Impact of Declining Unrealized Gains on Investment Securities on Assets and Net Assets
First written in FY2017-Q1. 20 of 28 entries say "Mitigated", first in FY2017. Latest entry: 2026-08-04.
H2o Retailing moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
20 other companies' latest entry also says "Worsened".
- 2026-08-04WorsenedEarnings
「Valuation difference on other securities 46,743 34,157」
The valuation difference on other securities decreased from ¥46,743 million at the end of March 2026 to ¥34,157 million at the end of June 2026. - FY2026-H1MitigatedAnnual report
「Valuation difference on available-for-sale securities 47,606 61,676」
The valuation difference on available-for-sale securities increased from ¥47,606 million at the end of March 2025 to ¥61,676 million at the end of September 2025, mitigating the impact of declining unrealized gains on net assets. - FY2025MitigatedAnnual report
「This was due mainly to a ¥3,558 million increase in the valuation difference on available-for-sale securities, reflecting higher unrealized gains on shares.」
The valuation difference on available-for-sale securities increased by ¥3,558 million, mitigating the impact on net assets of the risk of declining unrealized gains on investment securities. - FY2025-H1WorsenedAnnual report
「Valuation difference on available-for-sale securities 44,048 39,476」
The valuation difference on available-for-sale securities decreased by ¥4,572 million, from ¥44,048 million at the end of March 2024 to ¥39,476 million at the end of September 2024, creating an impact on net assets from declining unrealized gains on investment securities. A risk that had existed previously was quantified again in the interim period under review. - FY2024-Q3WorsenedAnnual report
「Valuation difference on available-for-sale securities 42,925 42,648」
The valuation difference on available-for-sale securities decreased by ¥277 million, from ¥42,925 million at the end of March 2023 to ¥42,648 million at the end of December 2023, and the impact of declining unrealized gains on net assets re-emerged. - FY2024-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities 42,925 46,996」
The valuation difference on available-for-sale securities increased by ¥4,071 million, from ¥42,925 million at the end of March 2023 to ¥46,996 million at the end of September 2023, mitigating the impact of declining unrealized gains on net assets. - FY2024-Q1MitigatedAnnual report
「Valuation difference on available-for-sale securities 42,925 48,957」
The valuation difference on available-for-sale securities increased by ¥6,032 million, from ¥42,925 million at the end of the previous consolidated fiscal year to ¥48,957 million, mitigating the impact of declining unrealized gains on assets and net assets. - FY2023MitigatedAnnual report
「This was due mainly to increases of ¥13,173 million in retained earnings and ¥7,044 million in the valuation difference on available-for-sale securities, resulting from the recognition of net income attributable to owners of the parent and other factors.」
The valuation difference on available-for-sale securities increased by ¥7,044 million, mitigating the impact of declining unrealized gains on net assets. - FY2023-Q3MitigatedAnnual report
「Valuation difference on available-for-sale securities 35,881 42,853」
The valuation difference on available-for-sale securities increased from ¥35,881 million at the end of the previous consolidated fiscal year to ¥42,853 million, mitigating the impact of declining unrealized gains on assets and net assets. - FY2023-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities 35,881 46,962」
The valuation difference on available-for-sale securities increased from ¥35,881 million at the end of the previous consolidated fiscal year to ¥46,962 million, mitigating the impact of declining unrealized gains on assets and net assets. - FY2023-Q1MitigatedAnnual report
「Valuation difference on available-for-sale securities 35,881 39,809」
The valuation difference on available-for-sale securities increased from ¥35,881 million at the end of the previous consolidated fiscal year to ¥39,809 million, mitigating the impact of declining unrealized gains on assets and net assets. - FY2022-Q3WorsenedAnnual report
「Valuation difference on available-for-sale securities 38,668 36,944」
The valuation difference on available-for-sale securities decreased from ¥38,668 million at the end of the previous consolidated fiscal year to ¥36,944 million, and the impact of declining unrealized gains on assets and net assets re-emerged. - FY2022-Q2MitigatedAnnual report
「Valuation difference on available-for-sale securities 38,668 42,740」
The valuation difference on available-for-sale securities increased by ¥4,072 million, from ¥38,668 million at the end of the previous consolidated fiscal year to ¥42,740 million, recovering from the impact of declining unrealized gains through the previous quarter. - FY2022-Q1WorsenedAnnual report
「Valuation difference on available-for-sale securities 38,668 34,040」
The valuation difference on available-for-sale securities related to unrealized gains on investment securities decreased by ¥4,628 million from the end of the previous consolidated fiscal year. The valuation difference turned down again after increasing through the previous fiscal year. - FY2021-Q3MitigatedAnnual report
「This was due mainly to increases of ¥32,223 million in cash and deposits and ¥13,081 million in investment securities, reflecting higher unrealized gains and other factors.」
Higher unrealized gains on investment securities increased investment securities by ¥13,081 million and the valuation difference on available-for-sale securities by ¥9,522 million. - FY2021-Q2MitigatedAnnual report
「Total assets at the end of the second quarter of the consolidated fiscal period were ¥595,909 million, an increase of ¥9,004 million from the end of the previous consolidated fiscal year. This was due mainly to a ¥12,628 million increase in investment securities, reflecting higher unrealized gains and other factors.」
