Komori
Toshin Holdings (9444) · InitiativeAnnual contract amounts and valuation gains updated

Hedging Interest Rate Risk with Interest Rate Swaps

First written in FY2016. 9 of 15 entries say "Restated". Latest entry: FY2026.

15entries
11years
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20262016: 120162017: 220172018: 220182019: 220192020: 120202021: 120212022: 120222023: 120232024: 220242025: 120252026: 12026
Same theme, other companies
Hedging Interest Rates on Long-Term Borrowings Through Interest-Rate SwapsA theme 189 companies write about · 105 as a headwind · 78 as a tailwind

The whole theme swung hardest in 2025: 13 of 65 companies on the "Worse" side.

29 other companies' latest entry also says "Other".

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 189 companies compared. The sentences above are computed from all 189.
Full recordFilings, disclosures and news, newest first
  1. FY2026Annual contract amounts and valuation gains updatedAnnual report

    「Interest rate swap transactions: receive floating, pay fixed; notional amount, etc.: ¥410.212 million; portion of notional amount, etc. due after 1 year: ¥382.168 million; fair value: negative ¥7.116 million; valuation gain (loss): ¥3.823 million」

    Updated the year-end notional amount, portion due after 1 year, fair value and valuation gain (loss) of the interest rate swaps. The notional amount, etc. decreased from ¥438.256 million in the previous fiscal year to ¥410.212 million.
  2. FY2025Annual contract amounts and valuation gains updatedAnnual report

    「Interest rate swap transactions: receive floating, pay fixed; notional amount, etc.: ¥438.256 million; portion of notional amount, etc. due after 1 year: ¥410.212 million; fair value: negative ¥10.940 million; valuation gain (loss): ¥10.711 million」

    The year-end contract amounts and other details, portion due after more than 1 year, fair value, and valuation gains or losses on interest rate swaps were updated.
  3. FY2024Annual contract amounts and valuation gains updatedAnnual report

    「Interest rate swap transactions: floating-rate receipt, fixed-rate payment; contract amounts and other details: ¥466.300 million; portion of contract amounts and other details due after more than 1 year: ¥438.256 million; fair value: (¥21.652 million); valuation gain or loss: ¥9.939 million」

    The year-end contract amounts and other details, portion due after more than 1 year, fair value, and valuation gains or losses on interest rate swaps were updated.
  4. FY2024-Q3RestatedAnnual report

    「Valuation gains on derivatives: 16,777; 7,589」

    The valuation gain on derivatives related to hedges of interest rate risk was updated to ¥7.589 million for the cumulative third quarter.
  5. FY2023Annual contract amounts and valuation gains on interest rate swapsAnnual report

    「Interest rate swap transactions: floating-rate receipt, fixed-rate payment; contract amounts and other details: ¥494.344 million; portion of contract amounts and other details due after more than 1 year: ¥466.300 million; fair value: (¥31.591 million); valuation gain or loss: ¥10.456 million」

    The year-end contract amounts and other details, portion due after more than 1 year, fair value, and valuation gains or losses on interest rate swaps were updated.
  6. FY2023-Q2RestatedAnnual report

    「The contract amounts and other details of derivative transactions for the quarterly consolidated accounting period have not changed materially compared with the end of the previous consolidated fiscal year.」

    It is stated that the contract amounts and other details of derivative transactions used to hedge interest rate risk have not changed materially.
  7. FY2021Annual contract amounts and valuation gains on interest rate swapsAnnual report

    「Interest rate swap transactions: floating-rate receipt, fixed-rate payment; contract amounts and other details: ¥550.432 million; portion of contract amounts and other details due after more than 1 year: ¥522.388 million; fair value: (¥59.377 million); valuation gain or loss: ¥7.722 million」

    The year-end contract amounts and other details and valuation gains or losses on interest rate swaps were updated. The hedged item is borrowing interest rates, and the policy of not conducting speculative transactions continues.
  8. FY2021-Q2RestatedAnnual report

    「The contract amounts and other details of derivative transactions for the quarterly consolidated accounting period have not changed materially compared with the end of the previous consolidated fiscal year.」

    It is stated that the contract amounts and other details of derivative transactions used to hedge interest rate risk have not changed materially.
  9. FY2020-Q2RestatedAnnual report

    「The contract amounts and other details of derivative transactions for the quarterly consolidated accounting period have not changed materially compared with the end of the previous consolidated fiscal year.」

    It is stated that the contract amounts and other details of derivative transactions used to hedge interest rate risk have not changed materially.
  10. FY2019RestatedAnnual report

    「Interest rate risk relating to the hedged items is hedged within a specified range in accordance with internal regulations establishing authorization procedures, transaction limits and other matters concerning derivative transactions.」

    Hedging with interest rate swaps based on authorization procedures and transaction limits continues.
  11. FY2019-Q2RestatedAnnual report

    「The contract amounts and other details of derivative transactions for the quarterly consolidated accounting period have not changed materially compared with the end of the previous consolidated fiscal year.」

    It is stated that the contract amounts and other details of derivative transactions used to hedge interest rate risk have not changed materially.
  12. FY2018RestatedAnnual report

    「Interest rate risk relating to the hedged items is hedged within a specified range in accordance with internal regulations establishing authorization procedures, transaction limits and other matters concerning derivative transactions.」

    The framework for hedging interest rate risk with interest rate swaps based on authorization procedures and transaction limits continues.
  13. FY2018-Q2RestatedAnnual report

    「The contract amounts and other details of derivative transactions for the quarterly consolidated accounting period have not changed materially compared with the end of the previous consolidated fiscal year.」

    It is stated that the contract amounts and other details of derivative transactions used to hedge interest rate risk have not changed materially.
  14. FY2017RestatedAnnual report

    「Interest rate risk relating to the hedged items is hedged within a specified range in accordance with internal regulations establishing authorization procedures, transaction limits and other matters concerning derivative transactions.」

    The framework for hedging interest rate risk with interest rate swaps based on authorization procedures and transaction limits continues.
  15. FY2016First statedAnnual report

    「Interest rate risk relating to the hedged items is hedged within a specified range in accordance with internal regulations establishing authorization procedures, transaction limits and other matters concerning derivative transactions.」

    A framework for hedging borrowing interest rates with interest rate swaps based on authorization procedures and transaction limits.
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