Market-price fluctuations in investment securities
First written in FY2016. 28 of 38 entries say "Materialised", first in FY2017-Q1. Latest entry: 2026-09-10.
Aval Data moved to the "Worse" side of this theme in 2016, 3 years before the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
53 other companies' latest entry also says "Mitigated".
- FY2026MaterialisedAnnual report
「Among the factors contributing to the increase in non-current assets, land increased by ¥31 million and investment securities increased by ¥1,738 million, mainly due to changes in market value.」
Fair value movements in investment securities were reflected in the financial figures as a ¥1,738 million increase in the balance. In addition, the company recorded an impairment loss on investment securities of ¥44 million, with market price fluctuations and valuation risk also reflected in profit or loss. - 2026-05-14MaterialisedEarnings
「Among the factors contributing to the increase in non-current assets, land increased by ¥31 million and investment securities increased by ¥1,738 million, mainly due to changes in market value.」
The increase in the balance of investment securities due to changes in market value and other factors was reflected in the financial position. Valuation difference on other securities also increased by ¥1,153 million. - FY2026-H1MaterialisedAnnual report
「As factors contributing to the increase, cash and deposits rose by ¥1,286 million due to the maturity of securities and refunds of corporate income taxes receivable included in other items, merchandise and finished goods increased by ¥63 million, and investment securities increased by ¥720 million due to fair value movements and other factors.」
The balance of investment securities increased by ¥720 million due to fair value movements and other factors, while other securities valuation difference increased by ¥493 million. The impact of market price fluctuations is reflected in the figures for both assets and net assets. - FY2025-H1MaterialisedAnnual report
「In addition, investment securities decreased by ¥1,991 million due to fair value movements in the shares held and the transfer to securities of bonds maturing within 1 year.」
Fair value movements in the shares held were reflected in the financial figures as a factor reducing investment securities. In addition, other securities valuation difference declined by ¥1,312 million, showing the impact of market price fluctuations in net assets as well. - FY2024MitigatedAnnual report
「During the fiscal year, there were no unlisted shares among the holdings whose number of shares declined. The number of shares declined for 1 listed holding, and the total sale price relating to the reduction was ¥5,451 million.」
The company sold 1 policy-held shareholding and recorded sale proceeds of ¥4,551 million. The reduction in the balance of investment securities and exposure to market price fluctuations is continuing. - FY2024-Q3MitigatedAnnual report
「The decrease was attributable to a reduction of ¥3,488 million due to the decrease in shareholdings following the sale of investment securities and the impact of changes in the fair value of investment securities.」
The number of shares held declined due to the sale of investment securities, reducing the balance of investment securities by ¥3,488 million, including the impact of fair value movements. The results show that exposure to market price fluctuations is being reduced. - FY2024-Q2MitigatedAnnual report
「As a result of selling some investment securities held by the company, a gain on sales of investment securities will be recognized as extraordinary income in the third-quarter accounting period of the fiscal year ending March 2024. 1. Reason for sale of investment securities: To improve asset efficiency through a review of policy-held shares. 2. Details of sale of investment securities: (1) Shares sold: 1 issue of listed securities held by the company; (2) Date of sale of investment securities: 12 October 2023; (3) Gain on sale of investment securities: ¥5,155 million」
The disclosure stated that 1 issue of policy-held shares would be sold and a gain on sale of ¥5,155 million recognized. This represents an effort to reduce holdings and exposure to market price fluctuations. - FY2024-Q1MaterialisedAnnual report
「Retained earnings decreased by ¥687 million, while the valuation difference on other securities decreased by ¥119 million.」
The valuation difference on other securities decreased by ¥119 million, reflecting the impact of market price fluctuations in investment securities as a decline in net assets. - FY2023MitigatedAnnual report
「During the fiscal year, there were no unlisted shares among the issues whose number of shares declined. The number of issues other than unlisted shares was 1, and the total sale proceeds related to the reduction in the number of shares were ¥3,696.000 million.」
Some policy-held shares were sold, while investments and other assets declined by ¥1,811 million due to changes in the fair value of investment securities and other factors. The effort to reduce the balance of holdings and exposure to market price fluctuations is continuing. - FY2023-Q3MitigatedAnnual report
「As a result of recognizing a gain on sales of investment securities from the sale of some policy-held shares to improve asset efficiency through a review of such holdings, quarterly net income was ¥3,728 million, up 217.4% year on year.」
