{"entity":{"edinet_code":"E01260","sec_code":"5446","name_ja":"北越メタル株式会社","name_en":"HOKUETSU METAL Co., Ltd.","industry":"鉄鋼","industry_en":"Iron & Steel"},"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":"S100YG3Z","filer_name":"北越メタル株式会社","filer_name_en":"HOKUETSU METAL Co., Ltd.","period_end":"2026-03-31","filed_date":"2026-06-23","sha256":"a1e828cd1342d2fd26706c8cb50d01e9027e33a5688969081f64168c6bcc18b0","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":"㈱第四北越フィナンシャルグループ","held_name_en":"Daishi Hokuetsu Financial Group, Inc.","held_sec_code":"7327","match_status":"matched","shares":483600,"book_value_yen":903848000,"prior_shares":161200,"prior_book_value_yen":508586000,"purpose_ja":"（保有目的）発行会社傘下には当社の主力取引銀行である第四北越銀行が属しており、安定的かつ機動的な資金調達及び同グループとの良好な関係の維持、強化を目的として保有している。（定量的な保有効果）保有目的に鑑み記載は困難であるが、取締役会において年に１回以上資本コスト等を踏まえた経済合理性の観点からも保有の妥当性を検証している。（株式が増加した理由）株式分割による","reciprocal":"無（注）２","pct_outstanding":0.18067713486174733,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":5.0456501581775886,"pct_of_holder_assets":3.4968298846625845,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":17913410000,"holder_total_assets_yen":25847640000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":["share split"],"note_refs":[],"share_ratio":3.0,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"ユニソルホールディングス㈱（注）３","held_name_en":"UNISOL Holdings Corporation","held_sec_code":"7128","match_status":"matched","shares":128500,"book_value_yen":279359000,"prior_shares":128500,"prior_book_value_yen":306344000,"purpose_ja":"（保有目的）発行会社傘下のフルサト工業に鉄鋼加工製品を販売しており、同社との取引協力関係の維持、強化を目的として保有している。（定量的な保有効果）保有目的に鑑み記載は困難であるが、取締役会において年に１回以上資本コスト等を踏まえた経済合理性の観点からも保有の妥当性を検証している。","reciprocal":"無","pct_outstanding":0.5288846547019102,"pct_unavailable":null,"pct_basis_period_end":"2025-12-31","pct_share_classes":1,"pct_of_holder_equity":1.5594964889431995,"pct_of_holder_assets":1.0807911283196454,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":17913410000,"holder_total_assets_yen":25847640000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"㈱岡三証券グループ","held_name_en":"OKASAN SECURITIES GROUP INC.","held_sec_code":"8609","match_status":"matched","shares":284928,"book_value_yen":233925000,"prior_shares":284928,"prior_book_value_yen":188907000,"purpose_ja":"（保有目的）発行会社傘下には新潟県を拠点とする岡三にいがた証券が属しており、同社との資金運用を通じた金融取引等の業務をより円滑に推進するため保有している。（定量的な保有効果）保有目的に鑑み記載は困難であるが、取締役会においても年に１回以上資本コスト等を踏まえた経済合理性の観点からも保有の妥当性を検証している。","reciprocal":"無（注）２","pct_outstanding":0.1424121811916907,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":1.3058652707664258,"pct_of_holder_assets":0.9050149259274735,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":17913410000,"holder_total_assets_yen":25847640000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"㈱福田組","held_name_en":"FUKUDA CORPORATION","held_sec_code":"1899","match_status":"matched","shares":2244,"book_value_yen":18625000,"prior_shares":2244,"prior_book_value_yen":11668000,"purpose_ja":"（保有目的）商社を介して当社の鉄鋼製品が主に地域の建設工事に使用されており、取引協力関係の維持、強化により中長期的な企業価値の向上に資すると判断し保有している。