Impairment and Valuation Losses on Held Securities Due to Share Price Declines
First written in FY2017. 4 of 8 entries say "Materialised", first in FY2021-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2019: 69 of 144 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「A valuation loss on investment securities represents an impairment charge on securities classified as “investment securities” held by the company whose intrinsic value has fallen significantly.」
A valuation loss on investment securities of ¥377 million was recorded. This exceeded ¥48 million in the previous fiscal year and ¥245 million in the first half, indicating that impairment and valuation losses on securities held continue. - 2026-04-14MaterialisedEarnings
「Loss on valuation of investment securities 48 377」
A loss on valuation of investment securities of ¥377 million was recorded for the current consolidated fiscal year. - FY2026-H1MaterialisedAnnual report
「Valuation loss on investment securities － 245」
Regarding the risk of valuation losses on securities held due to falling share prices and other factors, a valuation loss on investment securities of ¥245 million was recorded. - FY2023RestatedAnnual report
「Securities held are subject to fair value measurement and other reviews each quarter. In particular, for cross-shareholdings, the company comprehensively reviews each issue based on its latest financial condition, business relationships, dividends and other factors, and determines whether continued ownership is appropriate by regularly reporting the results to the Board of Directors. However, if a substantial decline in share prices continues in the future, impairment or valuation losses may arise on securities held, potentially affecting the Group’s operating results and financial position.」
The company continues to disclose fair value measurement of securities held, regular reviews of cross-shareholdings, and the risk of impairment and valuation losses due to falling share prices. - FY2021MaterialisedAnnual report
「An impairment loss of ¥117 million was recognized on investment securities during the current consolidated fiscal year.」
Regarding the risk of impairment and valuation losses on securities held, an impairment loss of ¥117 million on investment securities was actually recognized. - FY2021-Q3WorsenedAnnual report
「Valuation loss on investment securities － 291」
A valuation loss on investment securities of ¥291 million was recorded, whereas no valuation loss had arisen during the previous third quarter consolidated cumulative period. The risk of valuation losses on securities held due to falling share prices and other factors continues to result in actual losses. - FY2021-Q2MaterialisedAnnual report
「Valuation loss on investment securities － 286」
A valuation loss on investment securities of ¥286 million was recorded during the current second quarter consolidated cumulative period. The risk of impairment and valuation losses on securities held due to falling share prices and other factors has emerged as an actual loss. - FY2017First statedAnnual report
「The Group holds marketable securities, but if a substantial decline in share prices continues in the future, impairment or valuation losses may arise on securities held, potentially affecting the Group’s operating results and financial position.」
The company identified the possibility of impairment and valuation losses on marketable securities due to falling share prices as a risk.