Market Price Fluctuations in Held Shares
First written in FY2016. 12 of 36 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2019: 54 of 136 companies on the "Worse" side.
- FY2026Increase in unrealised gains on held sharesAnnual report
「The acquisition cost of these listed shares was ¥615 million. Meanwhile, their amount recognized on the balance sheet at the end of the current consolidated fiscal year, representing their market value, was ¥5,731 million, resulting in a valuation gain of ¥5,115 million.」
The market value of held shares was ¥5,731 million, resulting in a valuation gain of ¥5,115 million over their acquisition cost. This does not mean that the market price fluctuation risk itself has disappeared; rather, the valuation gain expanded during the current fiscal year. - 2026-05-14OtherEarnings
「This was attributable mainly to an increase in investment securities resulting from an increase in the market value of the shares held.」
The disclosure states that investment securities increased as the market value of shares held rose, but does not indicate that market price fluctuation risk has disappeared. - FY2026-H1Increase in valuation difference from higher market value of held sharesAnnual report
「This was attributable mainly to an increase in investment securities resulting from an increase in the market value of the shares held.」
Investment securities increased from ¥4,718 million at the end of the previous fiscal year to ¥5,423 million due to higher market values of held shares, while the valuation difference on available-for-sale securities also increased from ¥2,640 million to ¥3,123 million. This does not indicate that the market price fluctuation risk itself has disappeared. - FY2025-H1MaterialisedAnnual report
「Total assets at the end of the current interim consolidated fiscal period were ¥9,980 million, a decrease of ¥96 million from the end of the previous consolidated fiscal year. This was due mainly to decreases in cash and deposits resulting from payments for land rents and the acquisition of fixed assets, and a decrease in investment securities resulting from declines in the market values of held shares, despite increases in prepaid expenses related to land rents, included in other current assets, and property, plant and equipment.」
Investment securities decreased from ¥3,936 million at the end of the previous fiscal year to ¥3,750 million due to lower market values of held shares, while the valuation difference on available-for-sale securities also decreased from ¥2,131 million to ¥2,002 million. The impact of market price fluctuations has materialized in the results. - FY2024Continued increase in the valuation difference resulting from higher market values of held sharesAnnual report
「The acquisition cost of these listed shares was ¥615 million. Meanwhile, their amount recognized on the balance sheet at the end of the current consolidated fiscal year, representing their market value, was ¥3,692 million, resulting in a valuation gain of ¥3,076 million.」
Although market price fluctuation risk remains, the market value of listed shares at year-end was ¥3,692 million, resulting in a valuation gain of ¥3,076 million. - FY2024-Q3Continued increase in the valuation difference resulting from higher market values of held sharesAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal year were ¥9,281 million, an increase of ¥1,337 million from the end of the previous consolidated fiscal year. This was due mainly to an increase in property, plant and equipment associated with capital investments and an increase in investment securities resulting from higher market values of held shares, despite a decrease in cash and deposits due to payments for land rents and the acquisition of fixed assets.」
Investment securities increased from ¥2,321 million at the end of the previous fiscal year to ¥3,211 million due to higher market values of held shares, while the valuation difference on available-for-sale securities also increased from ¥1,010 million to ¥1,628 million. This does not indicate that the market price fluctuation risk itself has disappeared. - FY2024-Q2Increase in valuation difference from higher market value of held sharesAnnual report
「Total assets at the end of the second quarter of the current consolidated fiscal year were ¥8,849 million, an increase of ¥905 million from the end of the previous consolidated fiscal year. This was due mainly to increases in prepaid expenses related to land rents, included in other current assets, property, plant and equipment, and investment securities resulting from higher market values of held shares, despite a decrease in cash and deposits due to payments for land rents and the acquisition of fixed assets.」
Investment securities increased from ¥2,321 million at the end of the previous fiscal year to ¥3,270 million due to higher market values of held shares, while the valuation difference on available-for-sale securities also increased from ¥1,010 million to ¥1,669 million. This does not indicate that the market price fluctuation risk itself has disappeared. - FY2024-Q1Increase in valuation difference from higher market value of held sharesAnnual report
