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Sigma Koki (7713) · RiskRestated

Foreign-Exchange Risk on Foreign-Currency-Denominated Operating Liabilities

First written in FY2016. 21 of 22 entries say "Restated". Latest entry: FY2026-H1.

22entries
11years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2026-H12016: 22017: 320172018: 420182019: 320192020: 220202021: 320212022: 120222023: 320232024: 020242025: 020252026: 1
Same theme, other companies
Hedging Foreign-Currency-Denominated Receivables and Payables with FX Forwards and Currency OptionsA theme 68 companies write about · 25 as a headwind · 43 as a tailwind

43 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 68 companies compared. The sentences above are computed from all 68.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「There were no newly arising business or other risks during the interim consolidated accounting period. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    It was determined that there was no new occurrence or material change regarding foreign exchange risk on foreign-currency-denominated trade payables.
  2. FY2023RestatedAnnual report

    「Some trade payables denominated in foreign currencies are exposed to foreign exchange risk. The Company also hedges the foreign exchange risk identified monthly, as necessary depending on exchange-rate conditions, using forward exchange contracts.」

    The Company reconfirms its foreign exchange risk on foreign-currency-denominated trade payables and its monthly monitoring and hedging with forward exchange contracts.
  3. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It was determined that there was no new occurrence or material change regarding foreign exchange risk on foreign-currency-denominated trade payables.
  4. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It was determined that there was no new occurrence or material change regarding foreign exchange risk on foreign-currency-denominated trade payables.
  5. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    It was stated that there was no new occurrence or material change regarding foreign exchange risk on foreign-currency-denominated trade payables.
  6. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  7. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  8. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  9. FY2021-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  10. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  11. FY2019RestatedAnnual report

    「Trade payables denominated in foreign currencies are exposed to foreign exchange risk. The Company also hedges the foreign exchange risk identified monthly, as necessary depending on exchange-rate conditions, using forward exchange contracts.」

    The Company reconfirms its foreign exchange risk on foreign-currency-denominated trade payables and its monthly monitoring and hedging with forward exchange contracts.
  12. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  13. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  14. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  15. FY2018RestatedAnnual report

    「The Company seeks to avoid foreign exchange risk on overseas trade receivables arising from its international operations by denominating transactions in yen. Some trade payables denominated in foreign currencies are exposed to foreign exchange risk. The Company also hedges the foreign exchange risk identified monthly, as necessary depending on exchange-rate conditions, using forward exchange contracts.」

    The Company describes denominating overseas trade receivables in yen and hedging foreign-currency-denominated trade payables with forward exchange contracts, reconfirming its existing foreign exchange risk management.
  16. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  17. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  18. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  19. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  20. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables.
  21. FY2017-Q1RestatedAnnual report

    「During the cumulative first quarter of the current consolidated fiscal year, no new business or other risks arose. There were also no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    No new occurrence or material change has been identified regarding foreign exchange risk on foreign-currency-denominated trade payables. Although concerns about yen appreciation and foreign exchange losses are also described in the performance section, no causal relationship with the existing risk or material change is explicitly stated.
  22. FY2016First statedAnnual report

    「Some trade payables denominated in foreign currencies are exposed to foreign exchange risk. The Company also hedges the foreign exchange risk identified monthly, as necessary depending on exchange-rate conditions, using forward exchange contracts.」

    The Company describes foreign exchange risk on foreign-currency-denominated trade payables and hedging using forward exchange contracts.
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Foreign-Exchange Risk on Foreign-Currency-Denominated Operating Liabilities | SIGMA KOKI CO.,LTD. (7713) | Komori