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Japan Electronic Materials (6855) · RiskMitigatedLatest Revisions to earnings forecasts (2026-08-07): "Restated"

Foreign Exchange Risk Associated with Expanding Overseas Sales

First written in FY2016. 13 of 32 entries say "Mitigated", first in FY2018-Q2. Latest entry: 2026-08-07.

32entries
11years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2019 – FY2021MitigatedFY2022-Q1 – FY2023-Q32016: 320162017: 120172018: 420182019: 420192020: 320202021: 420212022: 420222023: 320232024: 220242025: 220252026: 22026
Same theme, other companies

Japan Electronic Materials moved to the "Worse" side of this theme in 2019, 1 year after the typical company in this theme (2018).

The whole theme swung hardest in 2024: 14 of 31 companies on the "Worse" side.

5 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 35 companies compared. The sentences above are computed from all 35.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-07RestatedRevisions to earnings forecasts

    「Taking into account demand trends and unstable foreign exchange rates」

    A shift in foreign exchange rates toward a weaker yen was cited as an upside factor for the first-half sales forecast, while unstable foreign exchange rates were taken into account in the full-year forecast. The risk of foreign exchange fluctuations continues to be disclosed.
  2. FY2026MitigatedAnnual report

    「Foreign exchange gains 20 32」

    FY2026 recorded a foreign exchange gain of ¥32 million, up from ¥20 million in the previous fiscal year. The foreign exchange risk itself and the policy of managing it through forward exchange contracts and other measures continue.
  3. FY2026-H1WorsenedAnnual report

    「Non-operating expenses Interest expense 14 25 Bond interest expense 3 3 Foreign exchange losses 63 196」

    The foreign exchange loss for the interim consolidated accounting period was ¥196 million, up from ¥63 million in the same interim consolidated accounting period of the previous year. The adverse impact of exchange rate movements was reflected in results.
  4. FY2025MitigatedAnnual report

    「Foreign exchange gains 64 20」

    FY2025 recorded a foreign exchange gain of ¥20 million, down from ¥64 million in the previous fiscal year, but did not turn to a foreign exchange loss. Meanwhile, the explanation of operating results states that results were affected by volatile exchange rates.
  5. FY2025-H1MaterialisedAnnual report

    「Foreign exchange gains 82 — Foreign exchange losses — 63」

    The interim consolidated accounting period recorded a foreign exchange loss of ¥63 million, turning to a loss from a foreign exchange gain of ¥82 million in the same interim consolidated accounting period of the previous year. The adverse impact of exchange rate movements was reflected in results.
  6. FY2024-Q3Decrease in Foreign Exchange GainAnnual report

    「Foreign exchange gains 125 15」

    The foreign exchange gain for the cumulative third quarter was ¥15 million, down from ¥125 million in the same period of the previous year. However, no foreign exchange loss was recorded during the period. quantified=true, materialized=false.
  7. FY2024-Q2Decrease in Foreign Exchange GainAnnual report

    「Non-operating income Interest income 4 12 Dividends received 21 22 Foreign exchange gains 269 82」

    The foreign exchange gain for the cumulative second quarter was ¥82 million, down from ¥269 million in the same period of the previous year. However, no foreign exchange loss was recorded during the period. quantified=true, materialized=false.
  8. FY2024-Q1Decrease in Foreign Exchange GainAnnual report

    「Foreign exchange gains 143 57」

    The foreign exchange gain for the cumulative first quarter was ¥57 million, down from ¥143 million in the same quarter of the previous year. However, no foreign exchange loss was recorded during the period.
  9. FY2023-Q3MitigatedAnnual report

    「Foreign exchange gains 59 125」

    The foreign exchange gain for the cumulative third quarter was ¥125 million, up from ¥59 million in the same period of the previous year. No loss due to exchange rate movements was recorded during the period.
  10. FY2023-Q2MitigatedAnnual report

