Market-Price Volatility Risk in Investment Securities
First written in FY2017. 5 of 9 entries say "Materialised", first in FY2020. Latest entry: FY2026.
Retail Partners moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
The whole theme swung hardest in 2019: 68 of 144 companies on the "Worse" side.
28 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「During the current consolidated fiscal year, from 1 March 2025 to 28 February 2026, there were no securities subject to impairment treatment.」
The disclosure states that no impairment treatment was required for investment securities during the current year. The market-price fluctuation risk itself continues. - FY2025MitigatedAnnual report
「No securities were impaired during the consolidated fiscal year.」
The disclosure states that impairment losses on securities and shares of affiliated companies had occurred through the previous fiscal year, but no impairment losses on securities occurred during the current fiscal year. - FY2023MaterialisedAnnual report
「During the current consolidated fiscal year, the Group recognized impairment losses of ¥20.634 million on securities, comprising ¥1.251 million on other securities and ¥19.383 million on shares of affiliated companies.」
Impairment losses resulting from declines in the market prices or intrinsic values of investment securities and shares of affiliated companies also occurred during the year. - FY2022MaterialisedAnnual report
「During the current consolidated fiscal year, the Group recognized impairment losses of ¥37.043 million on securities classified as other securities.」
With respect to market-price fluctuation risk for investment securities, impairment losses of ¥37.043 million on other securities occurred. - FY2022-Q2MaterialisedAnnual report
「Valuation loss on investment securities 35,943」
With respect to market-price fluctuation risk for investment securities, a valuation loss of ¥35.943 million was recognized during the six months ended the second quarter of the current fiscal year. - FY2021-Q2MaterialisedAnnual report
「Valuation loss on investment securities 96,571」
With respect to market-price fluctuation risk for investment securities, a valuation loss of ¥96.571 million was recognized during the six months ended the second quarter of the current fiscal year. - FY2020MaterialisedAnnual report
「During the current consolidated fiscal year, the Group recognized impairment losses of ¥70.095 million on securities classified as other securities.」
With respect to market-price fluctuation risk for investment securities, impairment losses of ¥70.095 million on other securities actually occurred. - FY2019WorsenedAnnual report
「Fixed assets increased by ¥7,073 million from the end of the previous consolidated fiscal year to ¥74,933 million. This was mainly due to increases of ¥398 million in buildings and structures, net, and ¥7,044 million in investment securities. Securities and investment securities primarily consist of shares related to business dealings with business partners and are exposed to risks from fluctuations in market prices.」
Investment securities increased by ¥7,044 million in connection with the acquisition of shares in アークス・バローホールディングス and other companies, increasing the balance of investment securities exposed to market-price fluctuations. - FY2017First statedAnnual report
「Investment securities primarily consist of shares related to business relationships with customers and other counterparties and are exposed to the risk of market price fluctuations.」
The disclosure states that the Group holds shares in business partners and other companies and is exposed to risks from fluctuations in market prices.