Price Fluctuations and Impairment of Securities Held
First written in FY2017. 2 of 6 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2019: 43 of 84 companies on the "Worse" side.
28 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「Property, plant and equipment increased by ¥656 million to ¥4,913 million, mainly because machinery and equipment increased by ¥29 million, tools, furniture and fixtures by ¥278 million, and lease assets by ¥516 million, while buildings decreased by ¥32 million and construction in progress by ¥132 million. Investments and other assets increased by ¥140 million to ¥1,194 million, mainly because investment securities increased by ¥142 million.」
Investment securities increased by ¥142 million, while the valuation difference on other securities also increased by ¥95 million from the end of the same period of the previous year. The valuation difference on securities held has reversed from a decrease at the end of the previous fiscal year. - FY2025Decrease in valuation difference and investment securities balancesAnnual report
「Investment securities decreased by ¥180 million, among other factors, resulting in a ¥148 million decrease in investments and other assets to ¥1,053 million. Net assets were affected by a ¥25 million dividend payment and a net loss of ¥104 million for the current fiscal year, which reduced retained earnings by ¥130 million, as well as decreases of ¥135 million in valuation difference on available-for-sale securities and ¥12 million in land revaluation difference.」
Investment securities decreased by ¥180 million, while the valuation difference on available-for-sale securities also decreased by ¥135 million. Valuation changes in securities held and other factors reduced net assets. - FY2025-H1Decline in valuation differencesAnnual report
「Net assets decreased by ¥269 million, due in part to a ¥170 million decrease in valuation difference on available-for-sale securities, resulting in net assets of ¥2,612 million.」
The valuation difference on available-for-sale securities decreased by ¥170 million, with valuation changes in securities held reflected as a factor reducing net assets. - FY2019RestatedAnnual report
「If deterioration in the stock market or poor performance by an investee is expected to make recovery of the carrying value impossible, an impairment loss may be recognized.」
The disclosure continues to identify the possibility of recognizing impairment losses on cross-shareholdings and other shares due to deterioration in market conditions or poor performance by investees. - FY2018RestatedAnnual report
「If deterioration in the stock market or poor performance by an investee is expected to make recovery of the carrying value impossible, an impairment loss may be recognized.」
The possibility of recognizing impairment losses on shares held to maintain business relationships and for other purposes due to deterioration in market conditions or poor performance by investees continues to be disclosed. - FY2017First statedAnnual report
「These shares are subject to market price fluctuation risk. If deterioration in the stock market or poor performance by an investee is expected to make recovery of their carrying value impossible, an impairment loss may be recognized.」
For shares held to maintain business relationships and for other purposes, the possibility of recognizing impairment losses due to deterioration in market conditions or poor performance by investees is disclosed.