    「Foreign exchange gains 22 269」

    The foreign exchange gain for the cumulative second quarter was ¥269 million, up from ¥22 million in the same quarter of the previous year. No loss due to exchange rate movements was recorded during the period.
  11. FY2023-Q1MitigatedAnnual report

    「Foreign exchange gains 11 143」

    The cumulative first quarter recorded a foreign exchange gain of ¥143 million, up from ¥11 million in the same quarter of the previous year. No loss due to exchange rate movements was recorded during the period.
  12. FY2022MitigatedAnnual report

    「Foreign exchange gains 131」

    FY2022 recorded a foreign exchange gain of ¥131 million, an improvement from a foreign exchange loss of ¥81 million in FY2021.
  13. FY2022-Q3MitigatedAnnual report

    「Foreign exchange gain ― 59」

    Regarding exchange rate movements associated with overseas sales, the cumulative third quarter recorded a foreign exchange gain of ¥59 million, an improvement from a foreign exchange loss of ¥157 million in the same period of the previous year.
  14. FY2022-Q2MitigatedAnnual report

    「Foreign exchange gains — 22」

    The cumulative second quarter recorded a foreign exchange gain of ¥22 million, an improvement from a foreign exchange loss of ¥81 million in the same period of the previous year. Losses due to exchange rate movements did not materialize during the period.
  15. FY2022-Q1MitigatedAnnual report

    「Foreign exchange gains — 11」

    The cumulative first quarter recorded a foreign exchange gain of ¥11 million, an improvement from a foreign exchange loss of ¥53 million in the same quarter of the previous year. The adverse impact of exchange rate movements did not materialize as a loss during the period.
  16. FY2021WorsenedAnnual report

    「Foreign exchange losses 81」

    The foreign exchange loss in FY2021 was ¥81 million, up from ¥52 million in FY2020. The adverse impact of exchange rate movements was reflected in full-year results.
  17. FY2021-Q3WorsenedAnnual report

    「Non-operating expenses Interest expense 15 21 Foreign exchange losses 44 157」

    The foreign exchange loss for the cumulative third quarter was ¥157 million, up from ¥44 million in the same period of the previous year. Losses due to exchange rate movements continue to be reflected in performance.
  18. FY2021-Q2WorsenedAnnual report

    「Foreign exchange losses 54 81」

    The foreign exchange loss for the cumulative second quarter was ¥81 million, up from ¥54 million in the same period of the previous year. Losses due to exchange rate movements continue to be reflected in performance.
  19. FY2021-Q1WorsenedAnnual report

    「Foreign exchange losses 33 53」

    The foreign exchange loss for the cumulative first quarter was ¥53 million, up from ¥33 million in the same quarter of the previous year. Losses due to exchange rate movements continue to be reflected in performance.
  20. FY2020-Q3MaterialisedAnnual report

    「Foreign exchange losses — 44」

    The Company recorded a foreign exchange loss of ¥44 million in the cumulative third quarter, turning to a loss from a foreign exchange gain of ¥11 million in the same quarter of the previous year. Foreign exchange risk continues to be reflected in results.
  21. FY2020-Q2WorsenedAnnual report

    「Foreign exchange losses — 54」

    The foreign exchange loss for the cumulative second quarter was ¥54 million, an increase in the cumulative amount from ¥33 million in FY2020-Q1. Losses due to exchange rate movements continue to be reflected in performance.
  22. FY2020-Q1MaterialisedAnnual report

    「Foreign exchange losses 33」

    The cumulative first quarter recorded a foreign exchange loss of ¥33 million, turning to a loss from a foreign exchange gain of ¥25 million in the same quarter of the previous year.
  23. FY2019MaterialisedAnnual report

    「Non-operating expenses Interest expense 23 11 Foreign exchange losses 37 10」

    The Company recorded a foreign exchange loss of ¥10 million during the period, turning to a full-year loss from a cumulative foreign exchange gain of ¥11 million in the same period of the previous year.
  24. FY2019-Q3Decrease in Foreign Exchange GainAnnual report

