Market Price Fluctuation Risk of Cross-Shareholdings
First written in FY2018. 3 of 5 entries say "Materialised", first in FY2021-Q1. Latest entry: FY2021.
Maruyama Mfg.Co. moved to the "Worse" side of this theme in 2021, 2 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 13 of 43 companies on the "Worse" side.
6 other companies' latest entry also says "Materialised".
- FY2021MaterialisedAnnual report
「During the consolidated fiscal year, the Company conducted impairment accounting and recorded an impairment loss on investment securities of ¥101 million.」
The risk of fluctuations in the market prices of policy-held shares and other securities was reflected in full-year earnings as a ¥101 million impairment loss on investment securities. - FY2021-Q3WorsenedAnnual report
「Impairment loss on investment securities ¥47 million ¥102 million」
The impairment loss on investment securities increased from ¥47 million in the cumulative period of the previous year to ¥102 million, reflecting the impact of market price fluctuation risk on earnings. - FY2021-Q2MaterialisedAnnual report
「Impairment loss on investment securities － ¥36 million」
The risk of fluctuations in the market prices of investment securities was reflected in actual earnings as a ¥36 million impairment loss during the cumulative second quarter. - FY2021-Q1MaterialisedAnnual report
「The loss attributable to owners of the parent was ¥82 million, compared with a loss of ¥299 million in the same quarter of the previous year, due in part to the recognition of an impairment loss on investment securities.」
The risk of fluctuations in the market prices of investment securities was reflected in actual results through the recognition of a ¥45 million impairment loss on investment securities in the first quarter. - FY2018First statedAnnual report
「Investment securities consist primarily of shares in companies with which the Company has business relationships and are exposed to the risk of fluctuations in market prices, but the Company has systems in place to monitor their fair value periodically.」
The Company reported the risk of fluctuations in market prices for investment securities related to its business relationships and management through periodic monitoring of fair value.