Deteriorating Market Conditions and Concerns over Investee Performance for Securities
First written in FY2016. 10 of 28 entries say "Materialised", first in FY2019-Q3. Latest entry: 2026-08-07.
Tsukamoto Corporation 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: 40 of 74 companies on the "Worse" side.
13 other companies' latest entry also says "Other".
- 2026-08-07OtherEarnings
「投資その他の資産における投資有価証券が時価評価等により2,073百万円増加したこと等が主な要因となります。」
投資有価証券の時価評価等による増加が続き、市場評価による変動が増加方向で表れている。 - FY2026Increase in fair value and partial salesAnnual report
「The main factor was a ¥2,772 million increase in investment securities included in investments and other assets as a result of fair value measurement and other factors.」
Investment securities increased by ¥2,772 million as a result of fair value measurement and other factors, while the valuation difference on other securities also increased by ¥1,926 million. Meanwhile, one security was sold, resulting in a gain on sale of ¥149 million. - FY2026-H1Continued increase in investment securities from fair value measurementAnnual report
「The main factors were a ¥481 million decrease in cash and deposits, a ¥418 million increase in inventories, a ¥1,719 million increase in investment securities included in investments and other assets as a result of fair value measurement, and a ¥300 million decrease in capital contributions.」
Investment securities increased by ¥1,719 million as a result of fair value measurement, while the valuation difference on other securities also increased by ¥1,177 million. Market-based valuation fluctuations continued in an upward direction. - FY2025Continued increase in investment securities from fair value measurementAnnual report
「The main factor was a ¥1,242 million increase in investment securities included in investments and other assets as a result of fair value measurement.」
Investment securities increased by ¥1,242 million as a result of fair value measurement, while the valuation difference on other securities also increased by ¥811 million. Market-based valuation fluctuations continued, but moved in an upward direction during the fiscal year. - FY2025-H1MaterialisedAnnual report
「At the end of the interim consolidated accounting period, total assets decreased by ¥1,399 million from the end of the previous consolidated fiscal year to ¥26,776 million. This was mainly due to a ¥529 million decrease in notes and accounts receivable—trade included in current assets and a ¥448 million decrease in investment securities included in investments and other assets as a result of the decline in fair value.」
Investment securities decreased by ¥448 million as a result of the decline in fair value, with market and valuation fluctuation risk reflected in an actual decline in valuation. The valuation difference on other securities also decreased by ¥312 million. - FY2024Increase in investment securities from fair value measurement and recognition of gains on salesAnnual report
「The main factors were a ¥515 million increase in cash and deposits and a ¥294 million decrease in notes and accounts receivable—trade included in current assets, as well as a ¥2,103 million increase in investment securities included in investments and other assets as a result of fair value measurement and other factors.」
Investment securities increased by ¥2,103 million as a result of fair value measurement and other factors, while a valuation loss of ¥2.920 million was also recognized. In addition, a gain on sales of ¥367.056 million was recognized from the sale of investment securities and other assets. - FY2024-Q3Continued increase in investment securities from fair value measurementAnnual report
「Total assets increased by ¥550 million from the end of the previous consolidated fiscal year to ¥26,358 million, mainly due to a ¥1,276 million increase in investment securities included in investments and other assets as a result of fair value measurement and other factors.」
Investment securities increased by ¥1,276 million as a result of fair value measurement and other factors, while the valuation difference on other securities also increased by ¥885 million. Market conditions and valuation fluctuations are reflected as an increase. - FY2024-Q2Increase in investment securities from fair value measurementAnnual report
「This was due to a ¥460 million decrease in notes and accounts receivable—trade included in current assets, offset by a ¥1,421 million increase in investment securities included in investments and other assets as a result of fair value measurement and other factors.」
Investment securities increased by ¥1,421 million as a result of fair value measurement and other factors, while the valuation difference on other securities also increased by ¥986 million. Market-based valuation fluctuations are reflected as an increase. - FY2024-Q1Increase in investment securities from fair value measurementAnnual report
「At the end of the first quarter, total assets increased by ¥196 million from the end of the previous fiscal year to ¥26,004 million, mainly due to a ¥616 million decrease in notes and accounts receivable and a ¥773 million increase in investment securities under investments and other assets from fair-value measurement.」
Investment securities increased by ¥773 million as a result of fair value measurement, while the valuation difference on other securities increased by ¥536 million. Market-based valuation fluctuations are reflected as an increase. - FY2023MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥4.097 million were recognized on investment securities, all of which related to shares classified as other securities.」
