Price Fluctuation and Recovery Risks Related to Securities and Investment Securities
First written in FY2016. 14 of 32 entries say "Materialised", first in FY2019-Q1. Latest entry: FY2026.
As One moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 31 of 90 companies on the "Worse" side.
22 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「During the fiscal year, the Company recognized an impairment loss of ¥44 million on other securities.」
The impairment loss on investment securities amounted to ¥44 million, down from ¥243 million in the previous fiscal year. Meanwhile, price volatility and impairment risks continued. - 2026-06-01MaterialisedGeneral Meetings of Shareholders
「投資有価証券評価損 44 44」
当事業年度に投資有価証券評価損44百万円を特別損失として計上した。 - FY2025MaterialisedAnnual report
「The Company held securities and investment securities of ¥1,457.3 million on its consolidated balance sheet for the fiscal year ended March 2025, representing 14.6% of total assets. … During the fiscal year, the Company recognized an impairment loss of ¥243 million on other securities.」
Securities and investment securities amounted to ¥1,457.3 million, or 14.6% of total assets, and the Company recognized an impairment loss of ¥243 million on other securities. - FY2025-H1MaterialisedAnnual report
「Investment securities with a market value decreased by ¥115.3 million due to changes and other factors.」
Marketable investment securities decreased by ¥115.3 million, and the valuation difference on available-for-sale securities also decreased by ¥99.7 million. Changes in the valuation of held securities were also seen in the interim period. - FY2024Decrease in holdings and valuation differencesAnnual report
「The Group held securities and investment securities of ¥2,040.2 million on its consolidated balance sheet for the fiscal year ended March 2024, for the purpose of maintaining or promoting business relationships with other companies or for asset management, representing 21.3% of total assets. … The Group's policy is to reduce equity investments held for pure investment purposes over the long term, while diversifying bonds held for asset management purposes by credit rating, industry and issue, subject to a minimum credit rating.」
Securities and investment securities amounted to ¥2,040.2 million, or 21.3% of total assets, down from the previous fiscal year. While the valuation difference on available-for-sale securities decreased by ¥81.0 million, the Group continued its policy of reducing equity investments held for pure investment purposes over the long term. - FY2024-Q3MaterialisedAnnual report
「This was primarily due to a ¥51.5 million increase in investment securities resulting from changes in marketable investment securities and other factors, a ¥17.2 million increase in buildings and structures due to capital investment at Hanshin DC, a new logistics facility, and a ¥21.4 million increase in land resulting from the addition of the consolidated subsidiary, among other factors.」
Investment securities increased by ¥51.5 million due to changes in marketable investment securities and other factors. Meanwhile, the valuation difference on available-for-sale securities decreased by ¥45.9 million, indicating continued changes in the valuation of held securities. - FY2024-Q2MaterialisedAnnual report
「This was primarily due to a ¥32.4 million decrease in investment securities resulting from changes in marketable investment securities and other factors, partly offset by increases of ¥23.1 million in buildings and structures and ¥11.4 million in tools, furniture and fixtures due to capital investment at Hanshin DC, a new logistics facility, and a ¥21.4 million increase in land resulting from the addition of the consolidated subsidiary, among other factors.」
Marketable investment securities decreased by ¥32.4 million due to changes and other factors. In addition, the valuation difference on available-for-sale securities decreased by ¥104.2 million in the quarterly statement of comprehensive income. - FY2024-Q1MaterialisedAnnual report
「This was primarily due to a ¥54.3 million increase in investment securities resulting from bond purchases and capital alliances, and a ¥50.3 million increase in property, plant and equipment resulting from the increase in consolidated subsidiaries, among other factors.」
Investment securities increased by ¥54.3 million due to bond purchases and capital alliances, while the valuation difference on available-for-sale securities decreased by ¥44.1 million. An increase in holdings and a change in valuation differences occurred simultaneously. - FY2023MitigatedAnnual report
「The Group held securities and investment securities of ¥2,149.2 million on its consolidated balance sheet for the fiscal year ended March 2023, for the purpose of maintaining or promoting business relationships with other companies or for asset management, representing 22.0% of total assets. … The Group's policy is to reduce equity investments held for pure investment purposes over the long term, while diversifying bonds held for asset management purposes by credit rating, industry and issue, subject to a minimum credit rating.」
While disclosing the holdings of securities and investment securities and their ratio to total assets, the Group stated its policy of reducing equity investments held for pure investment purposes over the long term and diversifying bonds by credit rating, industry and issue. - FY2023-Q2MaterialisedAnnual report
「This was primarily due to a ¥119.8 million decrease in investment securities resulting from fair value measurement and other factors.」
Investment securities decreased by ¥119.8 million due to fair value measurement and other factors, and the valuation difference on available-for-sale securities also decreased. - FY2023-Q1MaterialisedAnnual report
「This was primarily due to a ¥225.2 million decrease in investment securities resulting from transfers to securities and fair value measurement, among other factors.」
Investment securities decreased by ¥225.2 million from the end of the previous consolidated fiscal year due to transfers to securities, fair value measurement and other factors. - FY2022-Q3Increase in balance due to appreciation of investment securitiesAnnual report
「Property, plant and equipment and other fixed assets amounted to ¥3,939.2 million, up ¥388.9 million from the end of the previous fiscal year. This was primarily due to a ¥443.4 million increase in investment securities resulting from valuation gains and other factors.」
