Decline in Market Prices and Impairment of Held Investment Securities
First written in FY2017. 4 of 7 entries say "Materialised", first in FY2023-Q3. Latest entry: FY2026.
Orient moved to the "Worse" side of this theme in 2023, 3 years after the typical company in this theme (2020).
The whole theme swung hardest in 2019: 37 of 69 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「During the consolidated fiscal year, impairment losses of ¥272 million were recognized on other securities.」
Impairment losses on investment securities decreased from ¥666 million in the previous fiscal year to ¥272 million, but the accounting loss associated with the risk of impaired value continued. - FY2024-Q3WorsenedAnnual report
「Impairment loss on investment securities 29 164 Other investment valuation loss － 49」
The impairment loss on investment securities increased from ¥29 million in the same period of the previous year to ¥164 million, and an other investment valuation loss of ¥49 million was also recorded. Changes in the value of investments held have continued and expanded as accounting losses. - FY2024-Q2MaterialisedAnnual report
「Impairment loss on investment securities － 94 Other investment valuation loss － 49」
An impairment loss of ¥94 million on investment securities and an other investment valuation loss of ¥49 million were recorded, indicating that the risk of changes in the value of investments held has emerged as an accounting loss. - FY2024-Q1MaterialisedAnnual report
「Other investment valuation loss － 49」
An other investment valuation loss of ¥49 million was recorded in the first quarter, indicating that the risk of changes in the value of investments held has emerged as an accounting loss. - FY2023MaterialisedAnnual report
「Impairment loss on investment securities － 29 During the consolidated fiscal year, impairment losses of ¥89 million were recognized on other securities.」
The risk of declining market prices and impaired value of investment securities emerged as an impairment loss of ¥89 million during the fiscal year. - FY2023-Q3MaterialisedAnnual report
「Impairment loss on investment securities － 29」
An impairment loss of ¥29 million was recorded on investment securities, indicating that the risk of declining market prices and impaired value has emerged as an accounting loss. - FY2017First statedAnnual report
「If the market prices of investment securities held, including listed and unlisted securities and shares in affiliated companies, decline, or the value of an investee is impaired.」
The company lists declines in the market prices of listed and unlisted securities, shares in affiliated companies and other investments, as well as impairment of investee value, as risks.