Komori
Nishikawa Keisoku (7500) · RiskRestated

Foreign Exchange Risk on Foreign-Currency Trade Payables and Hedging Through Forward Contracts

First written in FY2018. 17 of 18 entries say "Restated". Latest entry: FY2026-H1.

18entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2026-H12018: 12019: 120192020: 120202021: 420212022: 320222023: 420232024: 220242025: 120252026: 1
Same theme, other companies
Hedging Foreign-Currency-Denominated Receivables and Payables with FX Forwards and Currency OptionsA theme 67 companies write about · 25 as a headwind · 42 as a tailwind

42 other companies' latest entry also says "Restated".

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 67 companies compared. The sentences above are computed from all 67.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim accounting period, there were no new matters relating to the business or accounting information described in this interim report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  2. FY2025-H1RestatedAnnual report

    「During the interim accounting period, there were no new matters relating to the business or accounting information described in this interim report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  3. FY2024RestatedAnnual report

    「The company also faces foreign exchange risk on some trade payables denominated in foreign currencies, which it hedges using forward exchange contracts.」

    The company has reconfirmed the foreign exchange risk on trade payables denominated in foreign currencies and the related hedging using forward exchange contracts.
  4. FY2024-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  5. FY2024-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  6. FY2023RestatedAnnual report

    「The company also faces foreign exchange risk on some trade payables denominated in foreign currencies, which it hedges using forward exchange contracts.」

    The company has reconfirmed the foreign exchange risk on trade payables denominated in foreign currencies and the related hedging using forward exchange contracts.
  7. FY2023-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  8. FY2023-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  9. FY2023-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  10. FY2022RestatedAnnual report

    「The company also faces foreign exchange risk on some trade payables denominated in foreign currencies, which it hedges using forward exchange contracts.」

    The company has reconfirmed the foreign exchange risk on trade payables denominated in foreign currencies and the related hedging using forward exchange contracts.
  11. FY2022-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  12. FY2022-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  13. FY2021RestatedAnnual report

    「The company also faces foreign exchange risk on some trade payables denominated in foreign currencies, which it hedges using forward exchange contracts.」

    The company has reconfirmed the foreign exchange risk on trade payables denominated in foreign currencies and the related hedging using forward exchange contracts.
  14. FY2021-Q3RestatedAnnual report

    「During the cumulative third-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  15. FY2021-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  16. FY2021-Q1RestatedAnnual report

    「During the cumulative first-quarter period, there were no new matters relating to the business or accounting information described in this quarterly report that could materially affect investment decisions, nor any material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」

    The company states that there have been no material changes to existing risks, including foreign exchange risk on trade payables denominated in foreign currencies.
  17. FY2019RestatedAnnual report

    「The company also faces foreign exchange risk on some trade payables denominated in foreign currencies, which it hedges using forward exchange contracts.」

    The company has reconfirmed its policy of hedging foreign exchange risk on trade payables denominated in foreign currencies using forward exchange contracts.
  18. FY2018First statedAnnual report

    「The company also faces foreign exchange risk on some trade payables denominated in foreign currencies, which it hedges using forward exchange contracts.」

    The company recognises foreign exchange risk on trade payables denominated in foreign currencies and hedges that risk using forward exchange contracts.
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