Share Price Fluctuations in Held Shares
First written in FY2016. 18 of 31 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2019: 53 of 135 companies on the "Worse" side.
- FY2026Increase in valuation differenceAnnual report
「This was mainly due to a ¥3,429 million increase in the valuation difference on other securities included in accumulated other comprehensive income, among other factors.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥3,429 million increase in the valuation difference on other securities. - FY2026-H1Increase in valuation differenceAnnual report
「Valuation difference on other securities △ 1,691 1,306」
The valuation difference on other securities changed from a ¥1,691 million decrease in the same period of the previous year to a ¥1,306 million increase in the current interim consolidated accounting period, and changes in the fair value of held shares and other assets were reflected in net assets. - FY2025MaterialisedAnnual report
「Net assets increased by ¥3,251 million from the end of the previous consolidated fiscal year to ¥68,454 million. The main factors included a ¥4,457 million increase in retained earnings within shareholders' equity and a ¥1,320 million decrease in the valuation difference on other securities included in accumulated other comprehensive income, among others.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥1,320 million decrease in the valuation difference on other securities. - FY2025-H1MaterialisedAnnual report
「The main factor was a ¥1,690 million decrease in the valuation difference on other securities included in accumulated other comprehensive income, among others.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥1,690 million decrease in the valuation difference on other securities. - FY2024-Q3Increase in valuation differenceAnnual report
「Valuation difference on other securities △ 700 2,117」
The valuation difference on other securities changed from a ¥700 million decrease in the same period of the previous year to a ¥2,117 million increase in the cumulative consolidated third quarter, and changes in the fair value of held shares and other assets were reflected in net assets. - FY2024-Q2Increase in valuation differenceAnnual report
「The main factors included a ¥1,987 million increase in retained earnings within shareholders' equity and a ¥2,085 million increase in the valuation difference on other securities included in accumulated other comprehensive income, among others.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥2,085 million increase in the valuation difference on other securities. - FY2024-Q1Increase in valuation differenceAnnual report
「The valuation difference on other securities increased by ¥1,553 million.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥1,553 million increase in the valuation difference on other securities. - FY2023MaterialisedAnnual report
「During the consolidated fiscal year, the company recognized impairment losses of ¥150 million on investment securities, comprising ¥150 million on shares of affiliates and ¥0 million on investment securities.」
The company recognized a ¥150 million impairment loss on shares of affiliates held, and fluctuations in share prices and share values were actually reflected in profit and loss. The valuation difference on other securities also decreased by ¥12 million. - FY2023-Q3MaterialisedAnnual report
「Valuation difference on other securities 461 △ 700」
The valuation difference on other securities changed from an increase of ¥461 million in the same period of the previous year to a decrease of ¥700 million in the cumulative consolidated third quarter, and changes in the fair value of held shares and other assets were reflected in net assets. - FY2023-Q2MaterialisedAnnual report
「Valuation difference on other securities 497 △ 869」
The valuation difference on other securities changed from an increase of ¥497 million in the same period of the previous year to a decrease of ¥869 million in the cumulative consolidated second quarter, and changes in the fair value of held shares and other assets were reflected in net assets. - FY2023-Q1MaterialisedAnnual report
「Valuation difference on other securities 256 △ 733」
The valuation difference on other securities changed from an increase in the same period of the previous year to a ¥733 million decrease in the current quarter, and changes in the fair value of held shares and other assets were reflected in net assets. - FY2022-Q3MaterialisedAnnual report
「During the fiscal year, we sold part of our holding in Nepon Co., Ltd., an equity-method affiliate, and recognized a loss on the sale of investment securities of ¥294 million, but」
In connection with the partial sale of held shares, the company recognized a ¥294 million loss on the sale of investment securities, and losses related to held securities were actually reflected in profit and loss. - FY2022-Q2Increase in valuation differenceAnnual report
「The main factors included a ¥1,207 million increase in retained earnings and a ¥490 million increase in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥490 million increase in the valuation difference on other securities. - FY2022-Q1Increase in valuation differenceAnnual report
「The main factor was a ¥248 million increase in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥248 million increase in the valuation difference on other securities. - FY2021Increase in valuation differenceAnnual report
「Net assets increased by ¥4,427 million from the end of the previous consolidated fiscal year to ¥47,635 million. The main factors included an ¥1,861 million increase in retained earnings and a ¥2,354 million increase in the valuation difference on other securities included in accumulated other comprehensive income, among others.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥2,354 million increase in the valuation difference on other securities. - FY2021-Q3Increase in valuation differenceAnnual report
「The main factors included a ¥958 million increase in retained earnings and a ¥1,206 million increase in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥1,206 million increase in the valuation difference on other securities. - FY2021-Q1Increase in valuation differenceAnnual report
「The main factor was a ¥834 million increase in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥834 million increase in the valuation difference on other securities. This was a movement in the opposite direction from the decreases through the same period of the previous year. - FY2020MaterialisedAnnual report
