Komori
Keikyu (9006) · RiskRestated

Fluctuations in Land and Share Prices and Changes in Tax Policy

First written in FY2017. 14 of 21 entries say "Restated". Latest entry: FY2026-H1.

21entries
9years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2021-Q1 – FY2021-Q3RestatedFY2023-Q1 – FY2026-H12017: 320172018: 420182019: 420192020: 420202021: 120212022: 320222023: 020232024: 120242025: 12025
Same theme, other companies
Risk of impact on financial performance from changes in asset prices, accounting standards and tax regulationsA theme 2 companies write about · 2 as a headwind · 0 as a tailwind

Keikyu moved to the "Worse" side of this theme in 2018.

1 other company's latest entry also says "Restated".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「当中間連結会計期間において、当半期報告書に記載した事業の状況、経理の状況等に関する事項のうち、経営者が連結会社の財政状態、経営成績およびキャッシュ・フローの状況に重要な影響を与える可能性があると認識している主要なリスクの発生または前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」

    地価・株価の変動および税制変更リスクについて重要な変更がないと記載している。
  2. FY2025-H1RestatedAnnual report

    「当中間連結会計期間において、当半期報告書に記載した事業の状況、経理の状況等に関する事項のうち、経営者が連結会社の財政状態、経営成績およびキャッシュ・フローの状況に重要な影響を与える可能性があると認識している主要なリスクの発生または前事業年度の有価証券報告書に記載した「事業等のリスク」についての重要な変更はありません。」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  3. FY2023-Q2RestatedAnnual report

    「During the first six months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更がないと総括している。
  4. FY2023-Q1RestatedAnnual report

    「During the first three months of the fiscal year, there were no significant changes in the occurrence of the major risks that management recognizes as potentially having a material impact on the financial position, operating results and cash flows of the consolidated companies, among the matters concerning the business and accounting conditions described in the quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  5. FY2022-Q3MaterialisedAnnual report

    「その他有価証券評価差額金　1,562　△　5,166」

    その他有価証券評価差額金が当第3四半期累計期間に5,166百万円減少し、市場価値下落の影響が純資産に現れた。
  6. FY2021-Q3RestatedAnnual report

    「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更がないと総括している。
  7. FY2021-Q2RestatedAnnual report

    「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  8. FY2021-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  9. FY2020MaterialisedAnnual report

    「また、純資産は、親会社株主に帰属する当期純利益の計上などによる増加はありましたが、時価の下落によるその他有価証券評価差額金の減少や剰余金の配当などにより、前連結会計年度末と比べ21億８千４百万円減少しました。」

    市場価値の下落によりその他有価証券評価差額金が減少し、純資産が前期末比21億8,400万円減少した。
  10. FY2020-Q3RestatedAnnual report

    「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  11. FY2020-Q2RestatedAnnual report

    「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  12. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  13. FY2019MaterialisedAnnual report

    「投資有価証券評価損 424」

    当期に投資有価証券評価損424百万円を特別損失として計上した。
  14. FY2019-Q3MaterialisedAnnual report

    「投資有価証券評価損 － 421」

    当第3四半期累計期間に投資有価証券評価損421百万円を特別損失として計上した。
  15. FY2019-Q2MaterialisedAnnual report

    「投資有価証券評価損 － 313」

    当第2四半期累計期間に投資有価証券評価損313百万円を特別損失として計上した。
  16. FY2019-Q1MaterialisedAnnual report

    「Impairment Loss on Investment Securities」

    当第1四半期に投資有価証券評価損317百万円を特別損失として計上した。評価損の原因と、地価・株価変動リスクとの直接の関係は本文で明示されていない。
  17. FY2018RestatedAnnual report

    「当社グループは、事業の性格上必要な土地（事業用および販売用）や株式などの投資有価証券等を多く保有しておりますが、市況の動向等による地価や株価の大幅な下落や保有に対する課税強化などの税制の変更等があった場合、当社グループの財政状況や業績に影響を及ぼす可能性があります。」

    土地・投資有価証券を多く保有する構造を背景とする市況・税制リスクを再確認している。
  18. FY2018-Q3RestatedAnnual report

    「During the nine-month period ended 31 December, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  19. FY2018-Q2RestatedAnnual report

    「During the six-month period ended in the second quarter, there were no material changes in the matters concerning the business and accounting conditions described in this quarterly securities report that could materially affect investors' decisions, nor in the business and other risks described in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  20. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated fiscal year, there were no occurrences of matters that could have a material impact on investors' decisions among the matters concerning the business and accounting conditions described in the quarterly securities report, nor were there any material changes to the section on "Business and Other Risks" in the securities report for the previous fiscal year.」

    地価・株価の変動および税制変更リスクについて、重要な変更はないと総括している。
  21. FY2017First statedAnnual report

    「当社グループは、事業の性格上必要な土地（事業用および販売用）や株式などの投資有価証券等を多く保有しておりますが、市況の動向等による地価や株価の大幅な下落や保有に対する課税強化などの税制の変更等があった場合、当社グループの財政状況や業績に影響を及ぼす可能性があります。」

    土地・投資有価証券を多く保有する構造を背景に、地価・株価下落および保有課税強化をリスクとしている。
Moved together

"Soaring Prices and Fuel Costs and Supply Shortages" moved the same way as this thread, in the same document, in 3 of its 21 moves.

3322★1234
  1. ★This thread
  2. 1Soaring Prices and Fuel Costs and Supply Shortages3×
  3. 2Business Impacts of Natural Disasters, Terrorism and Disease3×
  4. 3High Levels of Interest-Bearing Debt and Interest Rate and Credit Rating Risk2×
  5. 4Damage to Trust Caused by Accidents, Disruptions, and Quality Issues2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Fluctuations in Land and Share Prices and Changes in Tax Policy | Keikyu Corporation (9006) | Komori