Decrease in valuation difference due to a decline in the market value of shares held
First written in FY2019-Q1. 12 of 27 entries say "Mitigated", first in FY2020-Q1. Latest entry: 2026-08-07.
Kokusai moved to the "Worse" side of this theme in 2023, 1 year after the typical company in this theme (2022).
The whole theme swung hardest in 2022: 11 of 61 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- 2026-08-07MitigatedResults
「有価証券の時価上昇に伴い、その他有価証券評価差額金が増加（前連結会計年度末比８千１百万円増）したものの、配当金を支払ったことにより利益剰余金が減少（前連結会計年度末比２億１千９百万円減）したことが主たる要因であります。」
その他有価証券評価差額金は有価証券の時価上昇により前期末比8,100万円増加した。 - FY2026MitigatedAnnual report
「Valuation difference on available-for-sale securities 151,316 181,447」
The valuation difference on available-for-sale securities increased by ¥30.13 million, from ¥151.316 million at the end of the previous fiscal year to ¥181.447 million, turning from a decline through the previous fiscal year to an increase. - 2026-05-15MitigatedResults
「株価の上昇により投資有価証券が増加（前連結会計年度末比５千万円増）した」
株価上昇により投資有価証券が増加し、その他有価証券評価差額金も前期末の1億5,131万6千円から1億8,144万7千円へ増加した。 - FY2026-H1MitigatedAnnual report
「Valuation difference on available-for-sale securities △ 23,136 27,296」
The valuation difference on available-for-sale securities turned from a ¥23.136 million decline in the previous year's interim period to a ¥27.296 million increase in the current interim consolidated accounting period. - FY2025MitigatedAnnual report
「Valuation difference on available-for-sale securities 167,887 151,316」
The valuation difference on available-for-sale securities decreased by ¥16.57 million from the end of the previous fiscal year, but the decline was smaller than the ¥82.513 million decrease in the previous fiscal year. - FY2025-H1MitigatedAnnual report
「Valuation difference on available-for-sale securities △ 38,835 △ 23,136」
The decline in the valuation difference on available-for-sale securities narrowed from ¥38.835 million in the previous year's interim period to ¥23.136 million. The decline itself continued. - FY2024WorsenedAnnual report
「Valuation difference on available-for-sale securities 250,400 167,887」
The valuation difference on available-for-sale securities decreased by ¥82.513 million, from ¥250.4 million at the end of the previous fiscal year to ¥167.887 million, as the decline caused by falling market values of held shares continued. - FY2024-Q3WorsenedAnnual report
「Valuation difference on available-for-sale securities 250,400 166,881」
The valuation difference on available-for-sale securities decreased by ¥83.519 million, from ¥250.4 million at the end of the previous consolidated fiscal year to ¥166.881 million. - FY2024-Q2WorsenedAnnual report
「Valuation difference on available-for-sale securities △ 18,179 △ 38,835」
The valuation difference on available-for-sale securities decreased by ¥38.835 million, compared with a ¥18.179 million decline in the same period of the previous year, so the decrease widened. - FY2024-Q1RestatedAnnual report
「Valuation difference on available-for-sale securities 250,400 227,716」
The valuation difference on available-for-sale securities decreased by ¥22.684 million from the end of the previous consolidated fiscal year, as the decline associated with falling market values of held shares continued. - FY2023-Q3WorsenedAnnual report
「Valuation difference on available-for-sale securities 219,527 196,006」
The valuation difference on available-for-sale securities decreased by ¥23.521 million from the end of the previous consolidated fiscal year, confirming a continued decline caused by falling market values of held shares, as in the previous quarter. - FY2023-Q2RestatedAnnual report
「Valuation difference on available-for-sale securities 219,527 201,348」
The valuation difference on available-for-sale securities decreased by ¥18.179 million from the end of the previous consolidated fiscal year, as the decline caused by falling market values of held shares continued. - FY2023-Q1WorsenedAnnual report
「The primary factor was a decrease in the valuation difference on available-for-sale securities as the market value of held shares declined (down ¥17 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities, which had increased through the previous quarter, turned to a ¥17.6 million decline as the market value of held shares fell. - FY2022-Q3Smaller increase in valuation differenceAnnual report
「The valuation difference on available-for-sale securities increased (up ¥66 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities continued to increase, but the increase narrowed from ¥106 million in the previous quarter to ¥66 million. - FY2022-Q2MitigatedAnnual report