Investment securities increased by ¥443.4 million from the end of the previous consolidated fiscal year due to valuation gains and other factors, to ¥2,458.9 million. - FY2022-Q1Increase in Investment SecuritiesAnnual report
「This was primarily due to a ¥122 million increase in investment securities resulting from purchases of bonds and other factors.」
Investment securities increased by ¥122 million due to purchases of bonds and other factors. The disclosure reported an increase in holdings subject to price volatility and collection risks. - FY2021-Q3MaterialisedAnnual report
「In addition, the Company recognized an impairment loss on investment securities of ¥428 million for holdings whose fair value had declined substantially.」
The Company recognized an impairment loss of ¥428 million due to a decline in the intrinsic value of investment securities. The loss increased from the ¥76 million impairment loss recognized for the first nine months of the previous fiscal year. - FY2021-Q2Increase in valuation differenceAnnual report
「Net assets at the end of the second quarter of the fiscal year amounted to ¥5,967.5 million, up ¥318.1 million from the end of the previous fiscal year. This was primarily due to increases of ¥198.4 million in the valuation difference on available-for-sale securities and ¥111.5 million in retained earnings, among other factors.」
The valuation difference on available-for-sale securities increased by ¥198.4 million, resulting in an increase from the end of the previous consolidated fiscal year. - FY2020MaterialisedAnnual report
「Extraordinary losses Impairment loss on investment securities — 76,000」
The Company recognized an impairment loss on investment securities of ¥76 million for the fiscal year. Investment securities amounted to ¥1,945.7 million, or 23.9% of total assets. - FY2020-Q3MaterialisedAnnual report
「Extraordinary losses Impairment loss on investment securities — 76,000 Total extraordinary losses — 76,000」
For the first nine months, the Company recognized an impairment loss on investment securities of ¥76 million. Meanwhile, the valuation difference on available-for-sale securities increased by ¥1,727 million. - FY2020-Q2Increase in valuation differenceAnnual report
「This was primarily due to a ¥139.1 million increase in retained earnings and a ¥113.5 million increase in the valuation difference on available-for-sale securities, among other factors.」
The valuation difference on available-for-sale securities increased by ¥113.5 million, resulting in an increase in the valuation difference from the end of the previous fiscal year. - FY2020-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2019MaterialisedAnnual report
「This was primarily due to a ¥316.1 million increase in investment securities, among other factors.」
While the balance of investment securities increased, the valuation difference on available-for-sale securities decreased by ¥50.4 million, and the impact related to price volatility and impairment was also seen for the full fiscal year. - FY2019-Q3MaterialisedAnnual report
「Net assets at the end of the third quarter of the fiscal year amounted to ¥5,123.5 million, down ¥123.1 million from the end of the previous fiscal year. This was primarily due to decreases of ¥113.1 million in capital surplus and ¥27.1 million in non-controlling interests following the conversion of Triumph 21 into a wholly owned subsidiary, and a ¥103.3 million decrease in the valuation difference on available-for-sale securities, partly offset by an ¥116.8 million increase in retained earnings.」
The valuation difference on available-for-sale securities decreased by ¥103.3 million, and an event related to price volatility and impairment of securities occurred. - FY2019-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. Investment securities increased due to purchases of bonds and other factors, but no actual occurrence of the risk itself was disclosed. - FY2019-Q1MaterialisedAnnual report
「This was primarily due to a ¥555 million decrease in investment securities resulting from impairment losses and other factors.」
Investment securities decreased by ¥555 million due to impairment losses and other factors, and an event related to price volatility and impairment risk for held securities occurred. - FY2018RestatedAnnual report
「However, if the value of such securities declines and a loss is recognized due to changes in the economic or financial market environment, or if principal or interest becomes uncollectible, the Group's business performance or financial position may be affected.」
The Company continues to face the risks of declines in the prices of securities and investment securities and the inability to collect principal or interest. - FY2018-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2018-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2018-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2017RestatedAnnual report
「However, if the value of such securities declines and a loss is recognized due to changes in the economic or financial market environment, or if principal or interest becomes uncollectible, the Group's business performance or financial position may be affected.」
The Company continues to disclose the risks of declines in the prices of securities and investment securities and the inability to collect principal or interest. - FY2017-Q3RestatedAnnual report
「During the cumulative consolidated period of the third quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2017-Q2RestatedAnnual report
「During the cumulative consolidated period of the second quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2017-Q1RestatedAnnual report
「During the cumulative consolidated period of the first quarter, there were no material changes in unusual fluctuations, etc., in financial position, operating results or cash flows, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The Company has confirmed that there have been no material changes in the risks relating to price volatility and collection of securities and investment securities. - FY2016First statedAnnual report
「However, if the value of such securities declines and a loss is recognized due to changes in the economic or financial market environment, or if principal or interest becomes uncollectible, the Group's business performance or financial position may be affected.」
For securities and other instruments held to maintain or promote business relationships or for asset management purposes, declines in market prices and inability to collect principal or interest are identified as risks.