Decline in the Fair Value of Investment Securities
First written in FY2017-Q1. 16 of 29 entries say "Mitigated", first in FY2018-Q3. Latest entry: FY2026.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
- FY2026MitigatedAnnual report
「The main reason was that fixed assets increased by ¥4,699 million due to increases in investment securities and assets related to retirement benefits, among other factors.」
Investment securities increased from ¥6,634 million at the end of the previous fiscal year to ¥8,936 million, while the valuation difference on other securities increased from ¥2,155 million to ¥3,543 million. The previously negative impact of the decline in fair value has been mitigated. - 2026-04-27MitigatedEarnings
「Fixed assets increased by ¥4,699 million, due mainly to increases in investment securities and assets related to retirement benefits.」
Investment securities increased from ¥6,634 million at the end of the previous fiscal year to ¥8,936 million, reversing the decline caused by falling market values through the previous fiscal year. - FY2026-H1MitigatedAnnual report
「Total assets at the end of the interim consolidated accounting period were ¥64,712 million, an increase of ¥162 million from the end of the previous consolidated fiscal year. The main reason was that fixed assets increased by ¥795 million due mainly to an increase in investment securities accompanying the surge in share prices.」
For investment securities, for which a decrease due to declining fair value had been reported through the previous fiscal year, the increase accompanying the surge in share prices is cited as a factor behind the increase in fixed assets. - FY2025MaterialisedAnnual report
「Investment securities 7,646 6,634 Valuation difference on other securities 2,990 2,155」
The balance of investment securities and the valuation difference on other securities declined from the end of the previous fiscal year, indicating that the negative impact of fair value movements has actually emerged. In addition, a ¥99 million gain on sales of investment securities was recorded. - FY2025-H1MaterialisedAnnual report
「The main reason was that investments and other assets decreased by ¥936 million due mainly to a decrease in investment securities.」
Investment securities declined from ¥7,646 million at the end of the previous consolidated fiscal year to ¥6,459 million, indicating that the negative impact of fair value movements and other factors has actually emerged. - FY2024MitigatedAnnual report
「Valuation difference on other securities 1,542 2,990」
The valuation difference on other securities increased from ¥1,542 million to ¥2,990 million, mitigating the negative impact of fair value movements through the previous fiscal year. - FY2024-Q3MitigatedAnnual report
「The main reason was that investments and other assets increased by ¥1,360 million due mainly to an increase in investment securities.」
The increase in investment securities became a factor behind the increase in investments and other assets, mitigating the negative impact of the decline in fair value reported through the previous fiscal year. - FY2024-Q2MitigatedAnnual report
「The main reason was that investments and other assets increased by ¥1,175 million due mainly to an increase in investment securities.」
The increase in investment securities became a factor behind the increase in investments and other assets, mitigating the previously negative impact of the decline in fair value. - FY2024-Q1MitigatedAnnual report
「The main reason was that investments and other assets increased by ¥603 million due mainly to an increase in investment securities.」
Although a decrease in the valuation difference on investment securities had been reported through the previous fiscal year, the current quarter cites an increase in investment securities as a factor behind the increase in fixed assets. - FY2023MaterialisedAnnual report
「Valuation difference on other securities 1,593 1,542」
The valuation difference on other securities declined from ¥1,593 million to ¥1,542 million, indicating that the negative impact of fair value movements in investment securities has emerged for the full fiscal year as well. - FY2023-Q3MaterialisedAnnual report
「Investment securities 5,313 5,219 Valuation difference on other securities 1,593 1,411」
The balance of investment securities and the valuation difference on other securities declined from the end of the previous consolidated fiscal year, and the negative impact of fair value movements continues to emerge. - FY2023-Q2MaterialisedAnnual report
「Investment securities 5,313 5,106 Valuation difference on other securities 1,593 1,378」
The balance of investment securities declined from ¥5,313 million to ¥5,106 million, while the valuation difference on other securities declined from ¥1,593 million to ¥1,378 million, indicating that the negative impact of fair value movements continues to emerge. - FY2023-Q1MaterialisedAnnual report
「Investment securities 5,313 5,220 Valuation difference on other securities 1,593 1,473」
The balance of investment securities and the valuation difference on other securities declined from the end of the previous consolidated fiscal year, and the negative impact of fair value movements has emerged again. - FY2022-Q3MitigatedAnnual report
「The main reason was that fixed assets increased by ¥557 million due mainly to an increase in investment securities.」
The increase in investment securities became a factor behind the increase in fixed assets, mitigating the previously negative impact of the decline in fair value. - FY2022-Q2MitigatedAnnual report
「The main reason was that fixed assets increased by ¥345 million due mainly to an increase in investment securities.」
