Market Value Fluctuations and Impairment of Held Shares
First written in FY2016. 6 of 19 entries say "Mitigated", first in FY2021-Q1. Latest entry: FY2026-H1.
Hi-Lex moved to the "Worse" side of this theme in 2020, 1 year after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
20 other companies' latest entry also says "Worsened".
- FY2026-H1WorsenedAnnual report
「Valuation difference on other securities 22,302 16,654」
The valuation difference on other securities decreased by ¥5,648 million, from ¥22,302 million at the end of the previous consolidated fiscal year to ¥16,654 million, and changes in the fair value of held shares and other securities weighed on net assets. - FY2025-H1MitigatedAnnual report
「Net assets increased by ¥3,262 million from the end of the previous consolidated fiscal year to ¥187,849 million. This was mainly due to increases of ¥529 million in the valuation difference on other securities and ¥1,402 million in the foreign currency translation adjustment.」
The valuation difference on other securities increased by ¥529 million, improving the impact of changes in the fair value of held shares and other securities on net assets from the decline in the previous fiscal year. - FY2024Sale of cross-shareholdings alongside a decline in valuation differencesAnnual report
「Total net assets were ¥184,587 million, a decrease of ¥6,592 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥2,907 million in the valuation difference on other securities and ¥2,113 million in the foreign currency translation adjustment.」
The valuation difference on other securities decreased by ¥2,907 million, and changes in the fair value of held shares and other securities weighed on net assets. At the same time, some cross-shareholdings were sold, so a review of holdings coexisted with the impact of changes in fair value. - FY2024-Q2MitigatedAnnual report
「Net assets increased by ¥3,535 million from the end of the previous consolidated fiscal year to ¥194,715 million. This was mainly due to increases of ¥2,845 million in the valuation difference on other securities and ¥1,070 million in the foreign currency translation adjustment.」
The valuation difference on other securities increased by ¥2,845 million, improving the negative impact of changes in the fair value of held shares and other securities on net assets from the end of the previous fiscal year. - FY2024-Q1MitigatedAnnual report
「Net assets decreased by ¥46 million from the end of the previous consolidated fiscal year to ¥191,133 million. This was mainly due to a ¥4,006 million decrease in the foreign currency translation adjustment, despite a ¥4,182 million increase in the valuation difference on other securities.」
The valuation difference on other securities increased by ¥4,182 million, improving the negative impact of changes in the fair value of held shares and other securities on net assets from the end of the previous fiscal year. - FY2023-Q3MitigatedAnnual report
「Net assets increased by ¥6,457 million from the end of the previous consolidated fiscal year to ¥195,235 million. This was mainly due to increases of ¥5,888 million in the valuation difference on other securities, ¥1,835 million in the foreign currency translation adjustment, and ¥81 million in retained earnings.」
The valuation difference on other securities increased by ¥5,888 million, improving the negative impact of changes in the fair value of held shares and other securities on net assets from the declines recorded in the previous fiscal year and the same period of the previous year. - FY2023-Q2MitigatedAnnual report
「Valuation difference on other securities 168」
The valuation difference on other securities increased by ¥168 million during the six months ended the second quarter, improving from a decrease of ¥3,284 million in the same period of the previous year. - FY2023-Q1RestatedAnnual report
「Net assets decreased by ¥8,963 million from the end of the previous consolidated fiscal year to ¥179,814 million. This was mainly due to decreases of ¥5,553 million in the foreign currency translation adjustment, ¥1,882 million in the valuation difference on other securities, and ¥1,100 million in retained earnings.」
The valuation difference on other securities decreased by ¥1,882 million, and changes in the fair value of held shares and other securities continued to be a factor behind the decline in net assets. - FY2022WorsenedAnnual report
「Total net assets were ¥188,778 million, an increase of ¥8,231 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥17,859 million increase in the foreign currency translation adjustment, despite decreases of ¥8,396 million in retained earnings and ¥3,899 million in the valuation difference on other securities.」
The valuation difference on other securities decreased by ¥3,899 million, and changes in the fair value of held shares and other securities continued to weigh on net assets. The increase in the foreign currency translation adjustment offset the overall increase in net assets. - FY2022-Q3WorsenedAnnual report
