Risk of fluctuations in the value of investment securities
First written in FY2022-Q1. 4 of 8 entries say "Restated". Latest entry: FY2026.
Litalico moved to the "Worse" side of this theme in 2022, 2 years after the typical company in this theme (2020).
The whole theme swung hardest in 2019: 34 of 105 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Shares 216」
Shares measured at fair value through other comprehensive income decreased from ¥439 million at the end of the previous fiscal year to ¥216 million. The balance exposure to investment securities declined. - FY2024RestatedAnnual report
「Changes in the financial condition of investee companies could affect the Group’s financial position, operating results and other aspects of its business in connection with the investment securities held by the Group.」
The risk of fluctuations in the value of investment securities continues. - FY2024-Q3RestatedAnnual report
「During the nine-month period of the fiscal year under review, there were no events that could materially affect investors' decisions, nor were there any material changes to the risks associated with the business described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the risk of fluctuations in the value of investment securities. - FY2024-Q1ReframedAnnual report
「Under Japanese GAAP, equity financial assets without a market price were recorded at cost. Under IFRS, equity financial assets are designated as measured at fair value through other comprehensive income in accordance with IFRS 9 Financial Instruments. They are measured at fair value regardless of whether they have a market price, and changes in fair value are recognized through other comprehensive income.」
Following the first-time adoption of IFRS, the measurement and presentation of equity financial assets, including unlisted shares, were changed from cost to fair value through other comprehensive income. - FY2023-Q1RestatedAnnual report
「During the first quarter, there were no significant changes to the major risks recognized as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters concerning the business and financial condition described in this quarterly report, or to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The disclosure states that there have been no material changes to the key risk of fluctuations in the value of investment securities. - FY2022MaterialisedAnnual report
「During the consolidated fiscal year, an impairment loss of ¥92 million was recognized on securities, consisting of ¥92 million on shares classified as other securities.」
The risk associated with investment securities due to changes in the financial condition of investee companies and other factors materialized as a ¥92 million impairment loss. - FY2022-Q2RestatedAnnual report
「There were no significant changes during the second quarter of the current consolidated cumulative period.」
The risk of fluctuations in the value of investment securities continues. Expenditures for the acquisition of investment securities were ¥99 million. - FY2022-Q1First statedAnnual report
「Changes in the financial condition of investee companies could affect the Group’s financial position, operating results and other aspects of its business in connection with the investment securities held by the Group.」
The risk associated with investment securities due to changes in the financial condition of investee companies was newly disclosed separately.