「Total assets at the end of the first quarter of the current consolidated fiscal year were ¥8,417 million, an increase of ¥473 million from the end of the previous consolidated fiscal year. This was due mainly to increases in prepaid expenses related to land rents, included in other current assets, property, plant and equipment, and investment securities resulting from higher market values of held shares, despite a decrease in cash and deposits due to payments for land rents and the acquisition of fixed assets.」
Investment securities increased from ¥2,321 million to ¥2,789 million due to higher market values of held shares, and the valuation difference on available-for-sale securities also increased. This does not indicate that the market price fluctuation risk itself has disappeared. - FY2023-Q3Increase in valuation difference from higher market value of held sharesAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal year were ¥7,987 million, an increase of ¥411 million from the end of the previous consolidated fiscal year. This was due mainly to increases in prepaid expenses related to land rents and property, plant and equipment, and an increase in investment securities resulting from higher market values of held shares, despite a decrease in cash and deposits due to payments for land rents and capital investments.」
Investment securities increased from ¥2,102 million to ¥2,363 million due to higher market values of held shares, while the valuation difference on available-for-sale securities also increased from ¥841 million to ¥1,033 million. This does not indicate that the market price fluctuation risk itself has disappeared. - FY2023-Q2MaterialisedAnnual report
「Total net assets decreased by ¥69 million from the end of the previous consolidated fiscal year to ¥4,557 million, as the decrease in the valuation difference on available-for-sale securities resulting from declines in the market values of held shares outweighed the increase in retained earnings.」
The valuation difference on available-for-sale securities decreased from ¥840.708 million to ¥700.255 million due to declines in the market values of held shares and other securities, contributing to the decrease in net assets. The impact of market price fluctuations has materialized in the results for the current quarter as well. - FY2023-Q1MaterialisedAnnual report
「This was due mainly to a decrease in investment securities resulting from declines in the market values of held shares.」
Investment securities decreased from ¥2,102 million at the end of the previous consolidated fiscal year to ¥2,040 million, while the valuation difference on available-for-sale securities also decreased from ¥841 million to ¥799 million. The impact of changes in the market prices of held shares has materialized. - FY2022Continued increase in valuation differencesAnnual report
「Total net assets increased by ¥318 million from the end of the previous consolidated fiscal year to ¥4,627 million, mainly due to increases in the valuation difference on available-for-sale securities and retained earnings.」
The valuation difference on available-for-sale securities increased from ¥662 million to ¥841 million due to higher market values of held shares, contributing to the increase in net assets. The market price fluctuation risk itself remains. - FY2022-Q3Increase in Valuation Difference on Other SecuritiesAnnual report
「Total net assets increased by ¥177 million from the end of the previous consolidated fiscal year to ¥4,486 million, due to increases in retained earnings and the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥662.192 million at the end of the previous fiscal year to ¥700.312 million, and the increase in valuation differences resulting from changes in the market prices of held shares contributed to the increase in net assets. - FY2022-Q2Increase in valuation difference from higher market value of held sharesAnnual report
「Total net assets increased by ¥110 million from the end of the previous consolidated fiscal year to ¥4,419 million, due to an increase in the valuation difference on available-for-sale securities resulting from higher market values of held shares and an increase in retained earnings.」
The valuation difference on available-for-sale securities increased from ¥662 million to ¥739 million due to higher market values of held shares and other securities. The market price fluctuation risk itself is not indicated to have disappeared. - FY2022-Q1MaterialisedAnnual report
「Total net assets decreased by ¥38 million from the end of the previous consolidated fiscal year to ¥4,270 million, mainly due to a decrease in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities decreased from ¥662.192 million at the end of the previous consolidated fiscal year to ¥653.467 million, and the impact of market price fluctuations of held shares was also reflected in the current quarter. - FY2021SoftenedAnnual report