「Net assets increased by ¥10,139 million from the end of the previous consolidated fiscal year to ¥190,686 million. This was mainly due to a ¥16,451 million increase in the foreign currency translation adjustment, despite a ¥4,178 million decrease in the valuation difference on other securities.」
The valuation difference on other securities decreased by ¥4,178 million from the end of the previous consolidated fiscal year, and changes in the fair value of held shares and other securities continued to have a negative impact on net assets. - FY2022-Q2WorsenedAnnual report
「Net assets increased by ¥4,811 million from the end of the previous consolidated fiscal year to ¥185,358 million. This was mainly due to an ¥8,229 million increase in the foreign currency translation adjustment, despite a ¥3,287 million decrease in the valuation difference on other securities.」
The valuation difference on other securities decreased by ¥3,287 million, and changes in the fair value of held shares and other securities continued to have a negative impact on net assets. - FY2022-Q1WorsenedAnnual report
「Net assets decreased by ¥3,128 million from the end of the previous consolidated fiscal year to ¥177,418 million. This was mainly due to a ¥6,209 million decrease in the valuation difference on other securities, despite a ¥2,852 million increase in the foreign currency translation adjustment.」
The valuation difference on other securities decreased by ¥6,209 million from the end of the previous consolidated fiscal year, and changes in the fair value of held shares and other securities had a substantial negative impact on net assets. - FY2021-Q3MaterialisedAnnual report
「The valuation difference on other securities decreased by ¥1,482 million」
The valuation difference on other securities decreased by ¥1,482 million from the end of the previous consolidated fiscal year, and changes in the fair value of held shares and other securities continued to affect net assets. - FY2021-Q2MaterialisedAnnual report
「The valuation difference on other securities decreased by ¥2,528 million」
The valuation difference on other securities decreased by ¥2,528 million, and changes in the fair value of held shares and other securities continued to affect net assets. - FY2021-Q1MitigatedAnnual report
「Net assets increased by ¥4,217 million from the end of the previous consolidated fiscal year to ¥176,988 million. This was mainly due to increases of ¥2,592 million in the valuation difference on other securities, ¥957 million in retained earnings, and ¥589 million in non-controlling interests.」
The valuation difference on other securities increased by ¥2,592 million from the end of the previous consolidated fiscal year, reversing in the current quarter the negative impact of changes in the fair value of held shares and other securities on net assets. - FY2020-Q3MaterialisedAnnual report
「Net assets decreased by ¥6,943 million from the end of the previous consolidated fiscal year to ¥170,891 million. This was mainly due to decreases of ¥4,384 million in retained earnings and ¥2,719 million in the valuation difference on other securities.」
The valuation difference on other securities decreased by ¥2,719 million, and changes in the fair value of held shares and other securities continued to materialize as a decrease in net assets. - FY2020-Q2MaterialisedAnnual report
「Net assets decreased by ¥3,693 million from the end of the previous consolidated fiscal year to ¥174,141 million. This was mainly due to decreases of ¥3,123 million in the valuation difference on other securities and ¥439 million in the foreign currency translation adjustment.」
The valuation difference on other securities decreased by ¥3,123 million, and changes in the fair value of held shares and other securities materialized as a decrease in net assets. - FY2019RestatedAnnual report
「The company has been affected by changes in the fair value of stock markets and other markets. For other securities, if fair value or net realizable value falls substantially below acquisition cost, the company records an impairment loss after considering the possibility of recovery.」
Changes in the fair value of cross-shareholdings and impairment accounting in the event of a substantial decline continue to be disclosed. - FY2016First statedAnnual report
「The company has been affected by changes in the fair value of stock markets and other markets. For other securities, if fair value or net realizable value falls substantially below acquisition cost, the company records an impairment loss after considering the possibility of recovery.」
For investment securities held to maintain and strengthen business relationships, fluctuations in stock prices and impairment resulting from a substantial decline are described as risks.