Market Price Risk on Investment Securities
First written in FY2016. 14 of 25 entries say "Mitigated", first in FY2021-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2019: 53 of 135 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「The valuation difference on available-for-sale securities increased from ¥586 million to ¥1.278 billion, an increase of ¥692 million, among other factors.」
The valuation difference on available-for-sale securities increased by ¥692 million, improving the impact of market price fluctuations in investment securities on net assets. - FY2026-H1MitigatedAnnual report
「The main factors behind the increase in net assets included increases of ¥418 million in retained earnings and ¥329 million in the valuation difference on available-for-sale securities, among other factors.」
The valuation difference on available-for-sale securities increased by ¥329.028 million, improving the impact of market price fluctuations in investment securities on net assets. - FY2025MitigatedAnnual report
「The main factors behind the increase included increases in retained earnings, from ¥7.279 billion to ¥7.832 billion, an increase of ¥553 million, and in the valuation difference on available-for-sale securities, from ¥507 million to ¥586 million, an increase of ¥78 million.」
The valuation difference on available-for-sale securities increased by ¥78 million, improving the impact of investment securities valuation changes on net assets that had continued from the previous fiscal year. - FY2025-H1WorsenedAnnual report
「The main factors behind the increase in net assets were a ¥23 million decrease in the valuation difference on available-for-sale securities, outweighed by a ¥356 million increase in retained earnings, among other factors.」
The valuation difference on available-for-sale securities decreased by ¥23.679 million from the end of the previous consolidated fiscal year, and valuation differences related to market price fluctuations moved in a deteriorating direction. - FY2024MitigatedAnnual report
「The main factors behind the increase included increases in retained earnings, from ¥6.967 billion to ¥7.279 billion, an increase of ¥312 million, and in the valuation difference on available-for-sale securities, from ¥340 million to ¥507 million, an increase of ¥167 million.」
The valuation difference on available-for-sale securities increased by ¥167 million, and the valuation difference following the investment securities valuation loss recognized in the previous fiscal year moved in an improving direction. - FY2024-Q3MitigatedAnnual report
「Net assets increased by ¥457 million from the end of the previous consolidated fiscal year to ¥12.131 billion. The main factors were increases of ¥222 million in retained earnings and ¥177 million in the valuation difference on available-for-sale securities, among other factors.」
The valuation difference on available-for-sale securities increased by ¥177 million, improving the impact of valuation changes on net assets following the investment securities valuation loss recognized in the previous fiscal year. - FY2024-Q2MitigatedAnnual report
「The main factors behind the increase in net assets were a ¥200 million increase in retained earnings and a ¥62 million increase in the valuation difference on available-for-sale securities, among other factors.」
The valuation difference on available-for-sale securities increased by ¥62 million, improving the impact of valuation changes on net assets following the investment securities valuation loss recognized in the previous fiscal year. - FY2024-Q1MitigatedAnnual report
「Net assets increased by ¥156 million from the end of the previous consolidated fiscal year to ¥11.83 billion. The main factors were increases of ¥82 million in retained earnings and ¥70 million in the valuation difference on available-for-sale securities, among other factors.」
While the valuation difference on available-for-sale securities had declined in the first quarter of the previous fiscal year, it increased by ¥70 million in the first quarter under review, improving the impact of investment securities valuation changes on net assets. - FY2023MaterialisedAnnual report
「During the consolidated fiscal year under review, an impairment loss of ¥117.5 million was recognized on available-for-sale securities.」
The loss related to changes in the valuation of investment securities was actually recognized for the full fiscal year as an impairment loss of ¥117.5 million. - FY2023-Q2MaterialisedAnnual report
「Loss on valuation of investment securities － 116,417」
A loss on valuation of investment securities of ¥116.417 million was recorded during the cumulative second quarter under review, with the valuation loss on investment securities appearing in the results. The text does not explicitly state a causal relationship with market price fluctuations. - FY2023-Q1WorsenedAnnual report
「Valuation difference on available-for-sale securities 22,232 △ 9,213」
The valuation difference on available-for-sale securities turned from an increase of ¥2.223 million in the same quarter of the previous year to a decrease of ¥9.213 million in the first quarter under review. Valuation differences related to market price fluctuations moved in a deteriorating direction. - FY2022-Q3MitigatedAnnual report
「Net assets increased by ¥133 million from the end of the previous consolidated fiscal year to ¥10.778 billion. The main factors were increases of ¥45 million in the valuation difference on available-for-sale securities and ¥52 million in retained earnings, among other factors.」
