Market Price Volatility and Impairment Risk for Investment Securities
First written in FY2019. 11 of 21 entries say "Materialised", first in FY2020-Q1. Latest entry: 2026-08-06.
Namura Shipbuilding moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 70 of 144 companies on the "Worse" side.
40 other companies' latest entry also says "Materialised".
- 2026-08-06MaterialisedEarnings
「The market value of some of the investment securities held declined.」
The market value of investment securities declined, reducing valuation differences on other securities. However, this disclosure did not indicate the recognition of an impairment loss. - FY2026MitigatedAnnual report
「No securities were subject to impairment during the current consolidated fiscal year.」
No impairment losses were recognized on investment securities, while the valuation difference on other securities increased as a result of higher market values. - FY2026-H1MitigatedAnnual report
「Total assets at the end of the current interim consolidated accounting period increased by ¥24,192 million from the end of the previous consolidated fiscal year to ¥233,229 million, owing to factors including the recording of operating income, higher market values of investment securities held, and an increase in cash and deposits resulting from an increase in new ship orders.」
Investment securities increased as a result of higher market values, and no valuation loss was recorded during the interim period. The adverse effects of market price fluctuations and impairment risks did not materialize during the period. - FY2025-H1MitigatedAnnual report
「Total assets at the end of the current interim consolidated accounting period increased by ¥13,854 million from the end of the previous consolidated fiscal year to ¥188,645 million, owing to a substantial increase in cash and deposits resulting from improved earnings, an increase in new ship orders, and the collection of notes receivable, accounts receivable and contract assets, as well as the impact of higher market values of investment securities held.」
The valuation difference increased as a result of higher market values of investment securities, and no valuation loss on investment securities was recorded during the interim period. The adverse effects of market price fluctuations did not materialize during the period. - FY2024MitigatedAnnual report
「There are no applicable matters.」
No valuation loss on investment securities was recorded during the current consolidated fiscal year, and the impact on profit or loss of the market price fluctuation and impairment risks that arose in the previous fiscal year did not materialize in the current fiscal year. - FY2024-Q3MitigatedAnnual report
「In addition, as the valuation difference on other securities increased by ¥6,768 million, it increased by ¥17,702 million from the end of the previous consolidated fiscal year to ¥67,666 million,」
No valuation loss on investment securities was recorded during the nine-month period, while the valuation difference on other securities increased by ¥6,768 million. As a result, the adverse effects of market price fluctuations and impairment risks have not materialized. - FY2024-Q2MitigatedAnnual report
「In addition, as the valuation difference on other securities increased by ¥5,350 million, it increased by ¥12,832 million from the end of the previous consolidated fiscal year to ¥62,796 million,」
No valuation loss on investment securities was recorded during the quarter, while the valuation difference on other securities increased by ¥5,350 million. As a result, the adverse effects of market price fluctuations and impairment risks did not materialize. - FY2024-Q1MitigatedAnnual report
「As the valuation difference on other securities increased by ¥1,980 million,」
No valuation loss on investment securities was recorded during the quarter, while the valuation difference on other securities increased by ¥1,980 million. As a result, the adverse effects of market price fluctuations and impairment risks did not materialize. - FY2023MaterialisedAnnual report
「During the current consolidated fiscal year, impairment losses were recognized, and a ¥60 million valuation loss on investment securities was recorded, comprising ¥60 million in shares classified as other securities.」
The risks of market price fluctuations and impairment relating to investment securities were reflected in results again in the current period as a ¥60 million valuation loss. - FY2023-Q3MaterialisedAnnual report
「Valuation loss on investment securities ¥68 million」
The risks of market price fluctuations and impairment relating to investment securities continued to be reflected in results in the nine-month period as a ¥68 million valuation loss. - FY2023-Q2MaterialisedAnnual report
「Valuation loss on investment securities ¥71 million」
The risks of market price fluctuations and impairment relating to investment securities were reflected in results again in the six-month period as a ¥71 million valuation loss. [quantified=true, materialized=true] - FY2023-Q1MaterialisedAnnual report
「Valuation loss on investment securities ¥50 million」
The risks of market price fluctuations and impairment relating to investment securities materialized again in the first quarter as a ¥50 million valuation loss. - FY2022-Q3MitigatedAnnual report
「Investment securities increased by ¥4,697 million, partly due to higher share prices, among other factors,」
Investment securities increased by ¥4,697 million due to higher share prices and other factors. No valuation loss on investment securities was recorded during the cumulative period of the current quarter. - FY2021MitigatedAnnual report
「During the current consolidated fiscal year, an ¥8 million valuation loss on investment securities was recorded as an extraordinary loss.」
The valuation loss on investment securities declined from ¥1,913 million in the previous fiscal year to ¥8 million, but the company continued to record valuation losses. - FY2021-Q3MaterialisedAnnual report
「Valuation loss on investment securities: ¥57 million」
The risks of market price fluctuations and impairment relating to investment securities continued to be reflected in results as a ¥57 million valuation loss in the nine-month period of the current consolidated fiscal year. - FY2021-Q2MaterialisedAnnual report
「Quarterly net loss before income taxes and other adjustments after recording a ¥788 million valuation loss on investment securities: ¥10,791 million」
A ¥225 million valuation loss on investment securities was recorded in the six-month period of the current consolidated fiscal year, and the impact of the risks of market price fluctuations and impairment continues to be reflected in results. - FY2021-Q1MaterialisedAnnual report
「Valuation loss on investment securities ¥264 million」
A ¥264 million valuation loss on investment securities was recorded in the first quarter, and the risks of market price fluctuations and impairment continue to materialize as actual losses. - FY2020-Q3MaterialisedAnnual report
「Valuation loss on investment securities: ¥616 million」
A ¥616 million valuation loss on investment securities was recorded, and the risks of market price fluctuations and impairment materialized as actual losses again in the quarter. - FY2020-Q2MaterialisedAnnual report
「Quarterly net loss before income taxes and other adjustments after recording a ¥788 million valuation loss on investment securities: ¥10,791 million」
A ¥788 million valuation loss on investment securities was recorded, and the risks of market price fluctuations and impairment materialized as actual losses again in the quarter. - FY2020-Q1MaterialisedAnnual report
「Quarterly net loss before income taxes and other adjustments after recording a ¥666 million valuation loss on investment securities: ¥6,341 million」
A ¥666 million valuation loss on investment securities was recorded in the first quarter, and the risks of market price fluctuations and impairment continued to materialize as actual losses. - FY2019First statedAnnual report
「Marketable securities and investment securities consist mainly of bonds held to maturity and shares related to business or capital alliances with business partners, and are exposed to the risk of fluctuations in market prices. During the current consolidated fiscal year, impairment losses were recognized, and a valuation loss on investment securities of ¥627 million was recorded, comprising ¥627 million in shares classified as other securities.」
The risk of fluctuations in the market prices of investment securities was explicitly identified, and a valuation loss of ¥627 million was actually incurred during the current period.