The increase in unrealized gains on investment securities continued, resulting in a ¥12,628 million increase in investment securities. The recovery from the decline in unrealized gains in the previous quarter continued. - FY2021-Q1MitigatedAnnual report
「This was due mainly to increases of ¥7,559 million in investment securities, reflecting higher unrealized gains, and ¥3,905 million in notes and accounts receivable, reflecting seasonal factors and other considerations.」
Unrealized gains on investment securities increased, resulting in a ¥7,559 million increase in investment securities. - FY2020-Q3MitigatedAnnual report
「An increase in unrealized gains on investment securities increased the valuation difference on available-for-sale securities by ¥1,069 million.」
Unrealized gains on investment securities increased, resulting in a ¥1,069 million increase in the valuation difference on available-for-sale securities. - FY2020-Q2MitigatedAnnual report
「This was mainly due to a ¥1,362 million increase in the valuation difference on available-for-sale securities resulting from higher unrealized gains on investment securities, while retained earnings decreased by ¥1,008 million due to the recognition of quarterly net income attributable to owners of the parent of ¥1,463 million and the payment of ¥2,471 million in dividends.」
Unlike the decline in unrealized gains in the previous quarter, the valuation difference increased by ¥1,362 million due to higher unrealized gains on investment securities. - FY2020-Q1RestatedAnnual report
「Net assets also decreased by ¥2,101 million from the end of the previous consolidated fiscal year to ¥277,502 million. This was mainly due to decreases of ¥902 million in retained earnings resulting from the recognition of quarterly net income attributable to owners of the parent of ¥1,569 million and the payment of ¥2,471 million in dividends, and ¥1,549 million in the valuation difference on available-for-sale securities resulting from lower unrealized gains on investment securities.」
The valuation difference on available-for-sale securities decreased by ¥1,549 million due to lower unrealized gains on investment securities. The impact of declining unrealized gains continued. - FY2019-Q3WorsenedAnnual report
「This was due mainly to a ¥1,762 million decrease in the valuation difference on available-for-sale securities resulting from lower unrealized gains on investment securities, while retained earnings increased by ¥1,285 million due to the recognition of quarterly net income attributable to owners of the parent of ¥6,227 million and the payment of ¥4,941 million in dividends.」
The increase in unrealized gains through the previous quarter reversed, and the valuation difference decreased by ¥1,762 million due to lower unrealized gains on investment securities. - FY2019-Q2MitigatedAnnual report
「This was due mainly to a ¥169 million increase in the valuation difference on available-for-sale securities resulting from higher unrealized gains on investment securities, while retained earnings decreased by ¥2,330 million due to the recognition of quarterly net income attributable to owners of the parent of ¥139 million and the payment of ¥2,469 million in dividends.」
The valuation difference on available-for-sale securities increased by ¥169 million due to higher unrealized gains on investment securities. - FY2019-Q1MitigatedAnnual report
「This was due to increases of ¥4,621 million in property, plant and equipment associated with the opening of the Phase I building of Hanshin Umeda Main Store during reconstruction, ¥3,819 million in notes and accounts receivable due to seasonal factors, and ¥3,145 million in investment securities resulting mainly from higher unrealized gains, while cash and deposits decreased by ¥24,580 million due mainly to the payment of corporate income taxes.」
Investment securities increased by ¥3,145 million due mainly to higher unrealized gains, indicating no impact on assets or net assets from a decline in unrealized gains. - FY2018-Q3MitigatedAnnual report
「This was due mainly to a ¥23,056 million increase in investment securities resulting from higher unrealized gains, among other factors.」
The increase in assets from higher unrealized gains on investment securities continued, and the amount of the increase expanded from the previous quarter. - FY2018-Q2MitigatedAnnual report
「This was due to increases of ¥19,950 million in investment securities resulting mainly from higher unrealized gains and ¥4,238 million in construction in progress as the reconstruction work at Hanshin Umeda Main Store progressed, while cash and deposits decreased by ¥5,198 million and notes and accounts receivable decreased by ¥2,370 million due to seasonal factors, among other factors.」
Investment securities increased by ¥19,950 million due to higher unrealized gains. - FY2018-Q1MitigatedAnnual report
「This was due to a ¥10,491 million increase in investment securities resulting mainly from higher unrealized gains and a ¥3,107 million increase in notes and accounts receivable due to seasonal factors, while cash and deposits decreased by ¥12,519 million due mainly to the payment of corporate income taxes.」
Investment securities increased by ¥10,491 million as unrealized gains increased. - FY2017MitigatedAnnual report
「Valuation difference on available-for-sale securities: ¥893 million」
The valuation difference on investment securities increased by ¥893 million in the current fiscal year, improving from the impact of the decline in unrealized gains reported in the previous fiscal year. - FY2017-Q1MaterialisedAnnual report
「This was mainly due to a ¥5,914 million decrease in investment securities resulting from a decline in unrealized gains and a ¥7,308 million decrease in cash and deposits due to the payment of corporate income taxes, among other factors.」
The decline in unrealized gains on investment securities reduced both investment securities and the valuation difference on available-for-sale securities.