Price fluctuation risk associated with foreign-currency-denominated receivables and securities
First written in FY2017. 5 of 31 entries say "Worsened", first in FY2018-Q2. Latest entry: FY2026-H1.
No other company in this theme has enough history to compare yet.
- FY2026-H1Valuation gains on securities increased, while foreign exchange losses expandedAnnual report
「Fixed assets at the end of the current interim consolidated accounting period increased by ¥543 million from the end of the previous consolidated fiscal year to ¥10,249 million. This was mainly due to an increase in investment securities.」
An increase in investment securities led to increases in fixed assets and the valuation difference on other securities, while foreign exchange losses increased from ¥5.789 million in the same period of the previous year to ¥22.822 million. - FY2025Foreign exchange losses turned into foreign exchange gains, while valuation differences on securities also increasedAnnual report
「Non-operating income Interest income 3,869 7,162 Dividend income 66,630 86,732 Foreign exchange gains - 14,312」
The foreign exchange loss of ¥5.774 million in the previous year turned into a foreign exchange gain of ¥14.312 million in the current year. Meanwhile, valuation differences on investment securities increased, and the impact of price fluctuations continued. - FY2025-H1Valuation differences on investment securities increased, while foreign exchange gains turned into lossesAnnual report
「At the end of the interim consolidated accounting period under review, fixed assets increased by ¥470 million from the end of the previous consolidated fiscal year to ¥9.706 billion. This was mainly due to an increase in valuation differences on investment securities.」
Fixed assets increased by ¥470 million from the end of the previous year due to the increase in valuation differences on investment securities, and valuation differences on other securities also increased. Meanwhile, foreign exchange gains of ¥44.033 million in the same period of the previous year turned into foreign exchange losses of ¥5.789 million in the interim period under review. - FY2024Valuation gains on securities increased, while foreign exchange gains turned into lossesAnnual report
「At the end of the consolidated fiscal year, fixed assets increased by ¥363 million from the end of the previous consolidated fiscal year to ¥9.235 billion. This was mainly due to an increase in investment securities following revaluation. Foreign exchange losses 5,774」
Fixed assets increased by ¥363 million from the end of the previous year due to the revaluation of investment securities, and valuation differences on other securities also increased. Meanwhile, foreign exchange gains in the previous year turned into a foreign exchange loss of ¥5.774 million. - FY2024-H1Increase in valuation differences on investment securities and continued foreign exchange gainsAnnual report
「At the end of the interim consolidated accounting period under review, fixed assets increased by ¥692 million from the end of the previous consolidated fiscal year to ¥9.564 billion. This was mainly due to an increase in valuation differences on investment securities.」
Fixed assets increased by ¥692 million from the end of the previous year due to the increase in valuation differences on investment securities. A foreign exchange gain of ¥44.033 million was also recorded, and the impact of fluctuations in foreign currency and securities prices continued. - FY2024-Q1Increase in valuation differences on investment securities and recognition of foreign exchange gainsAnnual report
「At the end of the first quarter under review, fixed assets increased by ¥435 million from the end of the previous consolidated fiscal year to ¥9.307 billion. This was mainly due to an increase in valuation differences on investment securities.」
Fixed assets increased by ¥435 million from the end of the previous year due to the increase in valuation differences on investment securities. A foreign exchange gain of ¥20.474 million was also recorded in the quarter, and the impact of fluctuations in foreign currency and securities prices continued to be reflected in the financial position and profit and loss. - FY2023RestatedAnnual report
「Foreign-currency-denominated trade receivables arising from the Company's overseas business are exposed to foreign exchange risk. Securities and investment securities are investment trusts and shares classified as "other securities" based on their holding purpose and are exposed to market price fluctuation risk.」
The Company continues to identify foreign exchange risk associated with foreign-currency-denominated trade receivables and market price fluctuation risk associated with securities and investment securities. - FY2023-Q3RestatedAnnual report
「At the end of the third quarter under review, fixed assets increased by ¥344 million from the end of the previous consolidated fiscal year to ¥8.681 billion. This was mainly due to an increase in valuation differences on investment securities.」
Fixed assets increased from the end of the previous year due to the increase in valuation differences on investment securities. Meanwhile, the foreign exchange gain narrowed from ¥43.608 million in the cumulative period of the previous year to ¥37.929 million, and the impact of fluctuations in foreign currency and securities prices continued. - FY2023-Q2Foreign exchange gains narrowed, while valuation differences on securities increasedAnnual report
「At the end of the second quarter under review, fixed assets increased by ¥427 million from the end of the previous consolidated fiscal year to ¥8.764 billion. This was mainly due to an increase in valuation differences on investment securities.」
