Decline in the Fair Value of Investment Securities and Valuation Difference
First written in FY2025-H1. 1 of 4 entries say "Worsened", first in 2026-07-30. Latest entry: 2026-07-30.
M&A Capital Partners moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
20 other companies' latest entry also says "Worsened".
- 2026-07-30WorsenedEarnings
「Financial assets measured at fair value through other comprehensive income △844,694 △281,904」
A valuation decrease of ¥281.904 million was recorded during the current cumulative third-quarter period for financial assets measured at fair value through other comprehensive income. - FY2026-H1Valuation decline continuesAnnual report
「Financial assets measured at fair value through other comprehensive income Shares and capital contributions 1,283,007 ― 10,000 1,293,007」
The total for shares and capital contributions measured at fair value through other comprehensive income decreased from ¥1.668075 billion at the end of the previous consolidated fiscal year to ¥1.293007 billion. A valuation loss of ¥256.846 million was also reflected in other comprehensive income. - FY2025Valuation decline continuesAnnual report
「Frontier Management Inc. 2,287,000 2,287,000 1,658,075 2,819,871」
The valuation of 2,287,000 shares of Frontier Management Inc. decreased from ¥2.819871 billion in the previous fiscal year to ¥1.658075 billion, indicating that the decline in the fair value of investment securities has continued. - FY2025-H1First statedAnnual report
「Investment securities have become important to the operation of the corporate group’s business, and a significant change has been recognized compared with the end of the previous consolidated fiscal year.」
The amount of investment securities reported on the interim consolidated balance sheet decreased from ¥2.819955 billion to ¥1.582688 billion, while the valuation difference on other securities decreased from ¥162.813 million to negative ¥686.578 million. Against an acquisition cost of ¥2.585201 billion, the valuation was ¥1.582604 billion, a difference of negative ¥1.002597 billion.