Impairment losses on securities due to stock market fluctuations
First written in FY2022. 3 of 8 entries say "Materialised", first in FY2023-Q3. Latest entry: 2026-11-13.
New Constructor's Network moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 66 of 142 companies on the "Worse" side.
56 other companies' latest entry also says "Mitigated".
- FY2026MaterialisedAnnual report
「During the current consolidated fiscal year, we recorded impairment losses of ¥5.088 million on investment securities.」
The possibility of impairment losses on securities due to stock market conditions and other factors materialized during the current period as impairment accounting for investment securities of ¥5.088 million. - 2026-05-14MaterialisedResults
「投資有価証券評価損 － 5,088」
投資有価証券評価損5,088千円が当期に計上された。 - FY2026-H1MitigatedAnnual report
「Valuation difference on available-for-sale securities △ 543」
The negative valuation difference on available-for-sale securities narrowed from △¥4.900 million at the end of the previous consolidated fiscal year to △¥543 thousand. - FY2025WorsenedAnnual report
「Valuation difference on available-for-sale securities: △4,900」
The valuation difference on available-for-sale securities changed from a positive ¥2.830 million in the previous period to a negative ¥4.900 million. However, no impairment losses on investment securities were recognized during the current period. - FY2023-Q3MaterialisedAnnual report
「Impairment losses on investment securities 34,185 Impairment losses on investment securities are recognized when securities classified as investment securities held by the company have experienced a significant decline in fair value and are subject to impairment accounting.」
The possibility of impairment losses on securities due to stock market conditions and other factors materialized as impairment accounting for securities whose fair value had declined significantly, resulting in the recognition of ¥34.185 million. - FY2022First statedAnnual report
「Depending on conditions in the stock market and other markets, we may record impairment losses on securities in the future.」
For the first time, we included in a thread the possibility of recording impairment losses due to declines in the fair value of securities as a critical accounting estimate.