Foreign Exchange Fluctuation Risk Associated with Export Transactions
First written in FY2016. 24 of 37 entries say "Materialised", first in FY2017-Q1. Latest entry: 2026-10-22.
The whole theme swung hardest in 2025: 71 of 159 companies on the "Worse" side.
- 2026-10-22MaterialisedEarnings
「為替差損 － 3,101」
当中間期に為替差損31億01百万円を計上しており、輸出取引等に伴う為替変動の影響が損益に現れている。 - FY2026MaterialisedAnnual report
「Foreign exchange losses 1,212」
Foreign exchange losses of ¥1,212 million were recorded for the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions was reflected in actual earnings. The result shifted from foreign exchange gains of ¥811 million in the previous fiscal year to a loss. - FY2025Turning to foreign-exchange gainsAnnual report
「Foreign exchange gains 811」
After shifting from foreign exchange losses of ¥889 million in the previous fiscal year, foreign exchange gains of ¥811 million were recorded in the current fiscal year. The structure under which foreign exchange fluctuations affect performance continues, but the impact appeared as a gain in the current fiscal year. - FY2025-H1MaterialisedAnnual report
「Foreign exchange losses 1,677」
Foreign exchange losses of ¥1,677 million were recorded for the interim consolidated accounting period, and the impact of foreign exchange fluctuations associated with export transactions was reflected in actual earnings. The result shifted from foreign exchange gains in the same period of the previous year to a loss. - FY2024MaterialisedAnnual report
「Foreign exchange losses 889」
After shifting from foreign exchange gains of ¥681 million in the previous fiscal year, foreign exchange losses of ¥889 million were recorded in the current fiscal year. The impact of foreign exchange fluctuations associated with export transactions is reflected in actual earnings. - FY2024-Q3MaterialisedAnnual report
「Foreign exchange losses 1,149」
Foreign exchange losses of ¥1,149 million were recorded for the cumulative third quarter of the current fiscal year, and the impact of foreign exchange fluctuations was reflected in actual earnings. The result shifted from the foreign exchange gains recorded for the immediately preceding cumulative second quarter to a loss. - FY2024-Q2RestatedAnnual report
「The gross margin increased due to foreign exchange effects, the continuation of improvement initiatives, and an increase in higher-value-added products, but operating profit declined year on year because of higher selling, general and administrative expenses.」
Foreign exchange effects were reflected in earnings through a higher gross margin, continuing to demonstrate the structure under which foreign exchange fluctuations associated with export transactions affect performance. Foreign exchange gains for the cumulative second quarter were ¥601 million. - FY2024-Q1RestatedAnnual report
「The gross margin increased due to higher value added and foreign exchange effects, but operating profit declined year on year because selling, general and administrative expenses increased, mainly due to personnel expenses and research and development expenses.」
Foreign exchange effects were reflected in earnings through a higher gross margin, and foreign exchange gains continued to be recorded, as in the same period of the previous year. The structure under which foreign exchange fluctuations affect performance and the continued recognition of foreign exchange gains remain in place. - FY2023Continued recognition of foreign exchange gainsAnnual report
「As a result, foreign exchange fluctuations may affect the performance of the Group. In response, we conduct foreign exchange sensitivity analyses to assess their impact on performance and have established a framework for making prompt decisions when risks materialize.」
The framework for addressing foreign exchange fluctuation risk through sensitivity analysis has been maintained. Foreign exchange gains of ¥681 million were recorded in the consolidated income statement for the current fiscal year. - FY2023-Q3RestatedAnnual report
「Selling, general and administrative expenses increased, mainly due to personnel expenses, but operating profit increased as the gross margin improved significantly through foreign exchange effects and the continuation of improvement initiatives. Foreign exchange gains 198」
Foreign exchange effects contributed to operating profit growth through a significant improvement in the gross margin, and foreign exchange gains of ¥198 million were recorded for the cumulative third quarter of the current fiscal year. The impact of foreign exchange fluctuations continues to be reflected in earnings. - FY2023-Q2RestatedAnnual report
「Selling, general and administrative expenses increased, mainly due to personnel expenses, but operating profit increased by approximately 40% year on year as profitability improved through foreign exchange effects and the continuation of improvement initiatives. Foreign exchange gains 1,950」