An impairment loss of ¥4.097 million was recognized on investment securities. In addition, the balance of investment securities increased by ¥946 million from the end of the previous fiscal year as a result of acquisitions and fair value measurement. - FY2023-Q3Increase from the acquisition and fair value measurement of investment securitiesAnnual report
「Property, plant and equipment and other fixed assets decreased by ¥238 million from the end of the previous consolidated fiscal year. This was due to a ¥322 million decrease in property, plant and equipment resulting from the sale of fixed assets at outlet stores and other factors, a ¥757 million increase in investments and other assets resulting from the acquisition and fair value measurement of investment securities, and a ¥700 million decrease resulting from the recovery of capital contributions.」
Investment securities increased by ¥757 million as a result of acquisitions and fair value measurement. Market-based valuation and other factors continue to cause fluctuations in value. - FY2023-Q2MaterialisedAnnual report
「Net assets decreased by ¥69 million from the end of the previous consolidated fiscal year to ¥11,459 million. This was due to decreases of ¥46 million in valuation difference on available-for-sale securities and ¥48 million in deferred gains or losses on hedges under accumulated other comprehensive income, together with a ¥22 million increase in treasury shares.」
Valuation difference on available-for-sale securities decreased by ¥46 million, with a decline in carrying value due to fluctuations in market conditions and valuations also appearing in the current quarter. - FY2022Increase in valuation difference on securitiesAnnual report
「Valuation difference on available-for-sale securities under accumulated other comprehensive income was ¥1,088 million (¥927 million at the end of the previous consolidated fiscal year).」
Valuation difference on available-for-sale securities increased by ¥161 million. Market valuation fluctuations continue, but moved in the direction of an increase in the current fiscal year. - FY2022-Q3MaterialisedAnnual report
「Retained earnings were ¥7,185 million (¥7,315 million at the end of the previous consolidated fiscal year), total shareholders' equity was ¥10,639 million (¥10,749 million at the end of the previous consolidated fiscal year), and valuation difference on available-for-sale securities under accumulated other comprehensive income was ¥855 million (¥927 million at the end of the previous consolidated fiscal year). As a result, total net assets were ¥11,627 million (¥11,830 million at the end of the previous consolidated fiscal year), among other factors.」
Valuation difference on available-for-sale securities decreased by ¥72 million from ¥927 million to ¥855 million, with a decline in carrying value due to fluctuations in market conditions and valuations appearing again. - FY2022-Q2Continued increase in valuation difference on securitiesAnnual report
「Retained earnings were ¥7,285 million (¥7,315 million at the end of the previous consolidated fiscal year), total shareholders' equity was ¥10,739 million (¥10,749 million at the end of the previous consolidated fiscal year), and valuation difference on available-for-sale securities under accumulated other comprehensive income was ¥962 million (¥927 million at the end of the previous consolidated fiscal year). As a result, total net assets were ¥11,840 million (¥11,830 million at the end of the previous consolidated fiscal year), among other factors.」
Valuation difference on available-for-sale securities increased by ¥35 million from ¥927 million to ¥962 million. Market valuation fluctuations continue. - FY2022-Q1MaterialisedAnnual report
「Retained earnings were ¥7,068 million (¥7,315 million at the end of the previous consolidated fiscal year), total shareholders' equity was ¥10,501 million (¥10,749 million at the end of the previous consolidated fiscal year), and valuation difference on available-for-sale securities under accumulated other comprehensive income was ¥835 million (¥927 million at the end of the previous consolidated fiscal year). As a result, total net assets were ¥11,482 million (¥11,830 million at the end of the previous consolidated fiscal year), among other factors.」
Valuation difference on available-for-sale securities decreased by ¥92 million from ¥927 million to ¥835 million, with fluctuations in market conditions and valuations again moving in the direction of a decline. - FY2021-Q3Increase in valuation difference on other securitiesAnnual report
「This was due to a ¥525 million increase in cash and deposits and a ¥912 million decrease in notes and accounts receivable among current assets, together with a ¥279 million increase in investment securities under investments and other assets due to fair value adjustments and other factors.」
Investment securities increased by ¥279 million due to fair value adjustments and other factors, with the valuation fluctuation continuing from the previous fiscal year moving in the direction of an increase. This does not state that the risk of market fluctuations has disappeared. - FY2021-Q2Continued increase in valuation difference on securitiesAnnual report
「Net assets decreased by ¥36 million from the end of the previous consolidated fiscal year to ¥10,976 million. The primary factors were a ¥114 million decrease in retained earnings due to dividend payments and other factors and a ¥91 million increase in valuation difference on available-for-sale securities under accumulated other comprehensive income.」
Valuation difference on available-for-sale securities increased by ¥91 million, with the valuation fluctuation continuing from the previous fiscal year moving in the direction of an increase this time. This does not state that the risk of market fluctuations has disappeared. - FY2021-Q1Increase in valuation difference on other securitiesAnnual report
