.675 million, and changes in the fair value of securities held continued to affect net assets. - FY2023-Q1MaterialisedAnnual report
「Impairment loss on investment securities 1,950」
The company recognized an impairment loss on investment securities of ¥1.950 million in the cumulative first quarter, indicating that changes in the fair value of assets held were realized as a loss. - FY2022MaterialisedAnnual report
「Total net assets at the end of the fiscal year increased by ¥204.387 million from the end of the previous fiscal year to ¥19,036.543 million. This was attributable to net income of ¥747.728 million, a ¥98.844 million decrease in the valuation difference on available-for-sale securities, a ¥198.237 million decrease due to dividend payments, and the acquisition of treasury shares for ¥246.259 million.」
The valuation difference on available-for-sale securities decreased by ¥98.844 million, and changes in the fair value of assets held affected net assets. - FY2022-Q3MaterialisedAnnual report
「As a result, net assets increased by ¥1.017 million from the end of the previous fiscal year to ¥18,833.174 million, despite the acquisition of treasury shares and a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased from ¥854.618 million to ¥766.041 million, and changes in the fair value of securities held affected net assets. - FY2022-Q1MaterialisedAnnual report
「Net assets increased by ¥320.344 million from the end of the previous fiscal year to ¥19,152.501 million, due to an increase in retained earnings and a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased, and changes in the fair value of securities held affected net assets. Meanwhile, net assets overall increased by ¥320.344 million from the end of the previous fiscal year due to an increase in retained earnings. - FY2021MitigatedAnnual report
「Following its review, the company will progressively sell securities whose strategic holding rationale has weakened and is working to reduce risk by cutting the amount held.」
In response to fair value risk on assets held, the company stated a policy of reviewing the appropriateness of its strategic shareholdings, selling securities whose strategic rationale has weakened and reducing the amount held. - FY2021-Q3MaterialisedAnnual report
「Impairment loss on investment securities 43,776」
The company recognized an impairment loss on investment securities of ¥43.776 million in the cumulative third quarter, indicating that fair value risk on assets held continued to be realized as a loss. - FY2020-Q3MaterialisedAnnual report
「Net assets increased by ¥257.223 million from the end of the previous fiscal year to ¥18,287.228 million, due to an increase in retained earnings despite a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased, and changes in the fair value of securities held affected net assets. However, net assets overall increased by ¥257.223 million from the end of the previous fiscal year due to an increase in retained earnings. - FY2020-Q2MaterialisedAnnual report
「Impairment loss on investment securities 23,379」
The company recognized an impairment loss on investment securities of ¥23.379 million in the cumulative second quarter. Losses arising from changes in the fair value of assets held continued to occur. - FY2020-Q1MaterialisedAnnual report
「Impairment loss on investment securities 14,874」
The company recognized an impairment loss on investment securities of ¥14.874 million in the cumulative first quarter, indicating that fair value risk on assets held continued to be realized as a loss. - FY2019MaterialisedAnnual report
「This was mainly due to a decline in the fair value of investment securities, which reduced their carrying amount on the balance sheet by ¥301.088 million.」
The carrying amount of investment securities decreased by ¥301.088 million due to a decline in their fair value, and changes in the fair value of assets held affected the company's financial position. - FY2019-Q3MaterialisedAnnual report
「Net assets decreased by ¥93.587 million from the end of the previous fiscal year to ¥17,477.777 million, as an increase in retained earnings was outweighed by a decrease in the valuation difference on available-for-sale securities.」
Net assets decreased by ¥93.587 million from the end of the previous fiscal year due to a decrease in the valuation difference on available-for-sale securities. Changes in the fair value of assets held affected net assets. - FY2018MaterialisedAnnual report
「During the fiscal year, the company recognized an impairment loss of ¥24.678 million on securities, consisting of shares classified as other securities.」
In connection with changes in the fair value of assets held, the company recognized an impairment loss of ¥24.678 million on investment securities for the full fiscal year. - FY2018-Q3MaterialisedAnnual report
「Impairment loss on investment securities 23,511」
The company recognized an impairment loss on investment securities of ¥23.511 million as an extraordinary loss in the cumulative third quarter, indicating that fair value risk on assets held continued to be realized as a loss. - FY2017MaterialisedAnnual report
「During the fiscal year, the company recognized an impairment loss of ¥589,000 on securities, consisting of shares classified as other securities.」
In connection with changes in the fair value of securities held, the company recognized an impairment loss of ¥589,000 for the full fiscal year. - FY2017-Q2MaterialisedAnnual report
「Impairment loss on investment securities 31,478」
The company recognized an impairment loss on investment securities of ¥31.478 million as an extraordinary loss in the cumulative second quarter, indicating that fair value risk on assets held continued to be realized as a loss. - FY2017-Q1MaterialisedAnnual report
「Impairment loss on investment securities 11,816」
The company recognized an impairment loss on investment securities of ¥11.816 million as an extraordinary loss in the first quarter, indicating that fair value risk on assets held was realized as a loss. - FY2016First statedAnnual report
「Changes in the fair value of the assets held by the company could have a material impact on its operating results.」
The company discloses the impact of changes in the fair value of assets held on its operating results.