{"entity":{"edinet_code":"E00787","sec_code":"4093","name_ja":"東邦アセチレン株式会社","name_en":"Toho Acetylene Co., Ltd.","industry":"化学","industry_en":"Chemicals"},"names_note":"English company names are as filed: each company's own annual report states its English name on the cover page. For a company that files no annual report, EDINET's filer registry is used instead. The as-filed Japanese name is always returned alongside.","filing":{"doc_id":"S100YL3N","filer_name":"東邦アセチレン株式会社","filer_name_en":"Toho Acetylene Co., Ltd.","period_end":"2026-03-31","filed_date":"2026-06-25","sha256":"9c6b8c77d11b5d8c4c2c479f82351ec989b7c42a1d0c25e3716f471221eb7890","status":"clean"},"basis":{"measurement":"carrying_amount","entity_scope":"parent_only","share_scope":"both","trust_included":"unknown","as_of":"2026-03-31","period_type":"annual","labels":{"measurement":"Balance-sheet carrying amount. Under Japanese GAAP listed equities are carried at market with the valuation difference in other comprehensive income, so carrying amount and acquisition cost diverge enormously on positions bought decades ago.","entity_scope":"The reporting company itself (提出会社) — the holding company, excluding the group holders it names separately.","share_scope":"Listed and unlisted shares together.","trust_included":"The filing does not state whether retirement-benefit-trust shares are included. Never guessed — shares contributed to such a trust leave the holder's balance sheet while the settlor normally keeps the right to instruct the vote.","period_type":"From an annual securities report (有価証券報告書). The policy shareholding table appears only in the annual report."},"not_comparable":"Figures are balance-sheet CARRYING AMOUNT at fiscal year end, from the annual securities report. They are NOT comparable with the acquisition-cost or book-value-reduction figures quoted in press coverage and IR presentations, and NOT comparable with interim (half-year) figures, which this product does not hold. Always state the basis with the number, and use check_claim before setting one of our figures against a published one."},"basis_note":"The basis every yen figure on this response is on. entity_scope is read from the filing's own disclosing entities, not assumed: scale_entities and flows each carry their own entity_scope and share_scope, and a figure quoted for one entity is not the group figure.","holdings":[{"holder_table":"reporting","held_name_raw":"高圧ガス工業㈱","held_name_en":"KOATSU GAS KOGYO CO., LTD.","held_sec_code":"4097","match_status":"matched","shares":55000,"book_value_yen":60500000,"prior_shares":55000,"prior_book_value_yen":48840000,"purpose_ja":"東北地域での合弁事業による当社主力製品の安定供給のため保有しています。","reciprocal":"有","pct_outstanding":0.09968025112753769,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.2837852163381481,"pct_of_holder_assets":0.17813882149303475,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":21318940000,"holder_total_assets_yen":33962277000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"神鋼商事㈱","held_name_en":"Shinsho Corporation","held_sec_code":"8075","match_status":"matched","shares":11400,"book_value_yen":26128000,"prior_shares":3800,"prior_book_value_yen":21819000,"purpose_ja":"当社グループの主力商品の一つである溶接材料の取引において、商品の安定調達のため保有しています。","reciprocal":"有（注）２","pct_outstanding":0.042923810312001126,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.1225576881402171,"pct_of_holder_assets":0.07693241533834731,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":21318940000,"holder_total_assets_yen":33962277000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":["share split"],"note_refs":["2"],"share_ratio":3.0,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"東京鐵鋼㈱　","held_name_en":"TOKYO TEKKO CO., LTD.","held_sec_code":"5445","match_status":"matched","shares":3000,"book_value_yen":17865000,"prior_shares":3000,"prior_book_value_yen":17250000,"purpose_ja":"東北地域で当社主力製品の一つである酸素の円滑な取引のため保有しています。","reciprocal":"有","pct_outstanding":0.03555932747829251,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.08379872545257878,"pct_of_holder_assets":0.052602480098728366,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":21318940000,"holder_total_assets_yen":33962277000,"implausible":false,"reciprocal_held_both_ways":true,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"㈱ヨロズ","held_name_en":"YOROZU CORPORATION","held_sec_code":"7294","match_status":"matched","shares":10000,"book_value_yen":9060000,"prior_shares":10000,"prior_book_value_yen":10100000,"purpose_ja":"自動車機器関連事業における当社関係会社との円滑な取引のため保有しています。","reciprocal":"無","pct_outstanding":0.04855491823448879,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.04249742247972929,"pct_of_holder_assets":0.026676656573998262,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":21318940000,"holder_total_assets_yen":33962277000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false}],"holders":[{"holder_name":"三菱ケミカルグループ株式会社","holder_name_en":"Mitsubishi Chemical Group Corporation","holder_sec_code":"4188","doc_id":"S100YFSR","period_end":"2026-03-31","holder_table":"second_largest","shares":3450000,"book_value_yen":1518000000,"prior_shares":3450000,"prior_book_value_yen":1242000000,"purpose_ja":"セパレートガスの主要販売先であり、取引の円滑化を図るために保有しております。 ","reciprocal":"無","pct_outstanding":9.939298256733515,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.08616799352888586,"pct_of_holder_assets":0.02583122341472778,"holder_equity_basis":"ifrs_consolidated_excl_nci","holder_equity_yen":1761675000000,"holder_total_assets_yen":5876609000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"日本酸素ホールディングス株式会社","holder_name_en":"NIPPON SANSO HOLDINGS CORPORATION","holder_sec_code":"4091","doc_id":"S100YB9P","period_end":"2026-03-31","holder_table":"reporting","shares":3450000,"book_value_yen":1518000000,"prior_shares":3450000,"prior_book_value_yen":1242000000,"purpose_ja":"セパレートガスの主要販売先であり、取引の円滑化を図るために保有しております。","reciprocal":"無","pct_outstanding":9.939298256733515,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.12469637090845168,"pct_of_holder_assets":0.054847401017242246,"holder_equity_basis":"ifrs_consolidated_excl_nci","holder_equity_yen":1217357000000,"holder_total_assets_yen":2767679000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"丸紅株式会社","holder_name_en":"Marubeni Corporation","holder_sec_code":"8002","doc_id":"S100YAY4","period_end":"2026-03-31","holder_table":"reporting","shares":2200000,"book_value_yen":968000000,"prior_shares":2200000,"prior_book_value_yen":792000000,"purpose_ja":"同社はエネルギー・化学品セグメント及びそのグループ会社にて取り扱う石油製品・LPG等エネルギー資源の重要な取引先であり、営業取引関係の維持・強化のために本銘柄を保有しております。エネルギー・化学品セグメントはエネルギーサプライチェーンにおける安定供給を継続するとともにトレード・マーケティング事業の拡大を企図しており、当該成長戦略においても同社との関係は重要な役割を果たすものと考えております。","reciprocal":"無","pct_outstanding":6.3381032361778935,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.021445354887391948,"pct_of_holder_assets":0.00919124279655336,"holder_equity_basis":"ifrs_consolidated","holder_equity_yen":4513798000000,"holder_total_assets_yen":10531764000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"神鋼商事株式会社","holder_name_en":"Shinsho Corporation","holder_sec_code":"8075","doc_id":"S100YEV4","period_end":"2026-03-31","holder_table":"reporting","shares":297000,"book_value_yen":130000000,"prior_shares":297000,"prior_book_value_yen":106000000,"purpose_ja":"取引先として、事業上の関係を維持・強化し、製品販売の維持拡大を通じて企業基盤の安定化を図り、中長期的に企業価値の向上を図るため。主として取引高をもとに保有の合理性を検討しております。","reciprocal":"有","pct_outstanding":0.8556439368840156,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.12873581430353925,"pct_of_holder_assets":0.0338874363633046,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":100982000000,"holder_total_assets_yen":383623000000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"高圧ガス工業株式会社","holder_name_en":"KOATSU GAS KOGYO CO., LTD.","holder_sec_code":"4097","doc_id":"S100YHRU","period_end":"2026-03-31","holder_table":"reporting","shares":130000,"book_value_yen":57000000,"prior_shares":130000,"prior_book_value_yen":46000000,"purpose_ja":"（保有目的）主にガス事業における取引関係の維持・強化のため（定量的な保有効果）（注）２","reciprocal":"有","pct_outstanding":0.3745242821377846,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.06705803461135751,"pct_of_holder_assets":0.046198361173924674,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":85001000000,"holder_total_assets_yen":123381000000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"株式会社　神戸製鋼所","holder_name_en":"Kobe Steel, Ltd.","holder_sec_code":"5406","doc_id":"S100YCDA","period_end":"2026-03-31","holder_table":"reporting","shares":100000,"book_value_yen":44000000,"prior_shares":100000,"prior_book_value_yen":36000000,"purpose_ja":"主に素材系事業の取引先として、事業上の関係を維持・強化し、製品販売の維持拡大を通じて企業基盤の安定化を図り、中長期的に企業価値の向上を図るため。主として取引高をもとに保有の合理性を検討しております。","reciprocal":"無","pct_outstanding":0.2880956016444497,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.0033071442583841744,"pct_of_holder_assets":0.0015356779878709361,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":1330453000000,"holder_total_assets_yen":2865184000000,"implausible":false,"reciprocal_held_both_ways":false},{"holder_name":"東京鐵鋼株式会社","holder_name_en":"TOKYO TEKKO CO., LTD.","holder_sec_code":"5445","doc_id":"S100YJ6R","period_end":"2026-03-31","holder_table":"reporting","shares":43000,"book_value_yen":18000000,"prior_shares":43000,"prior_book_value_yen":15000000,"purpose_ja":"鉄鋼事業における製鋼資材の調達先として継続的に取引を行っており、長期的・安定的な取引関係を維持する目的で保有しております。