Risk of fair value fluctuations in assets held and investment securities
First written in FY2017. 4 of 9 entries say "Materialised", first in FY2019-Q3. Latest entry: FY2026.
Kawanishi Warehouse moved to the "Worse" side of this theme in 2019, 1 year before the typical company in this theme (2020).
The whole theme swung hardest in 2025: 12 of 27 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「During the consolidated fiscal year, we recognized an impairment loss of ¥11.952 million on shares without a market price.」
The loss on valuation of investment securities declined from ¥46.457 million in the previous fiscal year to ¥11.952 million. A valuation loss still arose, but the amount of the loss decreased. - FY2026-H1MitigatedAnnual report
「Loss on valuation of investment securities 46,457 11,952」
The loss on valuation of investment securities declined from ¥46.457 million in the same period of the previous year to ¥11.952 million in the interim period. However, a valuation loss due to fair value fluctuations continued to be recognized. - FY2025-H1MaterialisedAnnual report
「Loss on valuation of investment securities — 46,457」
During the interim consolidated accounting period, we recognized a ¥46.457 million loss on valuation of investment securities, and the risk of fair value fluctuations in investment securities materialized as an actual loss. The balance of investment securities also declined from ¥1,625 million at the end of the previous fiscal year to ¥1,423 million. - FY2023MitigatedAnnual report
「We recognize that investment securities may give rise to losses at any time due to changes in economic conditions and the environment. To reduce this risk, we assess the usefulness of investment securities, including changes in their fair value, and evaluate whether to continue holding them.」
In response to the risk of fair value fluctuations in investment securities, the Company continues to assess their usefulness and whether to hold them, and sold 2 issues during the fiscal year. - FY2020WorsenedAnnual report
「During the consolidated fiscal year, we recognized an impairment loss of ¥56.309 million on securities without a market price, comprising shares classified as other securities with a fair value.」
The risk of fair value fluctuations in investment securities held continued to materialize, with the valuation loss increasing from ¥12.010 million in the previous fiscal year to ¥56.309 million. - FY2020-Q1MaterialisedAnnual report
「Net assets at the end of the first quarter of the current consolidated fiscal year increased by ¥71 million from the end of the previous consolidated fiscal year to ¥17,565 million. Although the valuation difference on other securities declined due to falling share prices, retained earnings increased due to quarterly net income attributable to owners of the parent and other factors.」
The valuation difference on other securities declined due to falling share prices, and fair value fluctuations in investment securities held continue to have an actual impact on net assets. - FY2019MaterialisedAnnual report
「Loss on valuation of investment securities 12,010」
The Company recognized a ¥12.010 million loss on valuation of investment securities due to falling share prices and other factors, and the risk of fair value fluctuations in assets held and investment securities materialized as an actual loss. - FY2019-Q3MaterialisedAnnual report
「Net assets at the end of the third quarter of the current consolidated fiscal year decreased by ¥183 million from the end of the previous consolidated fiscal year to ¥17,392 million. Retained earnings increased due to quarterly net income attributable to owners of the parent, but the valuation difference on other securities declined due to falling share prices, while the foreign currency translation adjustment and non-controlling interests declined due to the stronger yen.」
The valuation difference on other securities declined due to falling share prices, and fair value fluctuations in investment securities held materialized as a reduction in net assets. - FY2017First statedAnnual report
「The company records impairment losses when recovery of the investment amount is no longer expected, due to declines in the fair value or profitability of operating assets, or declines in stock prices or deterioration in the financial condition of investees in the case of investment securities.」
The Company describes the risk of impairment of business assets such as land and buildings, and investment securities such as shares of business partners, due to declines in fair value or deterioration in the investees' condition.