Risk of valuation losses due to declines in the share prices of held shares
First written in FY2020. 16 of 17 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2019: 64 of 142 companies on the "Worse" side.
30 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this interim report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The disclosure that no risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change has continued. - FY2025RestatedAnnual report
「If a decline in the share price continues beyond a certain level, the Company will consider the possibility of reaching the impairment review threshold (30% decline) or the mandatory write-down threshold (50% decline), as well as the possibility of recovery, and may also consider selling the shares early after taking into account its risk tolerance, thereby taking measures to minimize the impact on operating results and other aspects of its performance.」
The response of using 30% and 50% share-price decline thresholds for assessment, considering the possibility of recovery, and considering early sales has continued. No impairment loss on investment securities was recognized during the fiscal year. - FY2025-H1RestatedAnnual report
「The filing states that, during the interim consolidated accounting period, there were no material changes in the major risks that management recognizes could materially affect the consolidated companies' financial position, operating results or cash flows, or in the matters described under Business Risks in the securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2024-Q3RestatedAnnual report
「During the third quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2024-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The filing does not state that the impairment loss risk arising from declines in the share prices of held stocks arose or underwent a material change during the first quarter. - FY2023RestatedAnnual report
「If a decline in the share price continues beyond a certain level, the Company will consider the possibility of reaching the impairment review threshold (30% decline) or the mandatory write-down threshold (50% decline), as well as the possibility of recovery, and may also consider selling the shares early after taking into account its risk tolerance, thereby taking measures to minimize the impact on operating results and other aspects of its performance.」
The response of using 30% and 50% share-price decline thresholds for assessment, conducting regular monitoring, reporting to management, and considering early sales is continuing. There is no disclosure that an impairment loss on investment securities was recognized during the fiscal year. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2023-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2022-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
There is no disclosure that a risk of valuation losses due to declines in the share prices of held stocks has arisen or undergone a significant change. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The filing does not state that the impairment loss risk arising from declines in the share prices of held stocks arose or underwent a material change during the first quarter. - FY2021RestatedAnnual report
「If a decline in the share price continues beyond a certain level, the Company will consider the possibility of reaching the impairment review threshold (30% decline) or the mandatory write-down threshold (50% decline), as well as the possibility of recovery, and may also consider selling the shares early after taking into account its risk tolerance, thereby taking measures to minimize the impact on operating results and other aspects of its performance.」
The response of using 30% and 50% share-price decline thresholds for assessment, conducting regular monitoring, reporting to management, and considering early sales has continued. No impairment loss on investment securities was recognized during the period. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The filing does not state that the impairment loss risk arising from declines in the share prices of held stocks arose or underwent a material change during the third quarter. - FY2021-Q2RestatedAnnual report
「During the second quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The filing does not state that the impairment loss risk arising from declines in the share prices of held stocks arose or underwent a material change during the second quarter. - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The filing does not state that the impairment loss risk arising from declines in the share prices of held stocks arose or underwent a material change during the first quarter. - FY2020First statedAnnual report
「If a decline in the share price continues beyond a certain level, the Company will consider the possibility of reaching the impairment review threshold (30% decline) or the mandatory write-down threshold (50% decline), as well as the possibility of recovery, and may also consider selling the shares early after taking into account its risk tolerance.」
Specific decision thresholds of 30% and 50% were established for share price decline risk. During the current year, an impairment loss on investment securities of ¥1,776 thousand and a loss on sale of ¥62,953 thousand were recognized, with related losses having materialized.