Komori
AViC (9554) · RiskFirst stated

Risk of impairment losses due to declining excess earning power of shares in affiliated companies

First written in FY2025. . Latest entry: FY2025.

1entries
1years
0from disclosures
Share on X
How it moved
Same theme, other companies
関係会社株式の事業計画前提による評価減リスクA theme 4 companies write about · 4 as a headwind · 0 as a tailwind

0 other companies' latest entry also says "First stated".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2025First statedAnnual report

    「Shares in affiliates are unlisted shares, and the company acquires them at prices reflecting the companies’ excess earning power. If the real value falls materially because excess earning power has declined, a valuation loss is recognized unless the likelihood of recovery is supported by sufficient evidence.」

    For shares in affiliates, including リアレーション, the company has newly identified the risk of valuation losses on shares in affiliates as an accounting estimate if assumptions such as business plans and sales growth rates are not achieved and excess earning power declines. The carrying amount of shares in affiliates is ¥685,696 thousand, of which ¥386,286 thousand relates to リアレーション.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for AViC yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Risk of impairment losses due to declining excess earning power of shares in affiliated companies | AViC Co.,Ltd. (9554) | Komori