Market Price Fluctuations in Securities and Investment Securities
First written in FY2016. 9 of 20 entries say "Restated". Latest entry: 2026-09-10.
Artiza Networks moved to the "Worse" side of this theme in 2016, 4 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 54 of 136 companies on the "Worse" side.
31 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「The main factor was a ¥109.467 million increase in valuation differences on other securities.」
Valuation differences on other securities increased by ¥109.467 million in the current interim consolidated accounting period, reversing the decrease in the same period of the previous year, and the impact of market price fluctuations on net assets has eased from the previous period. - FY2025MaterialisedAnnual report
「The main factor was a ¥183.285 million decrease in valuation differences on other securities.」
Although a significant amount of government and corporate bonds and other investment securities was acquired, valuation differences on other securities decreased by ¥183.285 million, and the impact of market price fluctuations was reflected in net assets. - FY2025-H1Increase in Investment SecuritiesAnnual report
「The main factor was a ¥3,403.925 million increase in investment securities.」
Investment securities increased from ¥190.431 million at the end of the previous consolidated fiscal year to ¥3,594.357 million. No realized loss from market price fluctuations was disclosed. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2022ReframedAnnual report
「Our group is affected by foreign exchange fluctuations arising from transactions denominated in foreign currencies. Foreign currency deposits, accounts receivable and accounts payable are translated into yen in preparing the consolidated financial statements, but recent rapid movements in exchange rates may affect operating performance in the future. In addition, our group holds securities and investment securities, whose fair values may decline and result in losses depending on trends in interest rates, foreign exchange markets and equity markets. This could adversely affect our group's operating results and financial position.」
The previously identified market price fluctuation risk of securities and investment securities has been recast to include fluctuations in foreign exchange rates, interest rates and equity markets. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2020MitigatedAnnual report
「The main factor was a ¥38.855 million increase resulting from the recovery in the market value of investment securities from the end of the previous consolidated fiscal year.」
As the market value of investment securities recovered, the negative balance of valuation differences on other securities narrowed from ¥126.492 million to ¥51.142 million. - FY2020-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2020-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2018-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2018-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
No material changes are reported in the market price fluctuation risk of securities and investment securities. - FY2017MaterialisedAnnual report
「Market price fluctuation risk affects securities and investment securities. An impairment loss on investment securities of ¥72.271 million was recognized.」
The disclosure describes market price fluctuation risk, and an impairment loss on investment securities of ¥72.271 million was recognized during the current consolidated fiscal year as well. - FY2017-Q3MaterialisedAnnual report
「Impairment loss on investment securities ¥74.219 million」
An impairment loss on investment securities of ¥74.219 million was recognized during the cumulative third quarter of the current consolidated fiscal year, and losses from market price fluctuation risk continue to materialize. - FY2017-Q2MaterialisedAnnual report
「Impairment loss on investment securities: ¥79.286 million」
An impairment loss on investment securities of ¥79.286 million was recognized during the cumulative second quarter of the current consolidated fiscal year, and losses from market price fluctuation risk have materialized again. - FY2016MaterialisedAnnual report
「Securities and investment securities are exposed to the risk of fluctuations in market prices.」
The disclosure describes market price fluctuation risk, and the risk has materialized as a loss because an impairment loss on investment securities of ¥126.764 million was recognized during the year.