The sale of some policy-held shares reduced the shareholdings, and a gain on sales of investment securities of ¥3,494 million was recognized. Including the decrease due to changes in the fair value of investment securities, the disclosures indicate an effort to reduce both the balance of holdings and exposure to market price fluctuations. - FY2023-Q2MaterialisedAnnual report
「The decrease was attributable to a ¥2,503 million decline in investment securities due to changes in fair value.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥2,503 million decrease in investment securities and a ¥1,737 million decrease in the valuation difference on other securities. - FY2023-Q1MaterialisedAnnual report
「Investments and other assets mainly decreased by ¥1,900 million, due in part to changes in the fair value of investment securities.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥1,900 million decrease in investments and other assets. - FY2022MaterialisedAnnual report
「Fixed assets mainly increased by ¥1,957 million in investments and other assets, due in part to changes in the fair value of investment securities, and by ¥21 million in guarantee deposits.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥1,957 million increase in investments and other assets. - FY2022-Q3MaterialisedAnnual report
「Driven mainly by stronger semiconductor demand, inventories of raw materials and supplies increased by ¥1,361 million. In addition, investments and other assets increased by ¥7,966 million due to changes in the fair value of investment securities.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥7,966 million increase in investments and other assets. The valuation difference on other securities also increased by ¥5,532 million, and the impact of market price fluctuation risk continues to materialize. - FY2022-Q2MaterialisedAnnual report
「Driven mainly by stronger semiconductor demand, inventories of raw materials and supplies increased by ¥531 million, while investments and other assets increased by ¥4,274 million due to changes in the fair value of investment securities.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥4,274 million increase in investments and other assets. - FY2022-Q1MaterialisedAnnual report
「Driven mainly by stronger semiconductor demand, inventories of raw materials and supplies increased by ¥168 million, while investments and other assets increased by ¥2,716 million, due in part to changes in the fair value of investment securities.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥2,716 million increase in investments and other assets. The valuation difference on other securities also increased by ¥1,885 million. - FY2021-Q3MaterialisedAnnual report
「Fixed assets mainly increased by ¥2,964 million in investments and other assets, due in part to changes in the fair value of investment securities, to ¥8,521 million.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥2,964 million increase in investments and other assets. The impact of market price fluctuation risk continues to materialize. - FY2021-Q2MaterialisedAnnual report
「Fixed assets mainly increased by ¥1,664 million in investments and other assets, due in part to changes in the fair value of investment securities. As a result, fixed assets increased by ¥1,646 million to ¥7,203 million.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥1,664 million increase in investments and other assets. - FY2021-Q1MaterialisedAnnual report
「Investments and other assets increased by ¥2,295 million, due in part to changes in the fair value of investment securities, while property, plant and equipment decreased by ¥7 million. As a result, fixed assets increased by ¥2,288 million to ¥7,845 million.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥2,295 million increase in investments and other assets, while the valuation difference on other securities also increased by ¥1,600 million. - FY2020MaterialisedAnnual report
「Investments and other assets increased by ¥651 million, due in part to changes in the fair value of investment securities, while the valuation difference on other securities increased by ¥451 million.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥651 million increase in investments and other assets and a ¥451 million increase in the valuation difference on other securities. - FY2020-Q3MaterialisedAnnual report
「Fixed assets increased by ¥99 million in property, plant and equipment, mainly due to investment to strengthen production lines in May 2019, and by ¥2,080 million in investments and other assets, due in part to changes in the fair value of investment securities. As a result, fixed assets increased by ¥2,179 million to ¥7,025 million.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥2,080 million increase in investments and other assets. - FY2020-Q2MaterialisedAnnual report
「Fixed assets increased by ¥123 million in property, plant and equipment and by ¥474 million in investments and other assets, due in part to changes in the fair value of investment securities. As a result, fixed assets increased by ¥599 million to ¥5,445 million.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥474 million increase in investments and other assets, while the valuation difference on other securities also increased by ¥330 million. - FY2020-Q1MaterialisedAnnual report
「Fixed assets mainly increased by ¥126 million in property, plant and equipment and by ¥273 million in investments and other assets, due in part to changes in the fair value of investment securities.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥273 million increase in investments and other assets. - FY2019MaterialisedAnnual report
