Komori
Yorozu (7294) · RiskMitigated

Decrease in Net Assets Due to Yen Appreciation and Foreign Currency Translation Adjustments

First written in FY2017-Q2. 18 of 34 entries say "Mitigated", first in FY2018-Q2. Latest entry: FY2026.

34entries
11years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2020-Q2 – FY2021MitigatedFY2022-Q1 – FY2024-Q2MitigatedFY2024 – FY20252016: 12017: 420172018: 320182019: 420192020: 320202021: 420212022: 420222023: 420232024: 220242025: 320252026: 22026
Same theme, other companies
Fluctuations in the foreign currency translation adjustment due to yen depreciationA theme 37 companies write about · 31 as a headwind · 2 as a tailwind

Yorozu moved to the "Worse" side of this theme in 2016, 2 years before the typical company in this theme (2018).

The whole theme swung hardest in 2019: 16 of 27 companies on the "Worse" side.

2 other companies' latest entry also says "Mitigated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 37 companies compared. The sentences above are computed from all 37.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Total net assets increased by ¥2,849 million from the end of the previous consolidated fiscal year to ¥64,053 million. This was mainly due to an increase of ¥3,831 million in the foreign currency translation adjustment account.」

    The foreign currency translation adjustment increased by ¥3,831 million, and total net assets also increased by ¥2,849 million, easing the pressure on net assets from foreign currency translation.
  2. 2026-05-15MitigatedRevision of earnings forecasts

    「Total net assets increased by ¥2,849 million from the end of the previous consolidated fiscal year to ¥64,053 million. This was mainly due to an increase of ¥3,831 million in the foreign currency translation adjustment account.」

    The foreign currency translation adjustment account increased, reversing the decrease in net assets caused by yen appreciation-related translation effects seen in the previous interim period.
  3. FY2026-H1WorsenedAnnual report

    「Total net assets were ¥60,498 million, a decrease of ¥705 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥886 million in the foreign currency translation adjustment and ¥236 million in retained earnings, despite a ¥694 million increase in valuation differences on available-for-sale securities.」

    The foreign currency translation adjustment, which reflects the effect of foreign currency translation in the direction of yen appreciation, decreased by ¥886 million, and total net assets also decreased by ¥705 million from the end of the previous fiscal year.
  4. FY2025MitigatedAnnual report

    「Foreign currency translation adjustment 4,867」

    The foreign currency translation adjustment increased by ¥1,135 million from ¥3,731 million at the end of the previous fiscal year to ¥4,867 million, easing the pressure on net assets from foreign currency translation seen in previous fiscal years.
  5. FY2025-H1MitigatedAnnual report

    「Total net assets were ¥75,628 million, an increase of ¥134 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥3,099 million increase in the foreign currency translation adjustment, despite a ¥3,001 million decrease in retained earnings.」

    The foreign currency translation adjustment increased by ¥3,099 million, and despite the decrease in retained earnings, total net assets increased by ¥134 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation is easing.
  6. FY2024MitigatedAnnual report

    「This was mainly due to increases of ¥5,161 million in the foreign currency translation adjustment and ¥1,658 million in valuation differences on available-for-sale securities, despite decreases of ¥4,676 million in retained earnings and ¥4,387 million in non-controlling interests.」

    The foreign currency translation adjustment increased by ¥5,161 million, representing an improvement from the pressure on net assets from yen appreciation and foreign currency translation in previous fiscal years.
  7. FY2024-Q3RestatedAnnual report

    「Total net assets were ¥83,453 million, an increase of ¥6,013 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥5,612 million in the foreign currency translation adjustment and ¥988 million in valuation differences on available-for-sale securities, despite a ¥732 million decrease in retained earnings.」

    The increase in the foreign currency translation adjustment resulted in a ¥6,013 million increase in total net assets from the end of the previous fiscal year. This reconfirms that pressure on net assets from foreign currency translation is easing.
  8. FY2024-Q2MitigatedAnnual report

    「Total net assets were ¥84,087 million, an increase of ¥6,647 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥5,605 million in the foreign currency translation adjustment and ¥1,116 million in valuation differences on available-for-sale securities, despite a ¥375 million decrease in retained earnings.」