Foreign exchange effects contributed to improved profitability and operating profit growth, and foreign exchange gains of ¥1,950 million were recorded for the cumulative second quarter of the current fiscal year. The shift from foreign exchange losses in the previous fiscal year to gains has continued. - FY2023-Q1Foreign exchange gains and higher gross marginAnnual report
「Selling, general and administrative expenses increased, mainly due to personnel expenses and research and development expenses, but operating profit increased year on year as a result of higher sales, increased value added, and a higher gross margin attributable to foreign exchange effects. Foreign exchange gains 975」
Foreign exchange effects contributed to earnings growth through a higher gross margin, and foreign exchange gains of ¥975 million were recorded as non-operating income. The impact of foreign exchange fluctuations associated with export transactions was reflected as a gain in the current quarter, compared with a loss in the same quarter of the previous year. - FY2022MaterialisedAnnual report
「Foreign exchange losses 1,073」
Foreign exchange losses of ¥1,073 million were recorded, and the impact of foreign exchange fluctuations associated with export transactions was reflected in earnings for the current fiscal year. The company also describes a framework for assessing the impact through foreign exchange sensitivity analysis and making prompt decisions when the risk materializes. - FY2022-Q3MaterialisedAnnual report
「Foreign exchange losses 1,084」
Foreign exchange losses of ¥1,084 million were recorded for the cumulative third quarter of the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions continues to be reflected in earnings. - FY2022-Q2MaterialisedAnnual report
「Foreign exchange losses 866」
Foreign exchange losses of ¥866 million were recorded for the cumulative second quarter of the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions continues to be reflected in actual earnings. - FY2022-Q1MaterialisedAnnual report
「Foreign exchange losses 832」
Foreign exchange losses of ¥832 million were recorded for the cumulative first quarter of the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions is reflected in actual earnings. Foreign exchange losses in the same period of the previous year were ¥288 million. - FY2021MaterialisedAnnual report
「Foreign exchange losses 446」
Foreign exchange losses of ¥446 million were recorded for the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions is reflected in annual earnings. - FY2021-Q3MaterialisedAnnual report
「Foreign exchange losses 1,181」
Foreign exchange losses of ¥1,181 million were recorded for the cumulative third quarter of the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions continues to be reflected in actual earnings. - FY2021-Q2MaterialisedAnnual report
「Foreign exchange losses 503」
Foreign exchange losses of ¥503 million were recorded for the cumulative second quarter, and the impact of foreign exchange fluctuations associated with export transactions continues to be reflected in actual earnings. - FY2021-Q1MaterialisedAnnual report
「Foreign exchange losses 288」
Foreign exchange losses of ¥288 million were recorded for the cumulative first quarter of the current fiscal year, and the impact of foreign exchange fluctuations is reflected in actual earnings. - FY2020RestatedAnnual report
「Foreign exchange gains 833」
Foreign exchange gains of ¥833 million were recorded in the consolidated income statement, and the impact of foreign exchange fluctuations associated with export transactions continues to be reflected in earnings. - FY2020-Q3RestatedAnnual report
「Foreign exchange gains 569」
Foreign exchange gains of ¥569 million were recorded for the cumulative third quarter of the current fiscal year. The impact of foreign exchange fluctuations continues to be reflected in earnings, but resulted in a gain rather than a loss. - FY2020-Q2RestatedAnnual report
「Foreign exchange gains 637」
Foreign exchange gains of ¥637 million were recorded for the cumulative second quarter of the current fiscal year. As in the previous quarter, the impact of foreign exchange fluctuations was reflected in earnings as a gain rather than a loss. - FY2020-Q1Turning to foreign-exchange gainsAnnual report
「Foreign exchange gains 480」
Compared with foreign exchange losses of ¥280 million in the same quarter of the previous year, foreign exchange gains of ¥480 million were recorded in the first quarter of the current fiscal year. The impact of foreign exchange fluctuations continues to be reflected in earnings, but resulted in a gain in the current quarter. - FY2019MaterialisedAnnual report
