Changes in Investment Securities, Land, and Retirement Benefits
First written in FY2016. 8 of 28 entries say "Mitigated", first in FY2021-Q1. Latest entry: FY2025-H1.
Yamaha moved to the "Worse" side of this theme in 2024, 3 years after the typical company in this theme (2021).
The whole theme swung hardest in 2019: 10 of 23 companies on the "Worse" side.
9 other companies' latest entry also says "Materialised".
- FY2025-H1MaterialisedAnnual report
「Within non-current assets, financial assets decreased due to the sale of shares, as well as a decline in the market value of securities held.」
Financial assets decreased from ¥103,452 million at the end of the previous fiscal year to ¥67,726 million at the end of the interim period. In addition to the sale of Yamaha Motor shares, the decline in the market value of securities held was an actual factor in the decrease. - FY2024-Q2MitigatedAnnual report
「Within non-current assets, financial assets increased due to a rise in the market value of securities held, and fixed assets increased due to capital investment. Financial assets 80,738 96,470」
Due to the rise in the market value of securities held, financial assets increased from ¥80,738 million at the end of the previous fiscal year to ¥96,470 million at the end of the second quarter, and recovery from the impact of past market value declines progressed. - FY2024-Q1MitigatedAnnual report
「Within non-current assets, financial assets increased due to a rise in the market value of securities held, and property, plant and equipment increased due to capital investment.」
Due to the rise in the market value of securities held, financial assets increased from ¥80,738 million at the end of the previous fiscal year to ¥94,651 million, and the recovery from the impact of past market value declines continued. - FY2023-Q3MitigatedAnnual report
「Financial assets 70,319 73,637」
Financial assets increased from ¥70,319 million at the end of the previous fiscal year to ¥73,637 million at the end of the third quarter, partially recovering from the impact of the decline in financial asset values since the previous fiscal year. - FY2023-Q2MaterialisedAnnual report
「Financial assets 10 70,319 67,942」
Financial assets decreased from ¥70,319 million at the end of the previous consolidated fiscal year to ¥67,942 million at the end of the second quarter. Financial assets measured at fair value through other comprehensive income also decreased in value. - FY2023-Q1MaterialisedAnnual report
「Within non-current assets, financial assets decreased due to a decline in the market value of securities held.」
The decline in the market value of securities held actually occurred, and financial assets decreased from ¥70,319 million at the end of the previous fiscal year to ¥65,305 million at the end of the first quarter. - FY2022-Q3The decrease in financial assets following the sale of investment securities continuedAnnual report
「Within non-current assets, financial assets decreased due to the sale of investment securities.」
Due to the sale of investment securities, financial assets decreased from ¥120,058 million at the end of the previous fiscal year to ¥71,105 million at the end of the third quarter. - FY2022-Q2Decrease in financial assets due to the sale of investment securitiesAnnual report
「During the second quarter of the current consolidated fiscal year, the sale of investment securities increased cash and cash equivalents within current assets, while financial assets decreased within non-current assets.」
The sale of investment securities increased cash and cash equivalents, while financial assets decreased. Financial assets declined from ¥120,058 million at the end of the previous fiscal year to ¥77,790 million at the end of the second quarter. - FY2022-Q1MitigatedAnnual report
「Financial assets increased within non-current assets due to a rise in the market value of securities held.」
Due to the rise in the market value of securities held, financial assets increased from ¥120,058 million at the end of the previous fiscal year to ¥132,568 million at the end of the first quarter, and the recovery from the impact of the previous fiscal year's market value decline continued. - FY2021MitigatedAnnual report
「Financial assets increased within non-current assets due to a rise in the market value of securities held.」
Financial assets, which had decreased to ¥63,185 million at the end of the previous fiscal year, increased to ¥120,058 million at the end of the current fiscal year, recovering from the impact of the market value decline. - FY2021-Q3MitigatedAnnual report
「Financial assets increased within non-current assets due to a rise in the market value of securities held.」
The recovery in the market value of securities held continued, and financial assets increased from ¥67,817 million at the end of the previous fiscal year to ¥99,253 million at the end of the third quarter. - FY2021-Q2MitigatedAnnual report
「Financial assets increased within non-current assets due to a recovery in the market value of securities held.」
Financial assets, which stood at ¥63,185 million at the end of the previous fiscal year, increased to ¥76,358 million at the end of the second quarter, and the partial recovery from the impact of the decline in the market value of securities held continued. - FY2021-Q1MitigatedAnnual report
「Financial assets increased within non-current assets due to a recovery in the market value of securities held.」
Equity instruments measured at fair value through other comprehensive income, which stood at ¥63,185 million at the end of the previous fiscal year, increased to ¥77,005 million at the end of the first quarter, partially recovering from the impact of the market value decline. - FY2020MaterialisedAnnual report
「Meanwhile, financial assets decreased due to a decline in the market value of securities held, among other factors, and the overall decrease was substantial, partly due to the impact of exchange-rate movements.」
The decline in the fair value of financial assets actually occurred, and equity instruments measured at fair value through other comprehensive income stood at ¥63,185 million. - FY2020-Q3Fair value of financial assets increased from the end of the previous fiscal yearAnnual report
