Valuation Loss on Investment in Wintest Wuhan
First written in FY2024. 1 of 2 entries say "Worsened", first in FY2025. Latest entry: FY2025.
Wintest Corp. moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2017: 8 of 23 companies on the "Worse" side.
12 other companies' latest entry also says "Worsened".
- FY2025WorsenedAnnual report
「当事業年度において、完全子会社の純資産相当額は当社が所有する完全子会社の出資金の帳簿金額の50%以下となったことが判明したため、実質価額が著しく低下したものと判断し、関係会社出資金評価損262,796千円を特別損失に計上しております。」
偉恩測試技術（武漢）の債務超過に伴い、関係会社出資金評価損262,796千円を追加計上し、親会社が保有する子会社出資金の帳簿価額を全額減額した。 - FY2024First statedAnnual report
「Because it was determined that the net assets attributable to the wholly owned subsidiary had fallen to 50% or less of the carrying amount of our investment in that subsidiary, we judged that its effective value had declined materially and recognized a valuation loss on investments in affiliates of ¥539.703 million as an extraordinary loss.」
Deterioration in Wintest Wuhan's financial condition led the parent company to determine that the effective value of its investment had declined materially and disclose a ¥539.703 million valuation loss for the first time as a separate accounting topic.