The valuation difference on available-for-sale securities increased by ¥45 million, indicating an improvement in the impact of investment securities valuation changes on net assets. - FY2022-Q1MitigatedAnnual report
「The main factors behind the decrease in net assets were a ¥21 million increase in the valuation difference on available-for-sale securities, outweighed by a ¥43 million decrease in retained earnings, among other factors.」
The valuation difference on available-for-sale securities increased by ¥21 million, indicating an improvement from the deterioration in valuation differences caused by market price fluctuations that had continued through the previous fiscal year. - FY2021MitigatedAnnual report
「The main factors behind the increase in net assets were increases in retained earnings, from ¥5,844 million to ¥6,145 million, a ¥301 million increase, and in the valuation difference on available-for-sale securities, from ¥179 million to ¥242 million, a ¥63 million increase, among other factors.」
While the previous fiscal year’s disclosures had noted a decline in the valuation difference due to falling share prices, the valuation difference on available-for-sale securities increased by ¥63.764 million in the current fiscal year. - FY2021-Q3MitigatedAnnual report
「The main factors behind the increase in net assets were increases of ¥123 million in the valuation difference on available-for-sale securities and ¥213 million in retained earnings, among other factors.」
The valuation difference on available-for-sale securities increased by ¥123 million, indicating an improvement from the decline in valuation due to falling share prices reported through the previous fiscal year. - FY2021-Q1MitigatedAnnual report
「Net assets increased by ¥86 million from the end of the previous consolidated fiscal year to ¥10,377 million. The main factors behind the increase in net assets were a ¥35 million increase in retained earnings and a ¥46 million increase in the valuation difference on available-for-sale securities due to rising share prices, among other factors.」
While previous periods had reported a decrease in valuation from falling share prices, the valuation difference on available-for-sale securities increased by ¥46 million in the current quarter due to rising share prices. - FY2020-Q3MaterialisedAnnual report
「Net assets increased by ¥296 million from the end of the previous consolidated fiscal year to ¥10,007 million. The main factors behind the increase in net assets were a ¥104 million decrease in valuation difference on available-for-sale securities, more than offset by a ¥348 million increase in retained earnings and other factors.」
The valuation difference on available-for-sale securities decreased by ¥104 million, affecting net assets at the end of the third quarter of the current fiscal year through changes in the valuation of investment securities. - FY2019MaterialisedAnnual report
「Investments and other assets decreased from ¥3,454 million to ¥3,273 million, a decrease of ¥180 million, due to declines in share prices and other factors.」
The risk of fluctuations in the market prices of investment securities also materialized for the full fiscal year as a ¥180 million decrease in investments and other assets due to declines in share prices and other factors. - FY2019-Q3MaterialisedAnnual report
「The main factors behind the increase in total assets were a ¥201 million decrease in fixed assets due to declines in the prices of investment securities and other factors, more than offset by a ¥240 million increase in current assets due to increases in other current assets and other factors.」
The risk of fluctuations in market prices materialized as a ¥201 million decrease in fixed assets due to declines in the prices of investment securities and other factors. - FY2019-Q2MaterialisedAnnual report
「The main factors behind the decrease in total assets were a ¥77 million decrease in current assets due to decreases in other current assets, including prepaid expenses, and a ¥264 million decrease in fixed assets due to declines in the quoted prices of investment securities and other factors.」
The risk of fluctuations in the market prices of investment securities materialized as a ¥264 million decrease in fixed assets due to declines in quoted share prices and other factors. - FY2018RestatedAnnual report
「Investment securities consist mainly of shares in companies with business relationships with the company, and some are exposed to the risk of fluctuations in market prices.」
The risk of fluctuations in the market prices of investment securities was reaffirmed. During the current fiscal year, investments and other assets increased due to rises in share prices and other factors. - FY2017RestatedAnnual report
「Investment securities consist mainly of shares in companies with business relationships with the company, and some are exposed to the risk of fluctuations in market prices.」
The risk of fluctuations in market prices continues to be explicitly identified. During the current fiscal year, investments and other assets increased due to rises in share prices and other factors. - FY2016MaterialisedAnnual report
「Investment securities consist mainly of shares in companies with business relationships with the company, and some are exposed to the risk of fluctuations in market prices. Due to declines in share prices and other factors, investments and other assets decreased from ¥3,949 million to ¥3,312 million, a decrease of ¥636 million.」
The risk of fluctuations in market prices was explicitly identified, and the disclosure states that investments and other assets decreased during the current fiscal year due to declines in share prices and other factors.