The increase in investment securities became a factor behind the increase in fixed assets, mitigating the previously negative impact of the decline in fair value. - FY2022-Q1MitigatedAnnual report
「Investment securities 4,840 5,077 Valuation difference on other securities 1,401 1,564」
The balance of investment securities and the valuation difference on other securities increased from the end of the previous consolidated fiscal year, mitigating the impact of the decline in fair value. - FY2021MitigatedAnnual report
「The main reasons were increases in other comprehensive income accumulated due to an increase in retained earnings, an increase in the valuation difference on other securities accompanying the rise in the fair value of investment securities, and an increase in the cumulative adjustment related to retirement benefits accompanying an increase in pension assets.」
The valuation difference increased as the fair value of investment securities rose, mitigating the impact of the decline in fair value that occurred in the previous fiscal year. - FY2021-Q3MitigatedAnnual report
「Investment securities 4,002 4,534 Valuation difference on other securities 961 1,224」
The balance of investment securities and the valuation difference on other securities increased from the end of the previous consolidated fiscal year, mitigating the negative impact of fair value movements. - FY2021-Q2MitigatedAnnual report
「Investment securities 4,002 4,142 Valuation difference on other securities 961 1,026」
The balance of investment securities and the valuation difference on other securities increased from the end of the previous consolidated fiscal year, mitigating the negative impact of the preceding fair value movements. - FY2020MaterialisedAnnual report
「Investment securities 4,603,280 4,002,729 Valuation difference on other securities 1,088,991 961,782」
The balance of investment securities and the valuation difference on other securities declined from the end of the previous fiscal year, and the negative impact of valuation movements has emerged for the full fiscal year as well. - FY2020-Q2MitigatedAnnual report
「Investment securities 4,603,280 4,728,660 Valuation difference on other securities 1,088,991 1,102,943」
The balance of investment securities and the valuation difference on other securities increased from the end of the previous consolidated fiscal year, mitigating the negative impact of fair value movements reported immediately beforehand. - FY2020-Q1MaterialisedAnnual report
「Investment securities 4,603,280 4,574,433 Valuation difference on other securities 48,305 △ 58,725」
The balance of investment securities declined, and the valuation difference on other securities also shifted from a valuation gain in the same period of the previous year to a valuation loss, indicating that the negative impact of fair value movements has actually emerged. - FY2019MaterialisedAnnual report
「Loss on valuation of investment securities - 2,426」
A ¥2.426 million loss on valuation of investment securities was recorded for the current period, indicating that the impact of the decline in the fair value of investment securities has actually occurred. - FY2019-Q3MaterialisedAnnual report
「The main reason was that fixed assets decreased by ¥157 million due mainly to a decrease in investment securities, while current assets increased by ¥281 million due mainly to an increase in cash and deposits. Loss on valuation of investment securities - 2,647」
Fixed assets decreased due to the decline in investment securities, and a ¥2.647 million loss on valuation of investment securities was also recorded, indicating that the impact of the decline in fair value has actually occurred. - FY2019-Q1MitigatedAnnual report
「Investment securities 4,557,954 4,614,211」
The balance of investment securities increased from the end of the previous consolidated fiscal year, indicating a change opposite to the previously reported decline in fair value. - FY2018-Q3MitigatedAnnual report
「The main reason was that fixed assets increased by ¥570 million, mainly due to an increase in investment securities accompanying the recovery in share prices.」
In contrast to the previously reported decline in the fair value of investment securities, the increase in investment securities accompanying the recovery in share prices is cited as a factor behind the increase in fixed assets. - FY2017-Q3DroppedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The analysis and risk disclosures for the current quarter do not mention a decline in the fair value of investment securities. The balance of investment securities on the balance sheet increased from ¥4,260 million to ¥4,650 million. - FY2017-Q2RestatedAnnual report
「The main reason was that fixed assets decreased by ¥550 million. Although the acquisition of logistics warehouses and other factors increased fixed assets, this was more than offset by depreciation expense, declines in the fair value of investment securities and other factors, as well as the significant reduction on translation into yen caused by the stronger yen.」
The decline in the fair value of investment securities continues to be cited as a factor behind the decrease in fixed assets. The balance of investment securities declined from ¥4,260 million to ¥4,129 million. - FY2017-Q1First statedAnnual report
「The main factors were an increase of ¥608 million in current assets, mainly due to increases in cash and deposits and lease investment assets, and a decrease of ¥993 million in fixed assets, mainly due to depreciation expense and declines in the fair value of investment securities.」
The decline in the fair value of investment securities is having an actual impact as a factor behind the decrease in fixed assets.