Credit, Foreign Exchange and Market Price Fluctuation Risks Associated with Trade Receivables and Investment Securities
First written in FY2017. 7 of 19 entries say "Materialised", first in FY2020-Q2. Latest entry: FY2026.
Morio Denki moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2020: 11 of 37 companies on the "Worse" side.
4 other companies' latest entry also says "Other".
- FY2026Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets increased 13.5% from the end of the previous consolidated fiscal year to ¥3,599 million. This was mainly due to a ¥510 million increase in investment securities, among other factors. Total accumulated other comprehensive income increased 56.6% from the end of the previous consolidated fiscal year to ¥1,037 million. This was mainly due to a ¥349 million increase in the valuation difference on available-for-sale securities, among other factors.」
Investment securities increased by ¥510 million from the end of the previous fiscal year, and the valuation difference on available-for-sale securities also increased by ¥349 million. The effect of fluctuations in market prices is reflected in the financial position. - FY2026-H1Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets increased 8.2% from the end of the previous consolidated fiscal year to ¥3,429 million. This was mainly due to a ¥328 million increase in investment securities, among other factors. Total accumulated other comprehensive income increased 34.0% from the end of the previous consolidated fiscal year to ¥887 million. This was mainly due to a ¥225 million increase in the valuation difference on available-for-sale securities, among other factors.」
Investment securities increased by ¥328 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also increased by ¥225 million. The effect of fluctuations in market prices is reflected in the financial position. - FY2025-H1MaterialisedAnnual report
「Property, plant and equipment and other fixed assets decreased 5.1% from the end of the previous consolidated fiscal year to ¥2,954 million. This was mainly due to a ¥79 million increase in security deposits included in Other and a ¥165 million decrease in investment securities, among other factors. Total accumulated other comprehensive income decreased 18.1% from the end of the previous consolidated fiscal year to ¥561 million. This was mainly due to a ¥119 million decrease in the valuation difference on available-for-sale securities, among other factors.」
Investment securities decreased by ¥165 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also decreased by ¥119 million. The effect of fluctuations in market prices is reflected in the financial position. - FY2024Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets increased 13.8% from the end of the previous consolidated fiscal year to ¥3,113 million. This was mainly due to increases of ¥88 million in buildings and structures, net, and ¥270 million in investment securities, among other factors. This was also due to a ¥199 million increase in the valuation difference on available-for-sale securities, among other factors.」
Investment securities increased by ¥270 million from the end of the previous fiscal year, and the valuation difference on available-for-sale securities also increased by ¥199 million. Although the effect of fluctuations in market prices is reflected in the financial position, no impairment loss was recognized on securities during the fiscal year. - FY2024-Q3Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets increased 5.6% from the end of the previous consolidated fiscal year to ¥2,889 million. This was mainly due to increases of ¥69 million in construction in progress included in Other, net, and ¥142 million in investment securities, among other factors. As a result, total net assets increased 4.5% from the end of the previous consolidated fiscal year to ¥4,549 million. This was mainly due to a ¥106 million increase in the valuation difference on available-for-sale securities, among other factors.」
Investment securities increased by ¥142 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also increased by ¥106 million. The effect of fluctuations in market prices is reflected in the financial position. - FY2024-Q2Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets increased 7.0% from the end of the previous consolidated fiscal year to ¥2,928 million. This was mainly due to a ¥205 million increase in investment securities, among other factors. Total accumulated other comprehensive income increased 34.2% from the end of the previous consolidated fiscal year to ¥637 million. This was mainly due to a ¥153 million increase in the valuation difference on available-for-sale securities, among other factors.」
Investment securities increased by ¥205 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also increased by ¥153 million. The effect of fluctuations in market prices is reflected in the financial position. - FY2024-Q1Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets increased 4.1% from the end of the previous consolidated fiscal year to ¥2,849 million. This was mainly due to a ¥137 million increase in investment securities, among other factors.」
Investment securities increased by ¥137 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also increased by ¥98 million. The effect of fluctuations in market prices is reflected in the financial position. - FY2023-Q3Increase in investment securities valuation differenceAnnual report
「Property, plant and equipment and other fixed assets decreased 0.8% from the end of the previous consolidated fiscal year to ¥2,759 million. This was mainly due to a ¥72 million increase in investment securities and a ¥60 million decrease in buildings and structures, net, among other factors. As a result, total net assets increased 1.6% from the end of the previous consolidated fiscal year to ¥4,276 million.」
Investment securities increased by ¥72 million from the end of the previous consolidated fiscal year. The valuation difference on available-for-sale securities also increased by ¥55 million, and total accumulated other comprehensive income increased 16.1%. Fluctuations in market prices are reflected in the financial position. - FY2023-Q2Increase in valuation difference on investment securitiesAnnual report