定量的な保有効果については記載が困難でありますが、取締役会において保有の妥当性検証を実施しております。","reciprocal":"有","pct_outstanding":0.12388110870711337,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.02838400403683613,"pct_of_holder_assets":0.022374423547837762,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":63416000000,"holder_total_assets_yen":80449000000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"リンナイ株式会社","holder_name_en":"RINNAI CORPORATION","holder_sec_code":"5947","doc_id":"S100YJCU","period_end":"2026-03-31","holder_table":"reporting","shares":null,"book_value_yen":null,"prior_shares":50000,"prior_book_value_yen":18000000,"purpose_ja":"当社グループの事業活動に係る友好的な関係の維持、拡充を目的に株式を保有しておりましたが、当事業年度に売却を実施しております。","reciprocal":"無","pct_outstanding":null,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":null,"pct_of_holder_assets":null,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":494124000000,"holder_total_assets_yen":649569000000,"implausible":false,"reciprocal_held_both_ways":false}],"reclassified":[],"reclassified_note":"As filed, from the annual report's 保有目的を変更した投資株式 table. direction=to_pure means the filer moved the holding from a policy shareholding to 純投資目的 (pure investment); the shares are not necessarily sold, and the position leaves the named policy table in the year of the change. direction=to_policy is the reverse. fy_of_change_ja is the fiscal year the filer states the change took effect, verbatim — some filers list more than one. A filing repeats these rows for several years after the change, so this is a standing disclosure, not a one-year event.","implausible_note":"A row is flagged implausible when its two filed numbers are mutually impossible — book value ÷ shares of ¥1,000,000 or more, which no listed Japanese share reaches. It is a filer tagging error (a value entered at the wrong scale, or a share count in thousands), not an extraction error: the values match the filing's XBRL exactly. Flagged rows are still returned, exactly as filed, but are excluded from the yen aggregates here and counted in excluded_positions / excluded_yen so the exclusion is visible.","notes":[{"holder_table":"reporting","note_no":"1","text_ja":"(注)１　　定量的な保有効果については記載が困難であります。保有の合理性は、「②保有目的が純投資目的以外の目的である投資株式　ａ．保有方針及び保有の合理性を検証する方法並びに個別銘柄の保有の適否に関する取締役会等における検証の内容」に記載の方法により検証しております。"},{"holder_table":"reporting","note_no":"2","text_ja":"２　　神鋼商事㈱は2025年４月１日付で普通株式１株につき３株の割合で株式分割を行っております。"}],"notes_note":"The filing's own numbered footnotes to the named policy table, verbatim. The XBRL numbers them (注)1, (注)2 … and gives no link back to a row, so a note is tied to a position only where it names that issuer.","flows":[{"holder_table":"reporting","share_class":"unlisted","issues_increased":1,"acquisition_cost_yen":49999000,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"unlisted"}],"flows_note":"The filer's own tally, as filed, of how many issues increased or decreased during the year and the yen involved — acquisition cost for increases, sale proceeds for decreases. Read against the reclassification table this separates what was actually sold from what merely changed category. Counts are as filed and are not corrected for filer tagging errors.","no_reduction_measure":"This product holds sale proceeds (売却価額), as filed, for one fiscal year. It does NOT hold a book-value-reduction measure. The two are different measures and must never be presented as equivalent.","scale":{"policy_total_yen":762348000,"listed_yen":113553000,"unlisted_yen":648795000,"listed_issues":4,"unlisted_issues":8,"equity_yen":21318940000,"equity_basis":"jgaap_consolidated","total_assets_yen":33962277000,"assets_basis":"jgaap_consolidated","pct_of_equity":3.575918877767844,"pct_of_assets":2.2446904840921,"equity_basis_label":"Consolidated net assets (Japanese GAAP)","assets_basis_label":"Consolidated net assets (Japanese GAAP)","equity_calc":"total policy shareholdings ÷ shareholders' equity × 100, both as filed in this annual securities report","assets_calc":"total policy shareholdings ÷ total assets × 100, both as filed in this annual securities report"},"scale_entities":[{"holder_table":"reporting","share_class":"listed","book_value_yen":113553000,"issue_count":4,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","book_value_yen":648795000,"issue_count":8,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"unlisted"}],"scale_history":[{"year":"2022","period_end":"2022-03-31","policy_total_yen":174317000,"equity_yen":17561541000,"equity_basis":"jgaap_consolidated","pct_of_equity":0.9926065144283182,"pct_of_assets":0.5758427560165901},{"year":"2023","period_end":"2023-03-31","policy_total_yen":185902000,"equity_yen":18329651000,"equity_basis":"jgaap_consolidated","pct_of_equity":1.0142146187071428,"pct_of_assets":0.5927222903078545},{"year":"2024","period_end":"2024-03-31","policy_total_yen":719536000,"equity_yen":19478128000,"equity_basis":"jgaap_consolidated","pct_of_equity":3.6940716274171725,"pct_of_assets":2.137644907322504},{"year":"2025","period_end":"2025-03-31","policy_total_yen":696805000,"equity_yen":20392378000,"equity_basis":"jgaap_consolidated","pct_of_equity":3.416987464630167,"pct_of_assets":2.071234991159564},{"year":"2026","period_end":"2026-03-31","policy_total_yen":762348000,"equity_yen":21318940000,"equity_basis":"jgaap_consolidated","pct_of_equity":3.575918877767844,"pct_of_assets":2.2446904840921}],"scale_note":"The