Valuation differences on investment securities increased, while the foreign exchange gain narrowed from ¥63.214 million in the cumulative period of the previous year to ¥39.317 million. The impact of fluctuations in foreign currency and securities prices continued. - FY2023-Q1Foreign exchange gains turned into foreign exchange losses, while valuation differences on securities increasedAnnual report
「Non-operating income Foreign exchange gains 30,388 ― Non-operating expenses Foreign exchange losses ― 9,425 Valuation differences on other securities △ 170,725 85,384」
The foreign exchange gain of ¥30.388 million in the same period of the previous year turned into a foreign exchange loss of ¥9.425 million in the first quarter under review. Meanwhile, valuation differences on other securities changed from a decrease in the same period of the previous year to an increase of ¥85.384 million, so the impacts of foreign currency and securities price fluctuations moved in opposite directions. - FY2022Lower valuation differences on securities, while foreign exchange gains expandedAnnual report
「At the end of the consolidated fiscal year, fixed assets decreased by ¥239 million from the end of the previous consolidated fiscal year to ¥8.337 billion. This was mainly due to a decrease in investment securities following revaluation.」
Valuation differences on investment securities decreased, resulting in a year-on-year decline in fixed assets, while the foreign exchange gain increased from ¥18.476 million in the previous year to ¥53.775 million. - FY2022-Q3Lower valuation differences on securities and larger foreign exchange gainsAnnual report
「At the end of the third quarter under review, fixed assets decreased by ¥264 million from the end of the previous consolidated fiscal year to ¥8.311 billion. This was mainly due to a decrease in valuation differences on investment securities.」
Fixed assets decreased from the end of the previous year due to the decline in valuation differences on investment securities. Meanwhile, the foreign exchange gain increased from ¥4.495 million in the same period of the previous year to ¥43.608 million for the cumulative quarter under review, so the impacts of fluctuations in foreign currency and securities prices moved in opposite directions. - FY2022-Q2Lower valuation differences on securities and larger foreign exchange gainsAnnual report
「At the end of the second quarter under review, fixed assets decreased by ¥323 million from the end of the previous consolidated fiscal year to ¥8.253 billion. This was mainly due to a decrease in valuation differences on investment securities. Foreign exchange gains 22,248 63,214」
Fixed assets decreased from the end of the previous year due to the decline in valuation differences on investment securities, while the foreign exchange gain increased from ¥22.248 million in the same period of the previous year to ¥63.214 million. - FY2022-Q1Lower valuation differences on securities and continued foreign exchange gainsAnnual report
「At the end of the first quarter under review, fixed assets decreased by ¥310 million from the end of the previous consolidated fiscal year to ¥8.266 billion. This was mainly due to a decrease in valuation differences on investment securities.」
Fixed assets decreased from the end of the previous year due to the decline in valuation differences on investment securities, while the foreign exchange gain increased from ¥23.514 million in the same period of the previous year to ¥30.388 million. The impacts of fluctuations in foreign currency and securities prices moved in opposite directions. - FY2021Higher securities fair values and continued full-year foreign exchange gainsAnnual report
「Valuation differences on investment securities increased, and a foreign exchange gain of ¥18.476 million was recorded.」
The rise in the fair value of investment securities was reflected in an increase in valuation differences on other securities, and a foreign exchange gain was also recorded for the full year. - FY2021-Q3Higher securities fair values and continued foreign exchange gainsAnnual report
「At the end of the third quarter under review, fixed assets increased by ¥290 million from the end of the previous consolidated fiscal year to ¥8.784 billion. This was mainly due to an increase in the fair value of investment securities. Foreign exchange gains 4,495」
Fixed assets increased from the end of the previous year due to the rise in the fair value of investment securities, and a foreign exchange gain of ¥4.495 million was also recorded. Foreign currency and securities price fluctuation risks remain, but for the cumulative quarter under review they resulted in higher profit and valuation amounts. - FY2021-Q2Foreign exchange gains continuedAnnual report
「Net income attributable to owners of the parent was ¥166 million, up ¥32 million, or 24.3%, year on year, partly due to the recording of a foreign exchange gain.」
Compared with the foreign exchange loss of ¥25.506 million in the same period of the previous year, the cumulative second quarter under review recorded a foreign exchange gain of ¥22.248 million. The impact of foreign exchange fluctuations on profit and loss continued, but shifted toward gains from the same period of the previous year. - FY2021-Q1Foreign exchange gains expanded and valuation differences on securities increasedAnnual report
「Non-operating income Foreign exchange gains ― 23,514 Non-operating expenses Foreign exchange losses 32,594 ―」
The foreign exchange loss of ¥32.594 million in the same period of the previous year turned into a foreign exchange gain of ¥23.514 million in the quarter under review. Valuation differences on investment securities also increased, so the impact of fair value fluctuations remains. - FY2020Foreign exchange gains turned positive, while the impact of securities valuation continuedAnnual report
「Foreign exchange gains 4,378 Loss on valuation of investment securities 5,060」