「The valuation difference on available-for-sale securities increased (up ¥106 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities increased by ¥106 million from the end of the previous consolidated fiscal year, and the decline caused by falling share prices did not continue. - FY2022-Q1MitigatedAnnual report
「The valuation difference on available-for-sale securities increased (up ¥63 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities increased by ¥63.49 million from the end of the previous consolidated fiscal year, and the decline caused by falling share prices did not continue. - FY2021-Q3Wider increase in valuation differenceAnnual report
「The valuation difference on available-for-sale securities increased (up ¥132 million from the end of the previous consolidated fiscal year), although」
The valuation difference on available-for-sale securities increased by ¥132 million from the end of the previous consolidated fiscal year, and the decline in the valuation difference caused by falling share prices did not continue. - FY2021-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities 233,582 294,616」
The valuation difference on available-for-sale securities increased by ¥61.03 million from the end of the previous consolidated fiscal year, and the risk of a decline in the valuation difference eased following the increase in FY2021-Q1. - FY2021-Q1MitigatedAnnual report
「The valuation difference on available-for-sale securities increased (up ¥23 million from the end of the previous consolidated fiscal year), although」
The valuation difference on available-for-sale securities increased by ¥23 million from the end of the previous consolidated fiscal year, reversing the decline seen in the previous year. - FY2020Slight decline in the valuation differenceAnnual report
「The valuation difference on available-for-sale securities decreased (down ¥5 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities decreased by ¥52.15 million from the end of the previous consolidated fiscal year, a smaller decline than the ¥128 million decrease in the previous consolidated fiscal year. - FY2020-Q3MitigatedAnnual report
「Valuation difference on available-for-sale securities 238,797 334,198」
The valuation difference on available-for-sale securities increased by ¥95.4 million from the end of the previous consolidated fiscal year, reversing the slight decline through the previous quarter. - FY2020-Q2Slight decline in the valuation differenceAnnual report
「Valuation difference on available-for-sale securities 238,797 238,369」
The valuation difference on available-for-sale securities decreased by ¥428,000 from the end of the previous consolidated fiscal year, turning to a slight decline after increasing through the previous quarter. - FY2020-Q1MitigatedAnnual report
「Valuation difference on available-for-sale securities 238,797 258,037」
The valuation difference on available-for-sale securities increased by ¥19.24 million from the end of the previous consolidated fiscal year, reversing the decline caused by falling market values that continued in the previous year. - FY2019Full-year decrease in valuation differenceAnnual report
「The primary factors were a decrease in the valuation difference on available-for-sale securities as the market value of held shares declined (down ¥128 million from the end of the previous consolidated fiscal year) and a decrease in the foreign currency translation adjustment account (down ¥78 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities also decreased over the full year as the market value of held shares declined. - FY2019-Q3WorsenedAnnual report
「The primary factor was a decrease in the valuation difference on available-for-sale securities as the market value of held shares declined (down ¥202 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities continued to decline as the market value of held shares fell, with the decrease widening from ¥69 million in the second quarter to ¥202 million. - FY2019-Q2Continued decrease in valuation difference, but with a smaller declineAnnual report
「The primary factor was a decrease in the valuation difference on available-for-sale securities as the market value of held shares declined (down ¥69 million from the end of the previous consolidated fiscal year).」
The valuation difference on available-for-sale securities continued to decline as the market value of held shares fell. The decrease was ¥69 million, smaller than the ¥116 million decline in the first quarter. - FY2019-Q1First statedAnnual report
「The primary factor was a decrease in the valuation difference on available-for-sale securities as the market value of held shares declined (down ¥116 million from the end of the previous consolidated fiscal year).」
The market value of held shares actually declined, reducing the valuation difference on available-for-sale securities by ¥116 million.