「Foreign exchange losses 751」
The impact of foreign exchange fluctuations associated with export transactions is reflected in foreign exchange losses of ¥751 million recorded as non-operating expenses for the current fiscal year. - FY2019-Q3MaterialisedAnnual report
「Foreign exchange losses 577」
Foreign exchange losses of ¥577 million were recorded as non-operating expenses for the cumulative third quarter of the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions is reflected in actual earnings. - FY2019-Q2MaterialisedAnnual report
「Foreign exchange losses 732」
Foreign exchange losses of ¥732 million were recorded as non-operating expenses for the cumulative second quarter of the current fiscal year, and the impact of foreign exchange fluctuations associated with export transactions continues to be reflected in actual earnings. - FY2019-Q1MaterialisedAnnual report
「Foreign exchange losses 280」
Foreign exchange losses of ¥280 million were recorded as non-operating expenses for the cumulative first quarter of the current fiscal year, and the impact of foreign exchange fluctuations is reflected in actual earnings. - FY2018MaterialisedAnnual report
「Foreign exchange losses 260」
Foreign exchange losses of ¥260 million were recorded as non-operating expenses for the current fiscal year, and the impact of foreign exchange fluctuations is reflected in actual earnings. - FY2018-Q3MaterialisedAnnual report
「Foreign exchange losses 754」
Foreign exchange losses of ¥754 million were recorded as non-operating expenses for the cumulative third quarter of the current fiscal year, and the impact of foreign exchange fluctuations continues to be reflected in actual earnings. - FY2018-Q2MaterialisedAnnual report
「Foreign exchange losses 475」
Foreign exchange losses of ¥475 million were recorded as non-operating expenses for the cumulative second quarter of the current fiscal year, and the impact of foreign exchange fluctuations is reflected in actual earnings. - FY2018-Q1MaterialisedAnnual report
「Foreign exchange losses 274」
Foreign exchange losses of ¥274 million were recorded as non-operating expenses for the cumulative first quarter of the current fiscal year, and the impact of foreign exchange fluctuations is reflected in actual earnings. - FY2017MitigatedAnnual report
「We hedge foreign exchange risk and interest rate risk mainly in accordance with our internal Risk Management Regulations.」
It was disclosed that hedging, including forward foreign exchange contracts, is conducted under the risk management policy for foreign exchange fluctuation risk associated with export transactions. - FY2017-Q3MaterialisedAnnual report
「In terms of profit and loss for the current period, operating profit decreased from the same period of the previous year because SG&A expenses increased, particularly research and development expenses and personnel expenses, due to active research and development and sales activities, while the gross profit margin declined because of exchange rate effects and other factors.」
The decline in the gross profit margin due to exchange rate effects continued to emerge in actual profit and loss, and operating profit decreased 12.0% year on year. - FY2017-Q2MaterialisedAnnual report
「In terms of profit and loss, SG&A expenses remained at the same level as the previous year, but operating profit decreased because the gross profit margin declined due to exchange rate effects.」
The decline in the gross profit margin due to exchange rate effects emerged in actual profit and loss as a factor behind the decline in operating profit. - FY2017-Q1MaterialisedAnnual report
「In terms of profit and loss, operating profit decreased from the same quarter of the previous year, when quarterly record profit was posted, because the gross profit margin declined mainly due to exchange rate effects and changes in product mix, while SG&A expenses increased because of active research and development activities and other factors.」
The impact of exchange rates emerged in actual profit and loss as one of the main causes of the decline in the gross profit margin, and operating profit decreased 30.1% year on year. - FY2016First statedAnnual report
「Our group manufactures products domestically and exports them to semiconductor and electronic component manufacturers worldwide. Transactions are generally denominated in yen, but depending on the region and customer, there is a need for settlement in foreign currencies such as US dollars. Accordingly, exchange rate fluctuations could affect our group’s performance.」
The company indicates that exchange rate fluctuations could affect performance against the backdrop of its domestic production and overseas sales structure and customers’ need for settlement in foreign currencies.