Impact of Derivative Valuation Losses on Ordinary Income or Loss
First written in FY2024-Q3. 2 of 4 entries say "Materialised", first in FY2024-Q3. Latest entry: FY2026.
The whole theme swung hardest in 2023: 3 of 10 companies on the "Worse" side.
0 other companies' latest entry also says "Dropped".
- FY2026DroppedAnnual report
「Current consolidated fiscal year (31 March 2026): No applicable items.」
With respect to the derivative valuation loss recorded in the previous fiscal year, no derivative transactions were applicable in the current consolidated fiscal year, and the description of the related earnings impact was removed. - FY2026-H1MitigatedAnnual report
「Derivative valuation gain (loss) (△ indicates a gain) △5,468 —」
The derivative valuation gain (loss) of ¥5,468 thousand recorded in the same period of the previous year was not recorded in the current interim consolidated accounting period, and the impact of derivative valuation losses on earnings did not arise during the period. - FY2024MaterialisedAnnual report
「Derivative valuation loss ¥5,468 thousand」
The company recorded a fair value loss of ¥5,468 thousand on currency swaps, and the derivative valuation risk was reflected in earnings in the annual results. - FY2024-Q3MaterialisedAnnual report
「As announced in the “Notice Regarding Recognition of Derivative Valuation Loss as Non-operating Expense” dated 5 February 2024, the company recorded a derivative valuation loss of ¥135 million as a non-operating expense. Consequently, the ordinary loss improved by only ¥141 million from the cumulative third quarter of the previous consolidated fiscal year, to ¥42 million (¥183 million in the same period of the previous year).」
A derivative valuation loss of ¥135 million was actually recorded as a non-operating expense. Although operating income turned positive, ordinary loss remained at ¥42 million.