    The foreign currency translation adjustment increased by ¥5,605 million, and total net assets also increased by ¥6,647 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation is easing.
  9. FY2024-Q1MitigatedAnnual report

    「Total net assets were ¥80,123 million, an increase of ¥2,683 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥2,376 million in the foreign currency translation adjustment and ¥702 million in valuation differences on available-for-sale securities, despite a ¥631 million decrease in retained earnings.」

    The foreign currency translation adjustment increased by ¥2,376 million, and total net assets also increased by ¥2,683 million from the end of the previous fiscal year. The easing of pressure on net assets from foreign currency translation is continuing.
  10. FY2023MitigatedAnnual report

    「Total net assets were ¥77,439 million, an increase of ¥7,061 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥4,940 million in the foreign currency translation adjustment, ¥1,085 million in retained earnings, and ¥489 million in non-controlling interests.」

    The foreign currency translation adjustment increased by ¥4,940 million, and total net assets also increased. Conditions improved from the pressure on net assets from foreign currency translation through the previous fiscal year.
  11. FY2023-Q3MitigatedAnnual report

    「Total net assets were ¥77,595 million, an increase of ¥7,216 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥6,871 million in the foreign currency translation adjustment and ¥1,186 million in non-controlling interests, despite a ¥915 million decrease in the adjustment for retirement benefits.」

    The foreign currency translation adjustment increased by ¥6,871 million, and total net assets also increased by ¥7,216 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation is easing.
  12. FY2023-Q2MitigatedAnnual report

    「Total net assets were ¥77,473 million, an increase of ¥7,095 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥6,664 million in the foreign currency translation adjustment and ¥1,033 million in non-controlling interests, despite a ¥634 million decrease in the adjustment for retirement benefits.」

    The foreign currency translation adjustment increased by ¥6,664 million, and total net assets also increased by ¥7,095 million from the end of the previous consolidated fiscal year. The pressure on net assets from foreign currency translation is easing.
  13. FY2023-Q1MitigatedAnnual report

    「Total net assets were ¥73,806 million, an increase of ¥3,428 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥3,261 million in the foreign currency translation adjustment and ¥695 million in non-controlling interests, despite decreases of ¥241 million in retained earnings and ¥197 million in the adjustment for retirement benefits.」

    The foreign currency translation adjustment increased by ¥3,261 million, and total net assets also increased by ¥3,428 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation eased.
  14. FY2022MitigatedAnnual report

    「Total net assets were ¥70,378 million, an increase of ¥4,639 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥3,628 million in the foreign currency translation adjustment, ¥983 million in non-controlling interests, and ¥623 million in retained earnings, despite a ¥504 million decrease in valuation differences on available-for-sale securities.」

    The foreign currency translation adjustment increased by ¥3,628 million, and total net assets also increased by ¥4,639 million from the end of the previous fiscal year. The pressure on net assets from yen appreciation and foreign currency translation eased during the current fiscal year.
  15. FY2022-Q3MitigatedAnnual report

    「Total net assets were ¥66,903 million, an increase of ¥1,164 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥1,563 million in the foreign currency translation adjustment and ¥248 million in non-controlling interests, despite decreases of ¥421 million in valuation differences on available-for-sale securities and ¥334 million in retained earnings.」

    The foreign currency translation adjustment increased by ¥1,563 million, and total net assets also increased by ¥1,164 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation eased from the previous fiscal year.
  16. FY2022-Q2MitigatedAnnual report

    「Total net assets were ¥67,924 million, an increase of ¥2,185 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥1,883 million in the foreign currency translation adjustment and ¥428 million in non-controlling interests, despite a ¥238 million decrease in retained earnings.」

    The foreign currency translation adjustment increased by ¥1,883 million, and total net assets also increased by ¥2,185 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation eased.
  17. FY2022-Q1MitigatedAnnual report

    「Total net assets were ¥67,647 million, an increase of ¥1,909 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥1,750 million in the foreign currency translation adjustment and ¥686 million in non-controlling interests, despite decreases of ¥254 million in retained earnings and ¥238 million in valuation differences on available-for-sale securities.」