（定量的な保有効果）保有目的に鑑み記載は困難であるが、取締役会等において年に１回以上資本コスト等を踏まえた経済合理性の観点からも保有の妥当性を検証している。","reciprocal":"無","pct_outstanding":0.026764912821407062,"pct_unavailable":null,"pct_basis_period_end":"2025-12-31","pct_share_classes":1,"pct_of_holder_equity":0.10397238716693248,"pct_of_holder_assets":0.0720568686348154,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":17913410000,"holder_total_assets_yen":25847640000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":["1"],"share_ratio":null,"reclassified_to_pure":false},{"holder_table":"reporting","held_name_raw":"㈱巴コーポレーション","held_name_en":"ＴＯＭＯＥ　ＣＯＲＰＯＲＡＴＩＯＮ","held_sec_code":"1921","match_status":"matched","shares":1100,"book_value_yen":2190000,"prior_shares":1100,"prior_book_value_yen":1314000,"purpose_ja":"（保有目的）他社を介して当社の鉄鋼製品を販売しており、営業上の取引関係の維持、強化のために保有している。（定量的な保有効果）保有目的に鑑み記載は困難であるが、取締役会において年に１回以上資本コスト等を踏まえた経済合理性の観点からも保有の妥当性を検証している。","reciprocal":"無","pct_outstanding":0.0032773014104313524,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.01222547800781649,"pct_of_holder_assets":0.00847272710390581,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":17913410000,"holder_total_assets_yen":25847640000,"implausible":false,"reciprocal_held_both_ways":false,"corporate_actions":[],"note_refs":[],"share_ratio":null,"reclassified_to_pure":false}],"holders":[{"holder_name":"株式会社第四北越フィナンシャルグループ","holder_name_en":"Daishi Hokuetsu Financial Group, Inc.","holder_sec_code":"7327","doc_id":"S100YAX4","period_end":"2026-03-31","holder_table":"largest","shares":188620,"book_value_yen":233000000,"prior_shares":188620,"prior_book_value_yen":253000000,"purpose_ja":"取引関係の維持・強化のために保有しております。新潟県内に本社を置く企業として、地域の産業振興や雇用創出に貢献しており、資本コスト等を踏まえた中長期的な経済合理性の観点からも保有の妥当性を確認しております。","reciprocal":"有","pct_outstanding":4.806339822648048,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.04091660213082425,"pct_of_holder_assets":0.0021493901820284415,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":569451000000,"holder_total_assets_yen":10840284000000,"implausible":false,"reciprocal_held_both_ways":true},{"holder_name":"株式会社大光銀行","holder_name_en":"THE TAIKO BANK,LTD.","holder_sec_code":"8537","doc_id":"S100YC1U","period_end":"2026-03-31","holder_table":"reporting","shares":28600,"book_value_yen":35000000,"prior_shares":28600,"prior_book_value_yen":38000000,"purpose_ja":"（保有目的）取引関係の維持・強化（定量的な保有効果）秘密保持の観点から記載は困難であります。なお、2025年10月開催の取締役会において、取引状況や連携状況等を踏まえ、保有に妥当性ありと判断しております。","reciprocal":"無","pct_outstanding":0.7287738252981347,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.043016567523720566,"pct_of_holder_assets":0.002057799471557096,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":81364000000,"holder_total_assets_yen":1700846000000,"implausible":false,"reciprocal_held_both_ways":false}],"reclassified":[{"holder_table":"reporting","direction":"to_pure","held_name_raw":"ＳＯＭＰＯホールディングス㈱","held_name_en":"Sompo Holdings, Inc.","held_sec_code":"8630","match_status":"matched","shares":202500,"book_value_yen":1217430000,"fy_of_change_ja":"2026年３月期","reason_ja":"発行会社傘下の損害保険ジャパンと保険取引等があり、当社の事業活動の円滑化及び安定化を図るため保有しているが、現在までの事業上の関係性などを総合的に勘案すると、株式の保有の有無に関わらず当社の事業活動の円滑化及び安定化を図ることが可能と判断し保有区分を変更している。