「Fixed assets mainly increased by ¥7 million in intangible assets and by ¥592 million in investments and other assets, due in part to changes in the fair value of investment securities, while property, plant and equipment decreased by ¥26 million.」
Changes in the fair value of investment securities were reflected in the financial figures as a ¥592 million increase in investments and other assets. An impairment loss of ¥43 million was also recognized on unlisted shares. - FY2019-Q3MaterialisedAnnual report
「Although intangible assets increased by ¥8 million, property, plant and equipment decreased by ¥5 million and investments and other assets decreased by ¥4 million, due in part to changes in the fair value of investment securities.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥4 million decrease in investments and other assets. - FY2019-Q2MaterialisedAnnual report
「Fixed assets mainly decreased by ¥29 million in property, plant and equipment and by ¥170 million in investments and other assets, due in part to changes in the fair value of investment securities.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥170 million decrease in investments and other assets. - FY2019-Q1MaterialisedAnnual report
「Fixed assets mainly decreased by ¥16 million in property, plant and equipment and by ¥376 million in investments and other assets, due in part to changes in the fair value of investment securities.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥376 million decrease in investments and other assets. - FY2018MaterialisedAnnual report
「Fixed assets mainly increased by ¥1,069 million in investments and other assets, due in part to changes in the fair value of investment securities, while property, plant and equipment decreased by ¥278 million and intangible assets by ¥28 million.」
Changes in the fair value of investment securities increased investments and other assets by ¥1,069 million, while the valuation difference on other securities also increased by ¥697 million. The impact of market price fluctuations was reflected in the financial figures. - FY2018-Q3MaterialisedAnnual report
「Fixed assets mainly increased by ¥965 million in investments and other assets, due in part to changes in the fair value of investment securities, while property, plant and equipment decreased by ¥260 million and intangible assets by ¥27 million.」
The impact of changes in the fair value of investment securities was reflected in the financial figures as a ¥965 million increase in investments and other assets. - FY2018-Q2MaterialisedAnnual report
「Fixed assets mainly increased by ¥321 million in investments and other assets, due in part to changes in the fair value of investment securities, while property, plant and equipment decreased by ¥261 million and intangible assets by ¥25 million.」
The company disclosed that changes in the fair value of investment securities contributed to the ¥321 million increase in investments and other assets, with the impact of market price fluctuations reflected in the financial figures. - FY2018-Q1RestatedAnnual report
「Fixed assets mainly increased by ¥161 million in property, plant and equipment due to the acquisition of production equipment, and by ¥80 million in investments and other assets due in part to changes in the fair value of investment securities, while intangible assets decreased by ¥4 million.」
The company disclosed that changes in the fair value of investment securities contributed to the ¥80 million increase in investments and other assets. - FY2017-Q3RestatedAnnual report
「Fixed assets mainly increased by ¥43 million in property, plant and equipment and by ¥187 million in investments and other assets, due in part to changes in the fair value of investment securities, while intangible assets decreased by ¥8 million.」
The acquisition and fair value changes of investment securities continued to be disclosed as factors driving changes in investments and other assets. - FY2017-Q2MaterialisedAnnual report
「Fixed assets mainly comprised a ¥37 million increase in property, plant and equipment, while intangible assets declined by ¥8 million and investments and other assets declined by ¥14 million, reflecting an increase due to the acquisition of investment securities and a decrease due to changes in fair value, among other factors.」
For investment securities, the ¥14 million decrease in investments and other assets due to changes in fair value was reflected in the financial figures at the end of the second quarter. - FY2017-Q1MaterialisedAnnual report
「Fixed assets mainly comprised a ¥14 million increase in property, plant and equipment and a ¥185 million decrease in investments and other assets, due in part to changes in the fair value of investment securities.」
Investments and other assets declined by ¥185 million due to changes in the fair value of investment securities, reflecting the impact of market price fluctuation risk in the financial figures. - FY2016First statedAnnual report
「Investment securities mainly comprise shares of companies with which we have business relationships and are exposed to market price fluctuation risk.」
The valuation difference on investment securities declined from ¥509 million in the previous period to ¥374 million, and an impairment loss of ¥11.499 million was recognized on unlisted shares during the period.