    「Foreign exchange gains 29 11」

    The cumulative third quarter recorded a foreign exchange gain of ¥11 million, down from ¥29 million in the same period of the previous year. However, no foreign exchange loss occurred during the period.
  25. FY2019-Q2MitigatedAnnual report

    「Foreign exchange gains 48」

    The cumulative second quarter recorded a foreign exchange gain of ¥48 million, up from ¥10 million in the same period of the previous year. Losses due to exchange rate movements had not materialized during the period.
  26. FY2019-Q1MitigatedAnnual report

    「Foreign exchange gain 25」

    The cumulative first quarter recorded a foreign exchange gain of ¥25 million, up from ¥1 million in the same quarter of the previous year. Losses due to the sharp appreciation of the yen had not materialized during the quarter.
  27. FY2018MaterialisedAnnual report

    「Non-operating expenses Interest expense 23 Foreign exchange losses 37」

    The Company recorded a foreign exchange loss of ¥37 million for the fiscal year, and the adverse impact of exchange rate movements materialized for the full year, compared with a foreign exchange loss of ¥4 million in the previous fiscal year and a foreign exchange gain of ¥29 million in the cumulative third quarter.
  28. FY2018-Q3MitigatedAnnual report

    「Non-operating income Interest income 9 9 Foreign exchange gains 9 29」

    The cumulative third quarter recorded a foreign exchange gain of ¥29 million, up from ¥9 million in the same period of the previous year. The adverse impact of exchange rate movements on earnings has not materialized at this time.
  29. FY2018-Q2MitigatedAnnual report

    「Non-operating income Interest income 7 6 Foreign exchange gains — 10」

    Against a foreign exchange loss of ¥107 million in the same period of the previous year, the cumulative second quarter recorded a foreign exchange gain of ¥10 million, numerically reducing the adverse impact of exchange rate movements on earnings.
  30. FY2017-Q2MaterialisedAnnual report

    「Although the Company worked to strengthen its products and advance product development while also reducing expenses, earnings were adversely affected by the decline in net sales, compounded by the yen's appreciation trend.」

    The yen's appreciation trend affected performance for the cumulative second quarter, and the Company recorded a foreign exchange loss of ¥107 million.
  31. FY2017-Q1MaterialisedAnnual report

    「In addition, due to a foreign exchange loss resulting from the sharp appreciation of the yen, ordinary loss was ¥213 million, compared with ordinary profit of ¥373 million in the same quarter of the previous year.」

    The sharp appreciation of the yen resulted in a foreign exchange loss of ¥95 million, and ordinary loss was ¥213 million.
  32. FY2016First statedAnnual report

    「The Group intends to further strengthen its overseas sales. Although it manages the risks associated with foreign-currency transactions through forward exchange contracts and other measures, fluctuations in exchange rates may affect the Group's operating results.」

    It is stated that the Company recorded a foreign exchange loss of ¥121 million during the period, due to the sharp appreciation of the yen, and that ordinary profit decreased 30.2% year on year.
Moved together

"Achievement of a consolidated ordinary profit margin of at least 10% and ROE of at least 10%" moved the same way as this thread, in the same document, in 13 of its 32 moves.

13107655★123456
  1. ★This thread
  2. 1Achievement of a consolidated ordinary profit margin of at least 10% and ROE of at least 10%13×
  3. 2Strengthening products and expanding sales for DRAM and NAND flash memory10×
  4. 3Uncertainty in the Global Economy Caused by China's Economic Slowdown and the UK's Withdrawal from the EU7×
  5. 4Risk of business performance fluctuations due to weak semiconductor demand6×
  6. 5Continued Investment in Manufacturing Capacity Expansion and Research and Development into Cutting-Edge Technologies5×
  7. 6Revenue and profit growth in the electronic tube components business5×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Japan Electronic Materials yet. It last moved in the Revisions to earnings forecasts of 2026-08-07: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Foreign Exchange Risk Associated with Expanding Overseas Sales | JAPAN ELECTRONIC MATERIALS CORPORATION (6855) | Komori