    The foreign currency translation adjustment increased by ¥1,750 million, and total net assets also increased by ¥1,909 million from the end of the previous fiscal year. The pressure on net assets from foreign currency translation eased during the current quarter.
  18. FY2021WorsenedAnnual report

    「Total net assets were ¥65,738 million, a decrease of ¥8,811 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥6,504 million in retained earnings within total shareholders' equity and ¥2,466 million in non-controlling interests.」

    Net assets decreased by ¥8,811 million from the end of the previous fiscal year. The foreign currency translation adjustment also deteriorated by ¥1,180 million, changing from negative ¥8,818 million to negative ¥9,998 million.
  19. FY2021-Q3WorsenedAnnual report

    「Total net assets were ¥67,988 million, a decrease of ¥6,562 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥2,535 million in retained earnings and ¥3,571 million in the foreign currency translation adjustment within total accumulated other comprehensive income.」

    Total net assets decreased by ¥6,562 million from the end of the previous consolidated fiscal year, while the foreign currency translation adjustment also decreased by ¥3,571 million.
  20. FY2021-Q2WorsenedAnnual report

    「Total net assets were ¥66,746 million, a decrease of ¥7,803 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥3,543 million in retained earnings, ¥3,082 million in the foreign currency translation adjustment, and ¥1,817 million in non-controlling interests, despite a ¥580 million increase in valuation differences on available-for-sale securities.」

    Total net assets decreased by ¥7,803 million from the end of the previous fiscal year, while the foreign currency translation adjustment also decreased by ¥3,082 million. The decrease in net assets has widened from the end of the previous quarter.
  21. FY2021-Q1WorsenedAnnual report

    「Total net assets were ¥68,337 million, a decrease of ¥6,213 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥1,920 million in retained earnings within total shareholders' equity and ¥3,595 million in the foreign currency translation adjustment within accumulated other comprehensive income.」

    Net assets decreased by ¥6,213 million from the end of the previous fiscal year, while the foreign currency translation adjustment also decreased by ¥3,595 million.
  22. FY2020-Q3WorsenedAnnual report

    「Total net assets were ¥89,096 million, a decrease of ¥3,213 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥1,228 million in retained earnings, ¥779 million in the foreign currency translation adjustment within total accumulated other comprehensive income, and ¥1,183 million in non-controlling interests.」

    The foreign currency translation adjustment decreased by ¥779 million, and combined with decreases in retained earnings and non-controlling interests, total net assets decreased by ¥3,213 million from the end of the previous fiscal year.
  23. FY2020-Q2WorsenedAnnual report

    「Total net assets were ¥89,136 million, a decrease of ¥3,173 million from the end of the previous consolidated fiscal year. This was mainly due to decreases of ¥1,379 million in retained earnings, ¥528 million in the foreign currency translation adjustment within total accumulated other comprehensive income, and ¥1,054 million in non-controlling interests.」

    The foreign currency translation adjustment decreased by ¥528 million, and total net assets decreased by ¥3,173 million from the end of the previous fiscal year.
  24. FY2020-Q1MitigatedAnnual report

    「Total net assets were ¥92,517 million, an increase of ¥207 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥751 million increase in the foreign currency translation adjustment within total accumulated other comprehensive income, despite a ¥613 million decrease in retained earnings within total shareholders' equity.」

    The foreign currency translation adjustment increased by ¥751 million, easing the pressure on net assets from yen appreciation and foreign currency translation since the end of the previous fiscal year during the current quarter.
  25. FY2019WorsenedAnnual report

    「Total net assets were ¥92,310 million, a decrease of ¥4,705 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥952 million decrease in retained earnings, a ¥1,213 million decrease in valuation differences on available-for-sale securities, and a ¥2,156 million decrease in the foreign currency translation adjustment within total accumulated other comprehensive income.」

    The foreign currency translation adjustment decreased by ¥2,156 million, and total net assets decreased by ¥4,705 million from the end of the previous fiscal year.
  26. FY2019-Q3WorsenedAnnual report

    「Valuation differences on available-for-sale securities 4,235 3,132 Foreign currency translation adjustment (6,723) (6,935)」

    The foreign currency translation adjustment decreased from negative ¥6,723 million at the end of the previous consolidated fiscal year to negative ¥6,935 million, contributing to the decrease in net assets.
  27. FY2019-Q2WorsenedAnnual report