「Net assets decreased by ¥235 million from the end of the previous consolidated fiscal year to ¥10,776 million, mainly because total shareholders' equity decreased by ¥269 million due to a decrease in retained earnings and valuation difference on available-for-sale securities under accumulated other comprehensive income increased by ¥39 million, among other factors.」
Valuation difference on available-for-sale securities increased by ¥39 million, moving in the opposite direction from the decline in carrying value through the previous fiscal year. This does not state that the risk of fluctuations in market conditions and valuations has disappeared. - FY2020MaterialisedAnnual report
「The primary factors were a ¥677 million increase in inventories and a ¥1,004 million decrease in cash and deposits among current assets, together with a ¥709 million decrease in investment securities under investments and other assets due to fair value adjustments and other factors.」
Investment securities decreased by ¥709 million due to fair value adjustments and other factors, with the risk of fluctuations in market conditions and valuations appearing as an actual decline in carrying value. In addition, an impairment loss of ¥72.627 million on investment securities was recognized. - FY2020-Q3Rebound increase in the fair value of investment securitiesAnnual report
「This was due to a ¥599 million decrease in cash and deposits and a ¥1,211 million decrease in notes and accounts receivable among current assets, together with a ¥994 million increase in inventories and a ¥138 million increase in investment securities under investments and other assets due to fair value adjustments and other factors.」
Investment securities increased by ¥138 million due to fair value adjustments and other factors, moving in the opposite direction from the previous decline in carrying value. This does not state that the risk of fluctuations in market valuations has disappeared. - FY2020-Q2MaterialisedAnnual report
「This was due to a ¥720 million decrease in cash and deposits and a ¥316 million decrease in notes and accounts receivable among current assets, together with a ¥728 million increase in inventories and a ¥182 million decrease in investment securities under investments and other assets due to fair value adjustments and other factors.」
Investment securities decreased by ¥182 million due to fair value adjustments and other factors, with the risk of fluctuations in market conditions and valuations appearing as a decline in carrying value in the current quarter as well. - FY2020-Q1MaterialisedAnnual report
「Net assets decreased by ¥444 million from the end of the previous consolidated fiscal year to ¥10,861 million, mainly because total shareholders' equity decreased by ¥222 million due to a decrease in retained earnings and valuation difference on available-for-sale securities under accumulated other comprehensive income decreased by ¥205 million, among other factors.」
Valuation difference on available-for-sale securities decreased by ¥205 million, and investment securities also decreased by ¥291 million from the end of the previous consolidated fiscal year. The decline in securities value due to market valuations and other factors also appeared in the current quarter. - FY2019MaterialisedAnnual report
「The primary factor was a ¥578 million decrease in investment securities under investments and other assets due to fair value adjustments and other factors.」
Investment securities decreased by ¥578 million due to fair value adjustments and other factors, with the risk of fluctuations in market conditions and valuations appearing as a decline in carrying value. - FY2019-Q3MaterialisedAnnual report
「The primary factors were a ¥1,267 million decrease in notes and accounts receivable, a ¥198 million increase in cash and deposits, and a ¥313 million increase in inventories among current assets, together with a ¥647 million decrease in investment securities under investments and other assets among non-current assets due to fair value adjustments and other factors.」
Investment securities decreased by ¥647 million due to fair value adjustments and other factors, with the risk of fluctuations in securities market conditions and valuations appearing as an actual decline in carrying value. - FY2018RestatedAnnual report
「The group's holdings of securities entail the possibility of recognizing impairment losses due to deteriorating market conditions or concerns over the performance of investees, as well as the possibility that fluctuations in share prices may constrain the amount of funds that can be raised.」
The risks of impairment losses and fundraising constraints resulting from deteriorating securities market conditions and concerns over investee performance are again disclosed. - FY2017RestatedAnnual report
「The group's holdings of securities entail the possibility of recognizing impairment losses due to deteriorating market conditions or concerns over the performance of investees, as well as the possibility that fluctuations in share prices may constrain the amount of funds that can be raised.」
The risks of impairment losses and fundraising constraints resulting from deteriorating securities market conditions, concerns over investee performance, and share price fluctuations are again disclosed. - FY2016First statedAnnual report
「The group's holdings of securities entail the possibility of recognizing impairment losses due to deteriorating market conditions or concerns over the performance of investees, as well as the possibility that fluctuations in share prices may constrain the amount of funds that can be raised.」
The group anticipates impairment losses and constraints on fundraising resulting from share price fluctuations.