Market Price Fluctuations and Issuer Credit Risk Relating to Investment Securities
First written in FY2016. 17 of 40 entries say "Materialised", first in FY2017-Q2. Latest entry: FY2026.
Area Quest moved to the "Worse" side of this theme in 2017, 3 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 31 of 92 companies on the "Worse" side.
22 other companies' latest entry also says "Other".
- FY2026Declining holdings alongside deterioration in valuation differences and operating lossesAnnual report
「Investment securities 695,360 643,948 Valuation difference on other securities - 8,055 - 41,493 Loss on securities investments 108,550 93,060」
The balance of investment securities decreased from ¥695.360 million to ¥643.948 million, while the valuation difference on other securities deteriorated to negative ¥41.493 million, and a ¥93.060 million loss on securities investments was recognized. - FY2026-H1Higher Holdings Alongside Improved Valuation Differences and Investment LossesAnnual report
「Property, plant and equipment amounted to ¥3,436.404 million, an increase of ¥108.368 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥119.689 million increase in investment securities and other factors. Increase in valuation difference on other securities: ¥89.915 million」
The balance of investment securities increased by ¥119.689 million, while the valuation difference on other securities increased by ¥89.915 million. A ¥20.514 million loss on securities investments was also recognized, and the effects of market price movements and other factors continued to be reflected in the financial figures. - FY2025MaterialisedAnnual report
「Investment securities 1,028,119 695,360 Valuation difference on other securities 187,721 - 8,055 Loss on securities investments 11,696 70,308」
The balance of investment securities decreased, while the valuation difference on other securities declined from ¥187.721 million to negative ¥8.055 million, and a ¥70.308 million loss on securities investments was recognized. The effects of market price movements and other factors were reflected in the actual financial figures. - FY2025-H1MaterialisedAnnual report
「Investment securities 1,028,119 685,420 Valuation difference on other securities 187,721 - 13,697 Loss on securities investments 11,696 70,308」
The balance of investment securities decreased, while the valuation difference on other securities declined from ¥187.721 million to negative ¥13.697 million, and a ¥70.308 million loss on securities investments was recognized. The effects of market price movements and other factors were reflected in the actual financial figures. - FY2024Increased holdings alongside improved valuation difference and gains/losses on saleAnnual report
「Property, plant and equipment amounted to ¥3,450.142 million, an increase of ¥293.499 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥233.614 million increase in investment securities and other factors.」
The balance of investment securities increased by ¥233.614 million, while the valuation difference on other securities improved from ¥25.887 million to ¥187.721 million. A ¥61.699 million gain and a ¥15.286 million loss on the sale of investment securities were also recognized. - FY2024-Q3Increased holdings alongside improved valuation difference and gains/losses on saleAnnual report
「Investment securities 794,505 978,465 Valuation difference on other securities 25,887 227,381 Gain on sale of investment securities - 61,699 Loss on sale of investment securities 7,829 14,696」
The balance of investment securities increased from ¥794.505 million to ¥978.465 million, while the valuation difference on other securities improved from ¥25.887 million to ¥227.381 million. A ¥61.699 million gain and a ¥14.696 million loss on the sale of investment securities were also recognized. - FY2024-Q2Reduced holdings alongside improved valuation difference and gains/losses on saleAnnual report
「Investment securities 794,505 760,014 Valuation difference on other securities 25,887 123,235 Gain on sale of investment securities - 62,322 Loss on sale of investment securities 7,829 14,696」
The balance of investment securities decreased from ¥794.505 million to ¥760.014 million, while the valuation difference on other securities improved from ¥25.887 million to ¥123.235 million. Meanwhile, a ¥62.322 million gain and a ¥14.696 million loss on the sale of investment securities were recognized. - FY2024-Q1Increased holdings alongside improved valuation difference and gains/losses on saleAnnual report
「Investment securities 794,505 872,876 Valuation difference on other securities 25,887 123,946」
The balance of investment securities increased from ¥794.505 million to ¥872.876 million, while the valuation difference on other securities improved from ¥25.887 million to ¥123.946 million. During the quarter, a ¥16.812 million gain and a ¥14.696 million loss on the sale of investment securities were also recognized. - FY2023Increased holdings alongside reduced valuation difference and a loss on saleAnnual report
「Property, plant and equipment amounted to ¥3,156.643 million, an increase of ¥97.142 million from the end of the previous consolidated fiscal year. This was mainly due to a ¥102.647 million increase in investment securities and other factors. Valuation difference on other securities 34,642 25,887 Loss on sale of investment securities 7,829」
The balance of investment securities increased by ¥102.647 million, while the valuation difference on other securities decreased from ¥34.642 million to ¥25.887 million, and a ¥7.829 million loss on the sale of investment securities was recognized. - FY2023-Q3WorsenedAnnual report
「Investment securities 691,858 713,015 Valuation difference on other securities 34,642 - 34,938 Loss on sale of investment securities 6,616 7,829」