While the foreign exchange loss of ¥18.913 million in the previous year turned into a foreign exchange gain of ¥4.378 million in the current year, a valuation loss on investment securities of ¥5.06 million was recorded, and the impact of market price fluctuations continued. - FY2020-Q3RestatedAnnual report
「At the end of the third quarter under review, fixed assets decreased by ¥120 million from the end of the previous consolidated fiscal year to ¥8.288 billion. This was mainly due to a decline in the fair value of investment securities. Foreign exchange losses 24,141」
Fixed assets decreased due to the decline in the fair value of investment securities, and a foreign exchange loss of ¥24.141 million was recorded, indicating that the impact of fluctuations in foreign currency and securities prices continued. - FY2020-Q2WorsenedAnnual report
「At the end of the second quarter under review, fixed assets decreased by ¥136 million from the end of the previous consolidated fiscal year to ¥8.272 billion. This was mainly due to a decline in the fair value of investment securities. Foreign exchange losses 25,506」
The decline in the fair value of investment securities was reflected in a decrease in fixed assets, and a foreign exchange loss of ¥25.506 million was recorded. The impact of fluctuations in foreign currency and securities prices on profit and loss and financial position continued. - FY2020-Q1WorsenedAnnual report
「At the end of the first quarter under review, fixed assets decreased by ¥243 million from the end of the previous consolidated fiscal year to ¥8.165 billion. This was mainly due to a decrease in the fair value of investment securities. Foreign exchange losses 32,594」
The decline in the fair value of investment securities was reflected in decreases in fixed assets and valuation differences on other securities, while foreign exchange losses changed from a foreign exchange gain in the same period of the previous year to a loss of ¥32.594 million. The impact on profit and loss of fluctuations in foreign currencies and securities prices expanded. - FY2019MitigatedAnnual report
「Foreign exchange losses 21,944 18,913」
The impact of foreign exchange fluctuations continued to appear as a foreign exchange loss for the full year, although the amount decreased from ¥21.944 million in the previous year to ¥18.913 million. - FY2019-Q3Turned into foreign exchange gainsAnnual report
「Non-operating income Interest income 3,897 4,086 Dividend income 30,803 35,634 Foreign exchange gains ― 5,569」
The cumulative third quarter under review saw a foreign exchange gain of ¥5.569 million, compared with a foreign exchange loss of ¥23.461 million in the cumulative period of the previous year, reversing the direction of the impact of foreign exchange fluctuations on profit and loss. - FY2019-Q2WorsenedAnnual report
「Non-operating expenses Sales discounts 1,308 1,651 Foreign exchange losses 25,257 20,691 Other losses 46 58」
The foreign exchange loss for the cumulative second quarter under review was ¥25.257 million, up from ¥20.691 million in the same period of the previous year. The impact of foreign exchange fluctuations on profit and loss continued and increased year on year. - FY2019-Q1Shift from foreign exchange losses to foreign exchange gainsAnnual report
「Non-operating income Foreign exchange gains ― 341 Non-operating expenses Foreign exchange losses 6,482 ―」
Compared with the foreign exchange loss of ¥6.482 million recorded in the same period of the previous year, the first quarter under review recorded a foreign exchange gain of ¥341,000, reversing the direction of the impact of foreign exchange fluctuations on profit and loss. - FY2018MaterialisedAnnual report
「Foreign exchange losses 21,944」
With respect to foreign exchange risk associated with foreign-currency-denominated trade receivables and other items, a foreign exchange loss of ¥21.944 million was recorded for the year, demonstrating an actual impact on profit and loss. Valuation differences on other securities also decreased. - FY2018-Q3WorsenedAnnual report
「Non-operating expenses Sales discounts 2,330 Foreign exchange losses 23,461 Loss on valuation of investment securities ― Other losses 22」
The foreign exchange loss for the cumulative third quarter under review was ¥23.461 million, up from ¥20.691 million in the previous cumulative period, indicating that the impact of foreign exchange fluctuations on profit and loss expanded further. - FY2018-Q2WorsenedAnnual report
「Non-operating expenses Sales discounts 1,979 1,651 Foreign exchange losses 1,279 20,691 Other losses 5,023 58」
The foreign exchange loss for the cumulative second quarter under review was ¥20.691 million, up from ¥1.279 million in the same period of the previous year, indicating a larger impact from foreign exchange fluctuations on profit and loss. - FY2018-Q1MaterialisedAnnual report
「Non-operating expenses Sales discounts 1,179 990 Foreign exchange losses 4,273 6,482 Other losses 2,599 0」
A foreign exchange loss of ¥6.482 million was recorded in the first quarter under review. Although the text does not explicitly establish a direct causal relationship with foreign-currency-denominated trade receivables, the impact of foreign exchange fluctuations is reflected in profit and loss. - FY2017First statedAnnual report
「Foreign-currency-denominated trade receivables arising from the Company's overseas business are exposed to foreign exchange risk. Securities and investment securities are bonds and shares classified as "other securities" based on their holding purpose and are exposed to market price fluctuation risk.」
The Company identifies foreign exchange risk associated with foreign-currency-denominated trade receivables from its overseas business and market price fluctuation risk associated with securities and investment securities as financial instrument risks. Its risk management measures include regularly monitoring fair values and issuers' financial conditions and reviewing its holdings.