Risk of share-price declines and impairment losses on held shares
First written in FY2016. 4 of 8 entries say "Materialised", first in FY2019. Latest entry: 2026-07-31.
Nakayamafuku moved to the "Worse" side of this theme in 2018, 1 year before the typical company in this theme (2019).
The whole theme swung hardest in 2019: 13 of 44 companies on the "Worse" side.
6 other companies' latest entry also says "Materialised".
- 2026-07-31MaterialisedEarnings
「Recorded an impairment loss on investment securities of ¥6 million」
The Company recorded an impairment loss on investment securities of ¥6 million in the first quarter, reflecting valuation risk relating to shares and other holdings. - FY2026MaterialisedAnnual report
「As a result of recording a gain on the sale of investment securities of ¥232 million, a valuation loss on investment securities of ¥50 million and other items, net income attributable to owners of the parent for the current fiscal year was ¥667 million, up 26.7% year on year.」
The Group recorded ¥50,292 thousand in valuation losses on investment securities held and other securities, confirming the occurrence of share-price decline and valuation risk in the full-year results. At the same time, it recorded a gain on sale of ¥232,425 thousand. - FY2026-H1MaterialisedAnnual report
「As a result of recording a gain on the sale of investment securities of ¥232 million, a valuation loss on investment securities of ¥50 million and other items, interim net income attributable to owners of the parent was ¥300 million, up 248.7% year on year.」
With respect to the risk of declines in the share prices of held shares and other securities and valuation losses, the Group actually recognised ¥50,292 thousand in valuation losses on investment securities during the current interim consolidated accounting period. At the same time, it recorded a gain on the sale of investment securities of ¥232,425 thousand. - FY2025MitigatedAnnual report
「Shares other than unlisted shares 31 3,276,968」
The Group sold 3 cross-shareholdings and recorded total sale proceeds of ¥286,800 thousand. The balance-sheet carrying amount of listed shares also declined from approximately ¥4.37 billion in the previous fiscal year to approximately ¥3.58 billion. - FY2020RestatedAnnual report
「If a substantial decline in share prices occurs in the future, impairment losses or valuation losses may arise on shares held, adversely affecting the Group's results and financial position and potentially reducing its equity ratio.」
The risk of declines in the share prices of held shares, impairment losses and valuation losses continues. No additional valuation losses on investment securities are disclosed for the current fiscal year. - FY2019MaterialisedAnnual report
「During the current consolidated fiscal year, the Group recognised ¥14,787 thousand in impairment losses on securities.」
With respect to the risk of declines in the share prices of held shares and impairment losses, the Group actually recognised ¥14,787 thousand in valuation losses on securities during the current consolidated fiscal year. - FY2018WorsenedAnnual report
「45 shares ¥3,982,592 thousand」
The Group held 45 shares for purposes other than pure investment, with a total balance-sheet carrying amount of ¥3,982,592 thousand, an increase from the previously disclosed 44 shares and ¥3,313,126 thousand. The risk of impairment losses and valuation losses due to share-price declines continues to be disclosed. - FY2016First statedAnnual report
「If a substantial decline in share prices occurs in the future, impairment losses or valuation losses may arise on securities held, adversely affecting the Group's results and financial position and potentially reducing its equity ratio.」
44 shares held for purposes other than pure investment, with a total balance-sheet carrying amount of ¥3,313,126 thousand.