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IwaiCosmo Holdings (8707) · RiskMitigated

Impact of Interest Rate and Exchange Rate Fluctuations on the Valuation of Financial Assets and Liabilities

First written in FY2020. 4 of 8 entries say "Mitigated", first in FY2021. Latest entry: FY2026.

8entries
7years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020MitigatedFY2021OtherFY2022 – FY2023MitigatedFY2024WorsenedFY20252020: 120202021: 120212022: 120222023: 120232024: 120242025: 120252026: 22026
Same theme, other companies
Impact of foreign exchange and interest rate fluctuations on the value of assets, liabilities and equityA theme 30 companies write about · 28 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2023: 13 of 28 companies on the "Worse" side.

9 other companies' latest entry also says "Mitigated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 30 companies compared. The sentences above are computed from all 30.
Full recordFilings, disclosures and news, newest first
  1. FY2026MitigatedAnnual report

    「Assuming all other risk variables remain constant, a 1% rise in interest rates as of 31 March 2026 is expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥12 million. Conversely, a 1% fall in interest rates is expected to increase the fair value of the net amount of the relevant financial assets (asset position) by ¥13 million. In addition, a 3% appreciation of the yen against other currencies as of 31 March 2026 is expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥9 million.」

    Sensitivity to a 1% change in interest rates declined from ¥23 million and ¥25 million in the previous period to ¥12 million and ¥13 million, while the impact of a 3% change in foreign exchange rates was ¥9 million, unchanged from the previous period.
  2. 2026-06-03MitigatedGeneral Meetings of Shareholders

    「Assuming all other risk variables remain constant, if interest rates as of the end of March 2026 rise by 1%, the fair value on the asset side, net of the relevant financial assets and financial liabilities, is expected to decrease by ¥12 million. Conversely, if interest rates fall by 1%, the fair value of the relevant financial assets on the asset side is expected to increase by ¥13 million.」

    Sensitivity to interest-rate movements decreased from ¥23 million and ¥25 million in the previous disclosure to ¥12 million and ¥13 million. The impact of a 3% foreign-exchange movement was ¥9 million, with no significant change from the previous level.
  3. FY2025WorsenedAnnual report

    「Assuming all other risk variables remain constant, a 1% rise in interest rates as of 31 March 2025 is expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥23 million. Conversely, a 1% fall in interest rates is expected to increase the fair value of the net amount of the relevant financial assets (asset position) by ¥25 million. In addition, a 3% appreciation of the yen against other currencies is expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥9 million.」

    Sensitivity to a 1% change in interest rates increased from ¥14 million in the previous period to ¥23 million and ¥25 million, while the impact of a 3% change in foreign exchange rates increased from ¥6 million to ¥9 million.
  4. FY2024MitigatedAnnual report

    「Assuming all other risk variables remain constant, a 1% rise in interest rates as of 31 March 2024 is expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥14 million. Conversely, a 1% fall in interest rates is expected to increase the fair value of the net amount of the relevant financial assets (asset position) by ¥14 million. In addition, a 3% appreciation of the yen against other currencies is expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥6 million. Conversely, a 3% depreciation of the yen against other currencies is expected to increase the fair value of the net amount of the relevant financial assets (asset position) by ¥6 million.」

    Sensitivity to a 1% change in interest rates declined from ¥21 million in the previous period to ¥14 million, while the impact of a 3% change in foreign exchange rates declined from ¥9 million to ¥6 million.
  5. FY2023Higher interest rate sensitivity, lower foreign exchange sensitivityAnnual report

    「A 1% rise in interest rates as of 31 March 2023 would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥21 million. Conversely, a 1% fall in interest rates would be expected to increase the fair value of the net amount of the financial assets (asset position) by ¥21 million. A 3% appreciation of the yen against other currencies would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥9 million.」

    Sensitivity to a 1% interest rate movement increased from ¥13 million in the previous fiscal year to ¥21 million, while the impact of a 3% foreign exchange movement declined from ¥10 million to ¥9 million.
  6. FY2022Lower interest rate sensitivity, higher foreign exchange sensitivityAnnual report

    「Assuming all other risk variables remain constant, a 1% rise in interest rates as of 31 March 2022 would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥13 million. Conversely, a 1% fall in interest rates would be expected to increase the fair value of the net amount of the financial assets (asset position) by ¥13 million. A 3% appreciation of the yen against other currencies would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥10 million.」

    Sensitivity to a 1% interest rate movement declined from ¥60 million and ¥65 million in the previous fiscal year to ¥13 million, while the impact of a 3% foreign exchange movement increased from ¥8 million to ¥10 million.
  7. FY2021MitigatedAnnual report

    「Assuming all other risk variables remain constant, a 1% rise in interest rates as of 31 March 2021 would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥60 million. Conversely, a 1% fall in interest rates would be expected to increase the fair value of the net amount of the financial assets (asset position) by ¥65 million. A 3% appreciation of the yen against other currencies would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥8 million.」

    Sensitivity to a 1% interest rate movement declined from ¥72 million and ¥79 million in the previous fiscal year to ¥60 million and ¥65 million, while the impact of a 3% foreign exchange movement declined from ¥10 million to ¥8 million.
  8. FY2020First statedAnnual report

    「Assuming all other risk variables remain constant, a 1% rise in interest rates as of 31 March 2020 would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥72 million. Conversely, a 1% fall in interest rates would be expected to increase the fair value of the net amount of the financial assets (asset position) by ¥79 million. A 3% appreciation of the yen against other currencies would be expected to reduce the fair value of the net amount of the relevant financial assets after offsetting financial liabilities (asset position) by ¥10 million.」

    For the first time, quantified the impact of a 1% interest rate movement and a 3% yen movement on the net amount of financial assets and liabilities.
Moved together

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  2. 1Shift from Flow Revenue Dependence to Stock Revenue3×
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When this could move next
IwaiCosmo Holdings's next results are scheduled for 2026-10-23. Read the earnings preview It last moved in the General Meetings of Shareholders of 2026-06-03: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Impact of Interest Rate and Exchange Rate Fluctuations on the Valuation of Financial Assets and Liabilities | IwaiCosmo Holdings,Inc. (8707) | Komori