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Value HR (6078) · RiskMaterialised

Market price volatility risk relating to investment securities

First written in FY2022. 5 of 6 entries say "Materialised", first in FY2024-Q1. Latest entry: FY2026-H1.

6entries
4years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2022MaterialisedFY2024-Q1 – FY2026-H12023: 120232024: 120242025: 120252026: 32026
Same theme, other companies
Valuation Losses Due to Declines in the Market Value of Securities HeldA theme 226 companies write about · 223 as a headwind · 3 as a tailwind

Value HR moved to the "Worse" side of this theme in 2024, 5 years after the typical company in this theme (2019).

The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.

39 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 228 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1MaterialisedAnnual report

    「特別損失 投資有価証券評価損 - 9,400」

    投資有価証券の市場価格変動リスクに関し、当中間連結会計期間に9,400千円の投資有価証券評価損を計上した。
  2. 2026-05-14MaterialisedEarnings

    「Primarily due to a decrease in retained earnings associated with dividend payments and a decrease in the valuation difference on other securities.」

    The valuation difference on other securities declined from ¥236.607 million to ¥162.489 million, reflecting a decrease in valuation differences resulting from market price fluctuations.
  3. FY2025MaterialisedAnnual report

    「当連結会計年度において、有価証券について50,212千円（投資有価証券の株式50,212千円）減損処理を行っております。」

    投資有価証券の市場価格変動リスクに関し、株式50,212千円の減損処理が実際に発生した。
  4. FY2024MaterialisedAnnual report

    「当連結会計年度において、有価証券について47,525千円（投資有価証券の株式47,525千円）減損処理を行っております。」

    投資有価証券の市場価格変動リスクに関し、株式47,525千円の減損処理が実際に発生した。
  5. FY2024-Q1MaterialisedAnnual report

    「また、親会社株主に帰属する四半期純利益では、特別損失として有価証券（資本業務提携先の株式）の減損処理を行ったため、減益となりました。」

    投資有価証券の市場価格変動リスクについて、資本業務提携先の株式に係る投資有価証券評価損29,299千円が実際に発生した。
  6. FY2022First statedAnnual report

    「Investment securities are exposed to the risk of fluctuations in market prices.」

    Market price volatility risk for investment securities is recorded for the first time as a standalone financial instrument risk.
Moved together

"Increase in net sales and operating income" moved the same way as this thread, in the same document, in 4 of its 6 moves.

444322★123456
  1. ★This thread
  2. 1Increase in net sales and operating income4×
  3. 2Higher Revenue and Operating Profit in the Value Cafeteria Business4×
  4. 3Decline in Cash and Deposits4×
  5. 4Dilution from Stock Options3×
  6. 5Higher Revenue but Lower Operating Profit in the HR Management Business2×
  7. 6Dependence on the Value Cafeteria System2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Value HR yet. It last moved in the Earnings of 2026-05-14: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Market price volatility risk relating to investment securities | Value HR Co.,Ltd. (6078) | Komori