「The main factors included a ¥1,869 million increase in retained earnings and a ¥2,759 million decrease in the valuation difference on other securities included in accumulated other comprehensive income, among others.」
Changes in the fair value of held shares were reflected in net assets as a ¥2,759 million decrease in the valuation difference on other securities. The company also recognized ¥197 million in impairment losses on investment securities. - FY2020-Q3MaterialisedAnnual report
「The main factors included a ¥941 million increase in retained earnings and a ¥422 million increase in the valuation difference on other securities included in accumulated other comprehensive income.」
The valuation difference on other securities increased by ¥422 million, and changes in the fair value of held shares and other assets were reflected in net assets. - FY2020-Q2MaterialisedAnnual report
「The main factors included a ¥678 million increase in retained earnings and a ¥783 million decrease in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares and other assets were reflected in net assets as a ¥783 million decrease in the valuation difference on other securities. - FY2020-Q1MaterialisedAnnual report
「The main factor was a ¥727 million decrease in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares were reflected in net assets as a ¥727 million decrease in the valuation difference on other securities. - FY2019MaterialisedAnnual report
「Net assets increased by ¥464 million from the end of the previous consolidated fiscal year to ¥44,199 million. The main factors included a ¥2,312 million increase in retained earnings and a ¥1,928 million decrease in the valuation difference on other securities included in accumulated other comprehensive income.」
Changes in the fair value of held shares were reflected in net assets as a ¥1,928 million decrease in the valuation difference on other securities. The company also recognized ¥54 million in impairment losses on investment securities. - FY2019-Q3MaterialisedAnnual report
「Retained earnings increased by ¥1,264 million, while the valuation difference on other securities included in accumulated other comprehensive income decreased by ¥2,067 million.」
The valuation difference on other securities decreased by ¥2,067 million, and changes in the fair value of held shares were reflected in net assets. In addition, the company recognized ¥54 million in impairment losses on investment securities. - FY2019-Q2MaterialisedAnnual report
「Retained earnings increased by ¥955 million, while the valuation difference on other securities included in accumulated other comprehensive income increased by ¥192 million.」
The valuation difference on other securities increased by ¥192 million, and changes in the fair value of held shares were reflected in accumulated other comprehensive income. - FY2019-Q1MaterialisedAnnual report
「Retained earnings increased by ¥363 million, while the valuation difference on other securities included in accumulated other comprehensive income decreased by ¥680 million.」
The valuation difference on other securities decreased by ¥680 million, and changes in the fair value of held shares were reflected in accumulated other comprehensive income. - FY2018RestatedAnnual report
「Our group holds shares primarily in business partners, and these holdings are exposed to share price fluctuation risk. In response to these risks, we take mitigating measures, including reviewing and selling shares as appropriate, while considering the business benefits of the relationships, dividend yields and other factors. However, these holdings may affect our group's operating results and financial position.」
The company reiterates its response to the share price fluctuation risk of shares held for policy purposes, including reviewing the holdings based on business benefits and dividend yields. - FY2017RestatedAnnual report
「Our group holds shares primarily in business partners, and these holdings are exposed to share price fluctuation risk. In response to these risks, we take mitigating measures, including reviewing and selling shares as appropriate, while considering the business benefits of the relationships, dividend yields and other factors.」
The company reiterates its response to the share price fluctuation risk of shares held for policy purposes, including reviewing the holdings based on business benefits and dividend yields. - FY2017-Q3MaterialisedAnnual report
「Our group holds shares for policy purposes under a policy of maintaining a structure for stable management, primarily in business partners. However, changes in the fair value of these shares may materially affect our group's financial position and operating results. In this context, following significant fluctuations in the fair value of shares held for policy purposes between the end of the first-quarter consolidated accounting period and the end of the third-quarter consolidated accounting period, we reviewed our method of recognizing impairment losses on securities for quarterly accounting periods.」
The fair value of shares held for policy purposes fluctuated significantly between the end of the first and third quarters, leading to a review of the valuation method. The valuation difference on other securities also increased from ¥4,820 million at the end of the previous consolidated fiscal year to ¥6,526 million. - FY2017-Q2MaterialisedAnnual report
「Profit attributable to owners of the parent was ¥942 million, down 16.9% year on year, mainly due to the recognition of impairment losses on investment securities.」
The company recognized ¥97 million in impairment losses on investment securities, and changes in the value of held securities appeared as a factor behind the decline in quarterly net income attributable to owners of the parent. - FY2017-Q1MaterialisedAnnual report
「Profit attributable to owners of the parent was ¥420 million, down 32.9% year on year, mainly due to the recognition of impairment losses on investment securities.」
The recognition of impairment losses on investment securities affected quarterly net income through changes in the value of held securities. - FY2016First statedAnnual report
「Our group holds shares primarily in business partners, and these holdings are exposed to share price fluctuation risk.」
Share price movements in held shares, primarily those of business partners, are considered a risk.