「Because the acquisition cost is relatively low, it is considered unlikely that an impairment loss will be recorded even if a substantial decline occurs due to future changes in economic conditions or the financial condition of the issuers. However, comprehensive income and financial condition could be affected.」
The market value of held shares was ¥1,601 million, representing a valuation gain of ¥954 million. The Company added that an impairment loss is unlikely because the acquisition cost is low. However, the possibility of an impact on comprehensive income and financial condition remains. - FY2021-Q3Increase in valuation difference from higher market value of held sharesAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal year were ¥6,584 million, up ¥107 million from the end of the previous consolidated fiscal year. This was due to an increase in property, plant and equipment from capital investment and a rise in the market value of investment securities.」
Due to the rise in the market value of investment securities, investment securities increased from ¥1,215 million to ¥1,436 million, while the valuation difference on available-for-sale securities increased from ¥338 million to ¥442 million. The market price fluctuation risk itself is not indicated to have disappeared. - FY2021-Q2Acquisition of investment securities and increase in valuation differenceAnnual report
「This was due in part to an increase in property, plant and equipment from capital investment and the acquisition of investment securities.」
Investment securities increased from ¥1,215 million to ¥1,338 million, while the valuation difference on available-for-sale securities also increased from ¥339 million to ¥374 million, partly because investment securities were acquired. The market price fluctuation risk itself is not indicated to have disappeared. - FY2021-Q1Recovery in valuation from higher market pricesAnnual report
「This was due in part to an increase in cash and deposits and a rise in the market value of investment securities.」
The rise in the market value of investment securities contributed to an increase in total assets, and the valuation difference resulting from market price fluctuations of held shares recovered during the quarter. The market price fluctuation risk itself is not indicated to have disappeared. - FY2020MaterialisedAnnual report
「The acquisition cost of these shares with quoted market values is ¥649 million. Their balance-sheet carrying amount, or market value, at the end of the current consolidated fiscal year was ¥1,140 million, resulting in a valuation gain of ¥491 million.」
The market value of held shares decreased from the end of the previous fiscal year, and the valuation difference on available-for-sale securities also decreased from ¥618.895 million to ¥338.523 million. The impact of market price fluctuations was reflected in actual results. - FY2020-Q3Increase in Valuation Difference on Other SecuritiesAnnual report
「Valuation difference on available-for-sale securities 618,895 680,637」
The valuation difference on available-for-sale securities increased from ¥618.895 million at the end of the previous consolidated fiscal year to ¥680.637 million, indicating a recovery in the valuation difference on held shares. The market price fluctuation risk itself is not indicated to have disappeared. - FY2020-Q2MaterialisedAnnual report
「Total assets at the end of the second quarter of the current consolidated fiscal year were ¥5,929 million, down ¥356 million from the end of the previous consolidated fiscal year. This was due to a decrease in cash and deposits resulting from lease payments for the Company's premises and other factors, as well as a decline in the market value of investment securities.」
The decline in the market value of investment securities actually contributed to the decrease in total assets at the end of the second quarter, with investment securities decreasing from ¥1,650 million to ¥1,602 million. - FY2020-Q1MaterialisedAnnual report
「Valuation difference on available-for-sale securities 618,895 569,791」
The valuation difference on available-for-sale securities decreased from ¥618.895 million at the end of the previous consolidated fiscal year to ¥569.791 million, and the decrease associated with market price fluctuations of held shares was also reflected in the current quarter. - FY2019MaterialisedAnnual report
「This was because, although the market value of investment securities decreased, cash and deposits increased due to higher sales, and receivables including insurance proceeds for typhoon damage also increased.」
Investment securities decreased from ¥1,942 million to ¥1,650 million as the market prices of held shares declined, and the valuation difference on available-for-sale securities also decreased. - FY2019-Q3MaterialisedAnnual report
「This was due in part to a decrease in investment securities resulting from a decline in share prices.」
Investment securities decreased from ¥1,942.020 million to ¥1,586.106 million due to falling share prices, while the valuation difference on available-for-sale securities also decreased from ¥807.694 million to ¥574.507 million. - FY2019-Q2Increase in valuation difference from higher market pricesAnnual report