policy total is Official (as filed) — the filing's own total carrying amount for the whole policy bucket, listed and unlisted, summed across the entities the filing discloses. It is a floor: holdings at group companies the filing does not name are disclosed nowhere and are not included. The percentages are calculated, not filed, and carry their formula. equity_basis names which figure the denominator is, because filers report under Japanese, IFRS or US accounting standards and an adopter of the latter two stops tagging the Japanese consolidated figure — a parent-only denominator is a different measure and is labelled as one, never silently mixed with a group figure. Percentages are null where equity or total assets is missing or not positive; missing is never shown as zero.","scale_reference":"ISS's Japan proxy voting guidelines recommend a vote against the top executive at a company that allocates 20 percent or more of its net assets to cross-shareholdings, a policy effective from February 2022. ISS counts unilateral holdings, not only mutual ones.","ownership_calc":"shares held ÷ (issuer's issued shares − treasury shares) × 100, both as filed, the denominator taken from the issuer's own annual securities report nearest the holding's fiscal year end","ownership_note":"Derived, not filed. The denominator is the issuer's own reported issued shares less treasury shares, from its annual report nearest this holding's fiscal year end on either side — pct_basis_period_end gives that date, and it can fall after the holding's date where that report is the closer one. For a single-class listed stock this equals the stake's share of market capitalisation. It is null where the issuer files no annual report we hold; where the issuer's share count moves by half or more across the window, because a split or issue makes the share base indeterminate; and where the result would exceed 100%, which is a data fault rather than a stake. It is less exact where the issuer has more than one share class (pct_share_classes > 1), because treasury shares are reported across all classes.","holder_share_calc":"this position's book value ÷ the holder's shareholders' equity (or total assets) × 100, both as filed in the holder's own annual securities report","holder_share_note":"The mirror of pct_outstanding. That sizes a stake against the ISSUER — how much of the issuer this holder owns. pct_of_holder_equity and pct_of_holder_assets size the same position against the HOLDER: how much of its own capital is committed to this one name. Calculated, not filed. Null where the holder's filing gives no usable denominator, never zero. holder_equity_basis says which accounting figure the denominator is, and a parent_only basis is not comparable with a consolidated one. A position CAN legitimately exceed 100% of equity — a holder whose book equity is smaller than one long-held stake is a real and commercially interesting case, not an error — so no ceiling is imposed. Extreme values are worth checking against the filing: where the position's own two filed numbers are mutually impossible the row is marked `implausible`, but that test catches only scale errors visible per share, so it does not catch every bad figure. The book value and share count are returned alongside so the reader can check.","action_calc":"keyword match over the filing's own stated purpose and table footnotes: 株式分割、株式併合、株式交換、株式移転、会社分割、合併、持株会社、商号変更、公開買付、上場廃止","ratio_calc":"current shares ÷ prior shares where that ratio is an exact whole number (or its exact reciprocal) — the signature of a split or a consolidation rather than a trade","history":[{"year":"2022","period_end":"2022-03-31","named_holdings":6,"book_value_yen":72473000},{"year":"2023","period_end":"2023-03-31","named_holdings":6,"book_value_yen":84059000},{"year":"2024","period_end":"2024-03-31","named_holdings":6,"book_value_yen":117694000},{"year":"2025","period_end":"2025-03-31","named_holdings":6,"book_value_yen":98009000},{"year":"2026","period_end":"2026-03-31","named_holdings":4,"book_value_yen":113553000}],"history_note":"One point per annual report filed. Each year's book value is as filed; book values are fair-valued at period end, so a change reflects both trading and market moves.","provenance":{"trust":"official","note":"Figures exactly as filed in each company's 有価証券報告書 (annual securities report), EDINET. Raw filings archived with SHA-256; doc_id links to the source filing."}}