「Financial assets measured at fair value through other comprehensive income Equity instruments 93,758 ― 6,422 100,180」
Equity instruments measured at fair value through other comprehensive income increased from ¥96,698 million at the end of the previous consolidated fiscal year to ¥100,180 million at the end of the third quarter. - FY2020-Q2Fair value of financial assets decreased from the end of the previous fiscal yearAnnual report
「Financial assets measured at fair value through other comprehensive income Equity instruments 84,322 ― 5,918 90,241」
Total equity instruments measured at fair value through other comprehensive income decreased from ¥96,698 million at the end of March 2019 to ¥90,241 million at the end of September 2019. - FY2020-Q1MaterialisedAnnual report
「Financial assets measured at fair value through other comprehensive income Equity instruments 82,715 ― 6,217 88,933」
On an IFRS basis, equity instruments measured at fair value through other comprehensive income decreased from ¥96,698 million at the end of the previous consolidated fiscal year to ¥88,933 million at the end of the first quarter. - FY2019Decrease in the carrying amount of investment securitiesAnnual report
「We held other securities with a market value, with an acquisition cost of ¥13,500 million and a carrying amount on the consolidated balance sheet of ¥90,900 million at the end of the current consolidated fiscal year.」
The carrying amount of investment securities on the consolidated balance sheet decreased from ¥130,341 million at the end of the previous fiscal year to ¥93,354 million at the end of the current fiscal year. - FY2019-Q3Decrease in the carrying amount of investment securitiesAnnual report
「Investment securities 130,341 92,323」
The carrying amount of investment securities on the consolidated balance sheet decreased from ¥130,341 million at the end of the previous consolidated fiscal year to ¥92,323 million at the end of the third quarter. - FY2019-Q1Decrease in the valuation of investment securitiesAnnual report
「Investment securities 130,341 116,212」
The carrying amount of investment securities decreased from ¥130,341 million at the end of the previous consolidated fiscal year to ¥116,212 million at the end of the first quarter. - FY2018Partial sale of investment securities and decrease in valuationAnnual report
「We held investment securities with an acquisition cost of ¥14,800 million and a carrying amount on the consolidated balance sheet of ¥127,600 million at the end of the current consolidated fiscal year.」
The valuation of investment securities decreased from the end of the previous fiscal year, while a gain on sale of ¥25,823 million was recognized from the partial sale of Yamaha Motor shares. - FY2018-Q3Rise in the market value of investment securities and partial saleAnnual report
「Of this amount, fixed assets increased by ¥25,216 million (10.1%) to ¥274,858 million, mainly due to an increase in investment securities resulting from a rise in the market value of securities held.」
Investment securities increased from ¥132,771 million at the end of the previous consolidated fiscal year to ¥149,543 million. Some Yamaha Motor shares were also sold. - FY2018-Q2The increase in the valuation of investment securities continuedAnnual report
「In addition, fixed assets increased by ¥37,772 million (15.1%) to ¥287,414 million, mainly due to an increase in investment securities resulting from a rise in the market value of securities held.」
Investment securities increased as a result of the rise in the market value of securities held, and fixed assets also increased 15.1% year on year. - FY2018-Q1The increase in the valuation of investment securities continuedAnnual report
「Of this amount, fixed assets increased by ¥11,660 million (4.7%) to ¥261,302 million, mainly due to an increase in investment securities resulting from a rise in the market value of securities held.」
As a result of the rise in the market value of securities held, investment securities increased from ¥132,771 million at the end of the previous consolidated fiscal year to ¥143,263 million at the end of the first quarter. - FY2017-Q3Further increase in the valuation of investment securitiesAnnual report
「In addition, fixed assets increased by ¥32,627 million (15.2%) to ¥247,237 million, mainly due to increases in investment securities resulting from a rise in the market value of securities held and in construction in progress.」
Due to a rise in the market value of securities held, investment securities increased from ¥102,821 million at the end of the second quarter to ¥129,416 million. - FY2017-Q2Fair value increasedAnnual report
「Fixed assets decreased by ¥239 million (0.1%) to ¥214,370 million, despite an increase in investment securities resulting from a rise in the market value of securities held, mainly due to a decrease in buildings and structures.」
The change was from a decrease in investment securities due to a decline in market value in the previous quarter to an increase due to a rise in market value in the current quarter. Investment securities increased from ¥96,911 million to ¥102,821 million. - FY2017-Q1MaterialisedAnnual report
「Fixed assets decreased by ¥19,423 million (9.1%) to ¥195,186 million, mainly due to a decrease in investment securities resulting from a decline in the market value of securities held.」
Due to a decline in the market value of securities held, investment securities decreased from ¥96,911 million at the end of the previous fiscal year to ¥81,007 million, also affecting valuation difference and net assets. - FY2016First statedAnnual report
「Other securities with market values are revalued based on market prices and other factors as of the balance-sheet date. Accordingly, their carrying amounts on the balance sheet may fluctuate depending on share prices and other factors as of that date, potentially causing net assets to fluctuate. If their market value falls significantly below acquisition cost, they may also be subject to impairment.」
The carrying amount of investment securities at the end of the consolidated fiscal year was ¥96.911 billion, and the unrealised loss on land was ¥7.3 billion.