    「Total net assets were ¥94,153 million, a decrease of ¥2,862 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥2,632 million decrease in the foreign currency translation adjustment within accumulated other comprehensive income.」

    The foreign currency translation adjustment decreased by ¥2,632 million, and net assets decreased by ¥2,862 million from the end of the previous consolidated fiscal year.
  28. FY2019-Q1WorsenedAnnual report

    「Total net assets were ¥94,782 million, a decrease of ¥2,233 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥1,875 million decrease in the foreign currency translation adjustment within total accumulated other comprehensive income.」

    The foreign currency translation adjustment decreased by ¥1,875 million, and net assets decreased by ¥2,233 million from the end of the previous consolidated fiscal year.
  29. FY2018-Q3MitigatedAnnual report

    「Foreign currency translation adjustment (6,361) (5,403)」

    The foreign currency translation adjustment improved from negative ¥6,361 million at the end of the previous consolidated fiscal year to negative ¥5,403 million, with the balance recovering from the downward trend through the previous quarter.
  30. FY2018-Q2MitigatedAnnual report

    「Foreign currency translation adjustment (6,361) (6,219)」

    The foreign currency translation adjustment changed from negative ¥6,361 million at the end of the previous consolidated fiscal year to negative ¥6,219 million, narrowing the decrease in the balance. The quarterly consolidated statement of comprehensive income also shows a ¥42 million increase in the foreign currency translation adjustment.
  31. FY2018-Q1WorsenedAnnual report

    「Total net assets were ¥93,651 million, a decrease of ¥107 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥213 million increase in retained earnings and a ¥408 million increase in valuation differences on available-for-sale securities within total accumulated other comprehensive income, offset by a ¥700 million decrease in the foreign currency translation adjustment.」

    The foreign currency translation adjustment decreased by ¥700 million from the end of the previous consolidated fiscal year, contributing to the decrease in net assets.
  32. FY2017WorsenedAnnual report

    「The foreign currency translation adjustment decreased from negative ¥2,727 million in the previous consolidated fiscal year to negative ¥6,361 million, a decrease of ¥3,634 million during the current consolidated fiscal year.」

    The foreign currency translation adjustment decreased by ¥3,634 million from the end of the previous fiscal year, contributing to the deterioration in accumulated other comprehensive income.
  33. FY2017-Q3WorsenedAnnual report

    「Total net assets were ¥84,756 million, a decrease of ¥11,270 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥10,113 million decrease in the foreign currency translation adjustment under accumulated other comprehensive income and a ¥1,587 million decrease in treasury stock resulting from the acquisition of treasury shares.」

    The decrease in the foreign currency translation adjustment widened to ¥10,113 million, and net assets decreased by ¥11,270 million from the end of the previous consolidated fiscal year.
  34. FY2017-Q2MaterialisedAnnual report

    「Total net assets were ¥82,722 million, a decrease of ¥13,305 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥9,528 million decrease in the foreign currency translation adjustment under accumulated other comprehensive income.」

    The foreign currency translation adjustment decreased by ¥9,528 million, resulting in an actual ¥13,305 million decrease in net assets.
Moved together

"Investment and financing to expand capacity at existing sites" moved the same way as this thread, in the same document, in 12 of its 34 moves.

1211101099★123456
  1. ★This thread
  2. 1Investment and financing to expand capacity at existing sites12×
  3. 2Impact of Yen Appreciation on Export Revenue and Foreign Exchange Losses11×
  4. 3Uncertainty over the outlook due to the situation in Europe and slowing growth in China and emerging economies10×
  5. 4Transforming the Company into a Business Less Dependent on Production Volumes10×
  6. 5Decline in operating profit, ordinary profit and profit attributable to owners of the parent, with losses incurred9×
  7. 6Urgent Earnings Improvement Initiatives and Review of the Production Structure9×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Yorozu yet. It last moved in the Revision of earnings forecasts of 2026-05-15: "Mitigated".
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Decrease in Net Assets Due to Yen Appreciation and Foreign Currency Translation Adjustments | YOROZU CORPORATION (7294) | Komori