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Daito Koun (9367) · RiskRestated

Risk of Impairment and Valuation Losses on Investment Securities Due to a Decline in Share Price

First written in FY2016. 28 of 31 entries say "Restated". Latest entry: FY2026-H1.

31entries
10years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2021-Q1RestatedFY2022-Q1 – FY2026-H12016: 320162017: 420172018: 420182019: 320192020: 320202021: 320212022: 420222023: 320232024: 220242025: 22025
Same theme, other companies
Recognition of Valuation Losses on Investment Securities and Impairment LossesA theme 282 companies write about · 285 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 35 of 81 companies on the "Worse" side.

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.
Showing 14 of the 198 companies compared. The sentences above are computed from all 198.Comparing 200 of the theme's 285 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」

    投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  2. FY2025RestatedAnnual report

    「市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    投資有価証券の株価・実質価額下落による減損・評価損リスクを継続している。
  3. FY2025-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  4. FY2024-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  5. FY2024-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  6. FY2023RestatedAnnual report

    「市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    保有株式の価格・実質価額下落による減損・評価損リスクを継続している。
  7. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  8. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  9. FY2023-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  10. FY2022RestatedAnnual report

    「市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    市場性のある株式および市場性のない株式の価値下落による減損・評価損リスクを継続している。当年度の有価証券評価損は該当事項なしと記載している。
  11. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  12. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  13. FY2022-Q1RestatedAnnual report

    「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  14. FY2021-Q3MaterialisedAnnual report

    「特別損失 固定資産除却損 ― 11,091 投資有価証券売却損 ― 11,517 投資有価証券評価損 ― 27,486 特別損失合計 ― 50,095」

    投資有価証券評価損27,486千円および投資有価証券売却損11,517千円を計上しており、保有株式の価値下落等に伴う損失が第3四半期累計でも実際に発生している。
  15. FY2021-Q2MaterialisedAnnual report

    「特別損失 固定資産除却損 ― 11,091 投資有価証券評価損 ― 29,953 特別損失合計 ― 41,045」

    前年同期にはなかった投資有価証券評価損29,953千円を計上しており、保有株式の価値下落による評価損リスクが実際の損失として現れている。
  16. FY2021-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  17. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  18. FY2020-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  19. FY2020-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  20. FY2019RestatedAnnual report

    「当企業集団は、市場性のある株式及び市場性のない株式を保有しております。 市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    保有株式の価格・実質価額下落による減損・評価損リスクを継続している。
  21. FY2019-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  22. FY2019-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  23. FY2018RestatedAnnual report

    「当企業集団は、市場性のある株式及び市場性のない株式を保有しております。 市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    保有株式の価格・実質価額下落による減損・評価損リスクを継続している。
  24. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  25. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  26. FY2018-Q1RestatedAnnual report

    「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  27. FY2017RestatedAnnual report

    「市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    保有株式の価格下落による減損・評価損リスクを引き続き記載している。
  28. FY2017-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  29. FY2017-Q2RestatedAnnual report

    「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  30. FY2017-Q1RestatedAnnual report

    「There have been no material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    株価下落による投資有価証券の減損・評価損リスクについて、重要な変更はないとしている。
  31. FY2016First statedAnnual report

    「市場性のある株式については、大幅な株価下落が生じた場合、減損または評価損が発生し、市場性のない株式については、発行会社の実質価額が著しく下落した場合に減損が発生するため、業績及び財政状態に影響を及ぼす可能性があります。」

    市場性の有無に応じた株式価値下落と、減損・評価損の発生可能性を示している。
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Risk of Impairment and Valuation Losses on Investment Securities Due to a Decline in Share Price | DAITO KOUN CO.,LTD. (9367) | Komori