今後の保有又は売却に関しては、株価動向や配当金等の経済合理性を踏まえ、都度判断する。","implausible":false},{"holder_table":"reporting","direction":"to_pure","held_name_raw":"㈱みずほフィナンシャルグループ","held_name_en":"Mizuho Financial Group, Inc.","held_sec_code":"8411","match_status":"matched","shares":15484,"book_value_yen":94251000,"fy_of_change_ja":"2026年３月期","reason_ja":"発行会社傘下には当社の主力取引銀行であるみずほ銀行及びみずほ信託銀行が属しており、安定的かつ機動的な資金調達及び同グループとの良好な関係の維持、強化を目的として保有しているが、現在までの事業上の関係性などを総合的に勘案すると、株式の保有の有無に関わらず同グループとの良好な関係の維持、強化を図ることが可能と判断し保有区分を変更している。今後の保有又は売却に関しては、株価動向や配当金等の経済合理性を踏まえ、都度判断する。","implausible":false}],"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　㈱福田組以下は、貸借対照表計上額が資本金額の100分の１以下であるが、保有する特定投資株式は60銘柄以下であるため記載している。"},{"holder_table":"reporting","note_no":"2","text_ja":"２　保有先企業は当社の株式を保有していないが、同社子会社が当社の株式を保有している。"},{"holder_table":"reporting","note_no":"3","text_ja":"３　フルサト・マルカホールディングス㈱は2026年１月１日付でユニソルホールディングス㈱に商号変更している。"}],"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":[],"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":1493830000,"listed_yen":1437948000,"unlisted_yen":55882000,"listed_issues":5,"unlisted_issues":7,"equity_yen":17913410000,"equity_basis":"jgaap_consolidated","total_assets_yen":25847640000,"assets_basis":"jgaap_consolidated","pct_of_equity":8.339171603843154,"pct_of_assets":5.779367091154163,"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":1437948000,"issue_count":5,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","book_value_yen":55882000,"issue_count":7,"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":1167547000,"equity_yen":15365911000,"equity_basis":"jgaap_consolidated","pct_of_equity":7.598293391130536,"pct_of_assets":4.39961518576745},{"year":"2023","period_end":"2023-03-31","policy_total_yen":1325506000,"equity_yen":16417476000,"equity_basis":"jgaap_consolidated","pct_of_equity":8.07375019156416,"pct_of_assets":4.7403053951619425},{"year":"2024","period_end":"2024-03-31","policy_total_yen":1637458000,"equity_yen":16969177000,"equity_basis":"jgaap_consolidated","pct_of_equity":9.649601745564915,"pct_of_assets":5.693503162052835},{"year":"2025","period_end":"2025-03-31","policy_total_yen":1608082000,"equity_yen":17793250000,"equity_basis":"jgaap_consolidated","pct_of_equity":9.037595717477133,"pct_of_assets":6.025304012231943},{"year":"2026","period_end":"2026-03-31","policy_total_yen":1493830000,"equity_yen":17913410000,"equity_basis":"jgaap_consolidated","pct_of_equity":8.339171603843154,"pct_of_assets":5.779367091154163}],"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":"2019","period_end":"2019-03-31","named_holdings":10,"book_value_yen":929513000},{"year":"2022","period_end":"2022-03-31","named_holdings":6,"book_value_yen":1108823000},{"year":"2023","period_end":"2023-03-31","named_holdings":7,"book_value_yen":1269622000},{"year":"2024","period_end":"2024-03-31","named_holdings":7,"book_value_yen":1581574000},{"year":"2025","period_end":"2025-03-31","named_holdings":7,"book_value_yen":1995046000},{"year":"2026","period_end":"2026-03-31","named_holdings":5,"book_value_yen":1437947000}],"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."}}