「Total accumulated other comprehensive income increased 13.8% from the end of the previous consolidated fiscal year to ¥470 million. This was mainly due to a ¥36 million increase in the valuation difference on available-for-sale securities, among other factors.」
The valuation difference on available-for-sale securities increased by ¥36 million, and total accumulated other comprehensive income also increased 13.8% from the end of the previous fiscal year. Fluctuations in the market prices of investment securities are reflected in the financial position. - FY2022MaterialisedAnnual report
「This was mainly due to decreases of ¥50 million in software, ¥93 million in software under construction included in Other, and ¥88 million in investment securities, among other factors.」
Investment securities decreased by ¥88 million from the end of the previous fiscal year, and the valuation difference on available-for-sale securities also decreased by ¥59 million. The effect of fluctuations in market prices is reflected in the financial position. Meanwhile, no impairment loss was recognized on securities during the fiscal year. - FY2022-Q3MaterialisedAnnual report
「This was mainly due to decreases of ¥59 million in buildings and structures, net, ¥104 million in intangible assets and ¥122 million in investment securities, among other factors. Total accumulated other comprehensive income decreased by 17.1% from the end of the previous consolidated fiscal year to ¥379 million. This was mainly due to an ¥84 million decrease in the valuation difference on other securities, among other factors.」
Investment securities decreased by ¥122 million from the end of the previous consolidated fiscal year, and the valuation difference on available-for-sale securities also decreased by ¥84 million. The effect of fluctuations in the market prices of investment securities is reflected in the financial position. - FY2021RestatedAnnual report
「Trade receivables, comprising notes and accounts receivable and electronically recorded monetary claims, are exposed to customers’ credit risk and foreign exchange risk. Investment securities mainly comprise shares related to business dealings with business partners and are exposed to market price fluctuation risk.」
The company continues to disclose credit and foreign exchange risks related to trade receivables and market price fluctuation risk related to investment securities. No new loss on valuation of investment securities was recorded in the current period. - FY2021-Q3MaterialisedAnnual report
「Property, plant and equipment decreased by 8.7% from the end of the previous consolidated fiscal year to ¥2,891 million. This was mainly due to decreases of ¥54 million in buildings and structures, net, ¥62 million in intangible assets and ¥131 million in investment securities, among other factors. Total accumulated other comprehensive income decreased by 21.9% from the end of the previous consolidated fiscal year to ¥364 million. This was mainly due to an ¥89 million decrease in the valuation difference on other securities, among other factors.」
Investment securities decreased by ¥131 million from the end of the previous consolidated fiscal year, while the valuation difference on other securities also decreased by ¥89 million. The impact of market price fluctuations is reflected in the company’s financial position. - FY2021-Q2MaterialisedAnnual report
「This was mainly due to a ¥145 million decrease in investment securities, among other factors.」
Investment securities decreased by ¥145 million from the end of the previous consolidated fiscal year, while the valuation difference on other securities also decreased by ¥100 million. The impact of market price fluctuations continues to be reflected in the company’s financial position. - FY2020-Q3MaterialisedAnnual report
「Loss on valuation of investment securities: ¥25.975 million」
A ¥25.975 million loss on valuation of investment securities was recorded as an extraordinary loss, confirming the occurrence of a valuation loss related to market price fluctuation risk in investment securities during the current cumulative quarterly period as well. - FY2020-Q2MaterialisedAnnual report
「Loss on valuation of investment securities: ¥28.296 million」
A ¥28.296 million loss on valuation of investment securities was recorded as an extraordinary loss, confirming the occurrence of a valuation loss related to market price fluctuation risk in investment securities. - FY2019RestatedAnnual report
「Trade receivables, comprising notes and accounts receivable and electronically recorded monetary claims, are exposed to customers’ credit risk and foreign exchange risk. Investment securities mainly comprise shares related to business dealings with business partners and are exposed to market price fluctuation risk.」
The company continues to disclose credit and foreign exchange risks related to trade receivables and market price fluctuation risk related to investment securities. - FY2018RestatedAnnual report
「Trade receivables, comprising notes and accounts receivable and electronically recorded monetary claims, are exposed to customers’ credit risk and foreign exchange risk. Investment securities mainly comprise shares related to business dealings with business partners and are exposed to market price fluctuation risk.」
The company continues to disclose credit and foreign exchange risks related to trade receivables and market price fluctuation risk related to investment securities. - FY2017First statedAnnual report
「Trade receivables, comprising notes and accounts receivable and electronically recorded monetary claims, are exposed to customers’ credit risk and foreign exchange risk. Investment securities mainly comprise shares related to business dealings with business partners and are exposed to market price fluctuation risk.」
For the first time, the company has collectively disclosed customer credit and foreign exchange risks related to trade receivables and market price fluctuation risk related to investment securities as financial instrument risks.