Fair Value Changes Related to Senseonics
First written in FY2022-Q2. 4 of 11 entries say "Restated". Latest entry: 2026-05-13.
PHC Holdings moved to the "Worse" side of this theme in 2022.
The whole theme swung hardest in 2025: 3 of 9 companies on the "Worse" side.
2 other companies' latest entry also says "Materialised".
- 2026-05-13MaterialisedOccurring Fact
「Regarding the stock acquisition rights of Senseonics Holdings, Inc. (Nasdaq ticker: SENS), our associate, an impairment loss on investment securities of ¥4,005 million was recorded as an extraordinary loss in the non-consolidated financial statements for the fiscal year ending March 2026. This was due to a decline in Senseonics' share price.」
An impairment loss on investment securities of ¥4,005 million was recorded in the non-consolidated financial statements for the stock acquisition rights of Senseonics Holdings, Inc. due to the decline in its share price. The loss was recorded only in the separate financial statements and is stated to have no impact on consolidated full-year results for the fiscal year ending March 2026. - FY2025RestatedAnnual report
「As of the consolidated fiscal year ended 31 March 2025, stock acquisition rights in Senseonics Holdings, Inc. amounted to ¥8,116 million.」
Fair value measurement through comprehensive income has continued for the stock acquisition rights exchanged for the convertible loan receivable related to Senseonics. - FY2024RestatedAnnual report
「Because the loan receivable was exchanged for stock acquisition rights, fair value measurement has been conducted through comprehensive income from the current period, and the impairment loss is no longer recognized.」
Accounting treatment following the exchange of the convertible loan receivable related to Senseonics for stock acquisition rights has continued, and no impairment loss has been recognized in profit or loss in the current period either. - FY2024-Q3RestatedAnnual report
「In the prior-year period, there was an impairment loss of ¥6,479 million based on the fair value measurement of the convertible loan receivable from Senseonics, in which the Company holds a non-controlling interest. However, because the loan receivable was exchanged for stock acquisition rights, fair value measurement has been conducted through comprehensive income from the current period, and the impairment loss is no longer recognized.」
Accounting treatment following the exchange of the convertible loan receivable for stock acquisition rights has continued, and no impairment loss related to the loan receivable has been recognized in the current period either. - FY2024-Q2ReframedAnnual report
「Because the loan receivable was exchanged for stock acquisition rights, fair value measurement has been conducted through comprehensive income from the current period, and the impairment loss is no longer recognized.」
Following the exchange of the convertible loan receivable from Senseonics for stock acquisition rights, no impairment loss related to the loan receivable was recognized in the current period, and fair value movements are recognized in comprehensive income. - FY2024-Q1ReframedAnnual report
「In the prior-year period, there was an impairment loss of ¥6,181 million based on the fair value measurement of the convertible loan receivable from Senseonics, a listed company in which the Company holds a non-controlling interest. However, because the loan receivable was exchanged for stock acquisition rights, fair value measurement has been conducted through comprehensive income from the current period, eliminating the impairment loss, while foreign exchange losses increased.」
Exchanging the convertible loan receivable for stock acquisition rights and changing the recognition of fair value movements from profit or loss to comprehensive income has changed the structure of the impact on earnings, including the ¥6,181 million impairment loss in the prior-year period. - FY2023-Q3MaterialisedAnnual report
「Impairment loss of ¥6,479 million based on the fair value measurement of the convertible loan receivable from Senseonics (prior-year period: valuation gain of ¥1,025 million)」
An impairment loss of ¥6,479 million was recognized on the convertible loan receivable related to Senseonics, contributing to a significant decrease in quarterly profit before tax. - FY2023-Q2MaterialisedAnnual report
「Impairment loss of ¥3,024 million based on the fair value measurement of the convertible loan receivable from Senseonics, a listed company in which the Company holds a non-controlling interest (prior-year period: valuation gain of ¥5,751 million)」
An impairment loss of ¥3,024 million was recognized on the convertible loan receivable from Senseonics, contributing to the decrease in quarterly profit before tax. - FY2023-Q1MaterialisedAnnual report
「This decrease was primarily attributable to an impairment loss of ¥6,181 million based on the fair value measurement of the convertible loan receivable from Senseonics, a listed company in which the Company holds a non-controlling interest, in addition to the previously mentioned decrease in operating profit.」
An impairment loss of ¥6,181 million was recognized on the convertible loan receivable from Senseonics, contributing to the quarterly loss before tax. - FY2022-Q3RestatedAnnual report
「This increase was primarily attributable to the impact of fair value measurement of the convertible loan receivable from Senseonics, a listed company in which the Company holds a non-controlling interest, in addition to the previously mentioned increase in operating profit.」
Continues to explain that fair value measurement of the convertible loan receivable from Senseonics affected quarterly profit before tax. - FY2022-Q2First statedAnnual report
「This increase was primarily attributable to the impact of fair value measurement of the convertible loan receivable from Senseonics, a listed company in which the Company holds a non-controlling interest.」
Fair value measurement of the convertible loan receivable from Senseonics had a significant impact on the increase in quarterly profit before tax.