Market price fluctuation risk for shares in business partners
First written in FY2016. 6 of 12 entries say "Mitigated", first in FY2023-Q1. Latest entry: FY2026-H1.
Kato Sangyo moved to the "Worse" side of this theme in 2021, 2 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 18 of 54 companies on the "Worse" side.
25 other companies' latest entry also says "Mitigated".
- FY2026-H1MitigatedAnnual report
「Fixed assets increased by ¥7,632 million to ¥176,117 million, mainly due to the acquisition of property, plant and equipment and an increase in the fair value of investment securities.」
The fair value of investment securities increased, and the mitigating effect on lower valuations caused by the decline in market prices through the previous fiscal year has continued. - FY2024-Q2MitigatedAnnual report
「Fixed assets increased by ¥8,857 million to ¥150,445 million, mainly due to the acquisition of property, plant and equipment and an increase in the fair value of investment securities.」
Fixed assets increased by ¥8,857 million from the end of the previous consolidated fiscal year due to an increase in the fair value of investment securities and other factors, mitigating the impact of lower valuations caused by the decline in market prices. - FY2023MitigatedAnnual report
「Due mainly to a ¥5,081 million increase in the valuation difference on available-for-sale securities from the previous fiscal year, total net assets increased by ¥15,521 million from the previous fiscal year to ¥155,709 million.」
The impact of lower valuations caused by the decline in market prices that continued through the previous fiscal year was mitigated by the recovery in the market value of investment securities. - FY2023-Q3MitigatedAnnual report
「Fixed assets increased by ¥7,980 million to ¥137,150 million, mainly due to the acquisition of property, plant and equipment and an increase in the fair value of investment securities.」
Fixed assets increased by ¥7,980 million from the end of the previous consolidated fiscal year due to an increase in the fair value of investment securities and other factors, and the impact of lower valuations caused by the decline in market prices continued to be mitigated. - FY2023-Q2MitigatedAnnual report
「Fixed assets increased by ¥3,610 million to ¥132,780 million, mainly due to the acquisition of property, plant and equipment and an increase in the fair value of investment securities.」
Fixed assets increased by ¥3,610 million due to an increase in the fair value of investment securities and other factors, mitigating the impact of lower valuations caused by the decline in market prices that had continued from the previous fiscal year. - FY2023-Q1MitigatedAnnual report
「Fixed assets increased by ¥2,657 million to ¥131,828 million, mainly due to an increase in the fair value of investment securities.」
The fair value of investment securities increased, and the impact of lower valuations caused by the decline in market prices that had continued through the previous fiscal year was mitigated in the current quarter. - FY2022WorsenedAnnual report
「In net assets, the Company acquired treasury shares for ¥3,004 million through a tender offer, while valuation differences on other securities decreased by ¥2,315 million from the previous fiscal year. However, due partly to the recognition of net income attributable to owners of the parent of ¥11,276 million, total net assets increased by ¥4,627 million from the previous fiscal year to ¥140,188 million.」
Due to fluctuations in the market prices of shares and other securities held in business relationships, the valuation difference on available-for-sale securities decreased by ¥2,315 million from the previous fiscal year. - FY2022-Q3WorsenedAnnual report
「Property, plant and equipment and other fixed assets decreased by ¥5,957 million due to factors including declines in the fair value of investment securities, resulting in a balance of ¥122,636 million.」
The decrease in fixed assets attributable to declines in the fair value of investment securities increased from ¥3,180 million in the previous quarter to ¥5,957 million, indicating a greater impact. - FY2022-Q2WorsenedAnnual report
「Property, plant and equipment and other fixed assets decreased by ¥3,180 million due to factors including declines in the fair value of investment securities, resulting in a balance of ¥125,414 million.」
The decline in the fair value of investment securities continued, causing fixed assets to decrease by ¥3,180 million from the end of the previous consolidated fiscal year. - FY2022-Q1WorsenedAnnual report
「Property, plant and equipment and other fixed assets decreased by ¥3,446 million due to factors including declines in the fair value of investment securities, resulting in a balance of ¥125,148 million.」
The fair value of investment securities declined, causing fixed assets to decrease by ¥3,446 million from the end of the previous consolidated fiscal year. Market price fluctuation risk has also appeared in the current quarter as an actual decline in carrying value. - FY2021MaterialisedAnnual report
「During the consolidated fiscal year, impairment losses of ¥204 million were recognized on securities, comprising ¥204 million on shares classified as other securities.」
In connection with market price fluctuation risk affecting shares of business partners and other securities, a valuation loss of ¥204 million was recognized on shares classified as other securities. - FY2016First statedAnnual report
「Marketable securities and investment securities consist primarily of shares in business partners with which the company has business relationships and are exposed to the risk of fluctuations in market prices.」
The company recognizes market price fluctuation risk in its holdings of shares for the purpose of maintaining and strengthening business relationships with business partners. The balance of investment securities is ¥37,004 million.