The balance of investment securities increased from ¥691.858 million to ¥713.015 million, while the valuation difference on other securities deteriorated from ¥34.642 million to negative ¥34.938 million. A ¥7.829 million loss on the sale of investment securities was also recognized, and the effects of market price movements and other factors continued to be reflected in the financial figures. The figures have been quantified as RISK, with the deterioration in valuation differences and the loss on sale actually occurring. - FY2023-Q2MaterialisedAnnual report
「Valuation difference on other securities 34,642 - 32,707 Loss on sale of investment securities 6,616 7,829」
The valuation difference on other securities decreased from ¥34.642 million to negative ¥32.707 million, and a ¥7.829 million loss on the sale of investment securities was recognized, with the effects of market price movements and other factors reflected in the financial figures. - FY2023-Q1MaterialisedAnnual report
「Investment securities 691,858 648,600 Valuation difference on other securities 34,642 - 49,853 Loss on sale of investment securities - 7,829」
The balance of investment securities decreased, while the valuation difference on other securities deteriorated from ¥34.642 million to negative ¥49.853 million, and a ¥7.829 million loss on the sale of investment securities was recognized. The effects of market price movements and other factors were reflected in the financial figures. - FY2022Increased holdings alongside improved valuation differenceAnnual report
「Investment securities 462,384 691,858 Valuation difference on other securities - 164,966 34,642」
The balance of investment securities increased from ¥462.384 million to ¥691.858 million, while the valuation difference on other securities improved from negative ¥164.966 million to ¥34.642 million. A ¥6.616 million loss on the sale of investment securities was also recognized during the year. - FY2022-Q3MitigatedAnnual report
「Valuation difference on other securities - 164,966 - 114,781」
The valuation difference on other securities improved from negative ¥164.966 million at the end of the previous consolidated fiscal year to negative ¥114.781 million. Meanwhile, the balance of investment securities increased from ¥462.384 million to ¥526.438 million, expanding the holding exposure. - FY2022-Q2MaterialisedAnnual report
「Investment securities 462,384 427,218 Valuation difference on other securities - 164,966 - 209,421 Loss on sale of investment securities - 6,616」
The valuation difference on other securities deteriorated from negative ¥164.966 million to negative ¥209.421 million, and a ¥6.616 million loss on the sale of investment securities was recognized, with the effects of market price movements and other factors reflected in the financial figures. - FY2022-Q1MaterialisedAnnual report
「Investment securities 462,384 467,176 Valuation difference on other securities - 164,966 - 177,743」
The balance of investment securities increased by ¥4.792 million, while the valuation difference on other securities deteriorated from negative ¥164.966 million to negative ¥177.743 million. Valuation changes caused by market price movements were reflected in the financial figures for the quarter as well. - FY2021WorsenedAnnual report
「Valuation difference on other securities - 154,724 - 164,966」
The valuation difference on other securities deteriorated from negative ¥154.724 million at the end of the previous fiscal year to negative ¥164.966 million. Meanwhile, the balance of investment securities decreased from ¥541.042 million to ¥462.384 million. - FY2021-Q3MitigatedAnnual report
「Valuation difference on other securities - 154,724 - 112,010」
The valuation difference on other securities improved from negative ¥154.724 million at the end of the previous fiscal year to negative ¥112.010 million, narrowing the deterioration in valuation differences caused by market price movements. The balance of investment securities also decreased from ¥541.042 million to ¥500.889 million. - FY2021-Q2MaterialisedAnnual report
「Valuation difference on other securities - 154,724 - 222,436」
The valuation difference on other securities deteriorated from negative ¥154.724 million at the end of the previous fiscal year to negative ¥222.436 million, with valuation changes caused by market price movements reflected in the financial figures for the quarter as well. - FY2021-Q1MaterialisedAnnual report
「Valuation difference on other securities - 154,724 - 190,058」
The valuation difference on other securities deteriorated from negative ¥154.724 million at the end of the previous fiscal year to negative ¥190.058 million, with valuation changes caused by market price movements reflected in the financial figures for the quarter as well. - FY2020WorsenedAnnual report
「Valuation difference on other securities 60,394 - 154,724」
The valuation difference on other securities deteriorated from ¥60.394 million at the end of the previous fiscal year to negative ¥154.724 million, and valuation changes related to market price risk expanded further. - FY2020-Q3MaterialisedAnnual report
「Valuation difference on other securities 60,394 - 110,010」
The valuation difference on other securities deteriorated from ¥60.394 million at the end of the previous consolidated fiscal year to negative ¥110.010 million, with valuation changes caused by market price movements reflected in the financial figures. - FY2020-Q2MaterialisedAnnual report
「Valuation difference on other securities 60,394 - 11,436」
The valuation difference on other securities deteriorated from ¥60.394 million at the end of the previous consolidated fiscal year to negative ¥11.436 million, showing the deterioration in valuation differences caused by market price movements in the financial figures. Meanwhile, the balance of investment securities decreased by ¥97.812 million. - FY2020-Q1MaterialisedAnnual report
「Valuation difference on other securities 60,394 36,047」
The valuation difference on other securities decreased from ¥60.394 million to ¥36.047 million, and the ¥24.346 million decrease in the valuation difference on other securities was reflected in comprehensive income for the quarter. - FY2019MaterialisedAnnual report