「This was because, although cash and deposits and accounts receivable decreased, prepaid expenses related to lease payments for the Company's premises, included in other current assets, increased, as did the market value of investment securities.」
Investment securities increased from ¥1,942.02 million at the end of the previous consolidated fiscal year to ¥2,133.575 million, while the valuation difference on available-for-sale securities also increased from ¥807.694 million to ¥940.676 million. The market price fluctuation risk itself is not indicated to have disappeared. - FY2019-Q1MaterialisedAnnual report
「Total net assets increased by ¥7 million from the end of the previous consolidated fiscal year to ¥3,954 million, mainly because retained earnings increased, although the valuation difference on available-for-sale securities decreased.」
The valuation difference on available-for-sale securities decreased from ¥807.694 million at the end of the previous consolidated fiscal year to ¥777.144 million, reflecting an actual decrease in the valuation difference associated with market price fluctuations of held shares. - FY2018Increase in valuation difference from higher market pricesAnnual report
「Because these shares are exposed to the risk of fluctuations in stock market prices, an impairment loss could be recorded if stock market conditions deteriorate in the future.」
While the market price fluctuation risk remains, the valuation difference on available-for-sale securities increased from ¥735.224 million to ¥807.694 million in the current fiscal year, resulting in an increase in unrealised gains. - FY2018-Q3Increase in unrealised gains on held sharesAnnual report
「This was due in part to an increase in investment securities resulting from a rise in the market value of held shares.」
Investment securities increased from ¥1,896.489 million at the end of the previous consolidated fiscal year to ¥2,189.492 million, while the valuation difference on available-for-sale securities also increased from ¥735.224 million to ¥979.489 million. The market price fluctuation risk itself is not indicated to have disappeared. - FY2018-Q2Increase in Valuation DifferenceAnnual report
「Total net assets increased by ¥94 million from the end of the previous consolidated fiscal year to ¥3,843 million, mainly due to an increase in the valuation difference on available-for-sale securities.」
The valuation difference on available-for-sale securities increased from ¥735.224 million at the end of the previous consolidated fiscal year to ¥812.620 million. The market price fluctuation risk itself is not indicated to have disappeared. - FY2018-Q1Increase in unrealised gains from higher market pricesAnnual report
「This was due in part to an increase in investment securities resulting from a rise in the market value of held shares.」
Investment securities increased from ¥1,896.489 million at the end of the previous consolidated fiscal year to ¥2,005.086 million, and the increase in the valuation difference from higher market prices of held shares continued. - FY2017Increase in unrealised gains from higher market pricesAnnual report
「This was because investment securities increased due in part to a rise in the market value of held shares」
Investment securities increased from ¥1,508.974 million at the end of the previous fiscal year to ¥1,896.489 million, resulting in an increase in the valuation difference from higher market prices. The market price fluctuation risk itself continues to be disclosed. - FY2017-Q3Recovery in valuation from higher market pricesAnnual report
「This was due in part to an increase in investment securities resulting from a rise in the market value of held shares.」
Investment securities increased from ¥1,508.974 million at the end of the previous consolidated fiscal year to ¥1,927.497 million. Although the quarter saw a recovery in valuation from higher market prices, the market price fluctuation risk itself is not indicated to have disappeared. - FY2017-Q2MaterialisedAnnual report
「Investment securities 1,508,974 1,493,936」
Investment securities decreased from ¥1,508.974 million at the end of the previous consolidated fiscal year to ¥1,493.936 million, and the impact of market price fluctuations on held shares continued. - FY2017-Q1MaterialisedAnnual report
「This was due in part to a decrease in investment securities resulting from a decline in the market value of held shares.」
Investment securities decreased from ¥1,508.974 million at the end of the previous consolidated fiscal year to ¥1,334.698 million, while the valuation difference on available-for-sale securities also decreased from ¥462.683 million to ¥355.566 million. - FY2016First statedAnnual report
「Because these shares are exposed to the risk of fluctuations in stock market prices, an impairment loss could be recorded if stock market conditions deteriorate in the future.」
In the current fiscal year, investment securities declined due in part to a decrease in the market value of held shares, and the valuation difference on available-for-sale securities also decreased.