「During the consolidated fiscal year, an impairment loss of ¥20.120 million was recognized on shares classified as other securities.」
A valuation loss of ¥20.120 million was recognized on investment securities, and losses related to market price movements and other factors have been realized. - FY2019-Q3WorsenedAnnual report
「Fixed assets totaled ¥2,543.756 million, an increase of ¥253.466 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥222.531 million in investment securities and ¥35.411 million in deposits and guarantee deposits for sublease projects, among other factors.」
Investment securities increased by ¥222.531 million from the end of the previous consolidated fiscal year, indicating expanded holdings exposed to market price fluctuation risk. - FY2019-Q2MaterialisedAnnual report
「Loss on valuation of investment securities - ¥20.120 million Loss on sale of investment securities - ¥2.292 million」
The Company recorded a ¥20.120 million loss on valuation of investment securities and a ¥2.292 million loss on their sale during the cumulative second quarter period, indicating that losses related to price fluctuations and other factors actually occurred. Investment securities also amounted to ¥673.607 million. - FY2019-Q1WorsenedAnnual report
「Property, plant and equipment amounted to ¥2,576.041 million, an increase of ¥285.750 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥203.846 million in investment securities and an increase of ¥104.500 million in other investment and other assets, among other factors.」
Investment securities increased by ¥203.846 million, indicating expanded holdings exposed to market price fluctuation risk. - FY2018WorsenedAnnual report
「Property, plant and equipment amounted to ¥2,263.104 million, an increase of ¥41.122 million from the end of the previous consolidated fiscal year. This was mainly due to an increase of ¥398.055 million in investment securities and the reclassification of buildings and land recorded as property, plant and equipment to real estate held for sale, among other factors.」
Investment securities increased by ¥398.055 million, and the amount recorded for shares and other securities with market values was ¥544.380 million, indicating increased exposure to market price fluctuation risk. - FY2018-Q3WorsenedAnnual report
「This was mainly due to an increase of ¥298.565 million in investment securities and, as described above, the reclassification of buildings and land recorded as property, plant and equipment to real estate held for sale, among other factors. Valuation difference on other securities △ ¥65.701 million」
The balance of investment securities increased by ¥298.565 million from the end of the previous consolidated fiscal year, while the valuation difference on other securities was also negative ¥65.701 million, indicating increased exposure to market price fluctuation risk and expanded valuation changes. - FY2018-Q2WorsenedAnnual report
「This was mainly due to increases of ¥310.825 million in investment securities and ¥46.963 million in security deposits and guarantee deposits for sublease projects, among other factors. Other securities Acquisition cost ¥485.267 million Amount recorded on the quarterly consolidated balance sheet ¥457.150 million Difference △ ¥28.117 million」
Investment securities increased by ¥310.825 million, while the valuation difference on other securities was negative ¥28.117 million. The increase in holdings and valuation changes were disclosed simultaneously, indicating expanded exposure. - FY2018-Q1MaterialisedAnnual report
「Property, plant and equipment amounted to ¥2,517.838 million, an increase of ¥295.856 million from the end of the previous consolidated fiscal year. This was mainly due to increases of ¥285.025 million in investment securities and ¥11.319 million in security deposits and guarantee deposits for sublease projects, among other factors. Valuation difference on other securities △ ¥4.806 million」
While investment securities increased by ¥285.025 million, the valuation difference on other securities was negative ¥4.806 million, indicating that valuation changes in securities held were reflected in the financial figures. - FY2017MaterialisedAnnual report
「The Company recorded a ¥11.49 million loss on the sale of investment securities and a ¥788 thousand loss on valuation of investment securities as extraordinary losses for the current consolidated fiscal year.」
The Company recorded a ¥11.49 million loss on the sale of investment securities and a ¥788 thousand loss on valuation of investment securities, confirming at the annual settlement of accounts that losses related to market price fluctuations and other factors occurred. - FY2017-Q3Change in loss classificationAnnual report
「Loss on sale of investment securities - ¥10 million」
The Company recorded a ¥10 million loss on the sale of investment securities as an extraordinary loss during the cumulative third quarter period. The wording of the loss classification has changed from the valuation loss stated in the previous quarter. - FY2017-Q2MaterialisedAnnual report
「Impairment loss on investment securities - 10,000」
The Company recorded a ¥10 million loss on valuation of investment securities during the cumulative second quarter period, indicating that losses related to fluctuations in the market prices of investment securities actually occurred. - FY2017-Q1RestatedAnnual report
「During the first quarter of the current fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure collectively states that there have been no material changes regarding the market price fluctuation risk and issuer credit risk associated with investment securities. - FY2016First statedAnnual report
「Investment securities consist mainly of equities and are exposed to the risk of fluctuations in market prices and the credit risk of issuers.」
The disclosure recognizes fluctuations in market prices and the credit standing of issuers as risks associated with the shares held.