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CORPORATION","holder_sec_code":"6364","doc_id":"S100YI16","period_end":"2026-03-31","holder_table":"reporting","shares":6000,"book_value_yen":12318000,"prior_shares":3000,"prior_book_value_yen":9300000,"purpose_ja":"産業機械事業における商品販売等の業務のより円滑な推進のため保有しております。株式数が増加した理由は、株式分割によるものであります。","reciprocal":"無","pct_outstanding":0.012508972060210186,"pct_unavailable":null,"pct_basis_period_end":"2026-03-31","pct_share_classes":1,"pct_of_holder_equity":0.02725931971422195,"pct_of_holder_assets":0.018751600119798338,"holder_equity_basis":"jgaap_consolidated","holder_equity_yen":45188215000,"holder_total_assets_yen":65690394000,"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　当社は、特定投資株式における定量的な保有効果の記載が困難なため保有の合理性を検証した方法について記載いたします。当社は、個別の政策保有株式について政策保有の意義を適宜見直しており、2026年３月31日を基準とした検証の結果、保有する政策保有株式はいずれも保有方針に沿った目的で保有していることを確認しております。"},{"holder_table":"reporting","note_no":"2","text_ja":"２　西華産業㈱は、2025年10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実施しております。"}],"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":"listed","issues_increased":2,"acquisition_cost_yen":1000000,"issues_decreased":null,"sale_proceeds_yen":null,"entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","issues_increased":null,"acquisition_cost_yen":null,"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":8447000000,"listed_yen":8174000000,"unlisted_yen":273000000,"listed_issues":17,"unlisted_issues":11,"equity_yen":103575000000,"equity_basis":"jgaap_consolidated","total_assets_yen":138273000000,"assets_basis":"jgaap_consolidated","pct_of_equity":8.155442915761526,"pct_of_assets":6.108929436694076,"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":8174000000,"issue_count":17,"holder_table_label":"The filer itself","entity_scope":"parent_only","share_scope":"listed"},{"holder_table":"reporting","share_class":"unlisted","book_value_yen":273000000,"issue_count":11,"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":4013000000,"equity_yen":71848000000,"equity_basis":"jgaap_consolidated","pct_of_equity":5.585402516423561,"pct_of_assets":4.596845324688713},{"year":"2023","period_end":"2023-03-31","policy_total_yen":4387000000,"equity_yen":78161000000,"equity_basis":"jgaap_consolidated","pct_of_equity":5.6127736339094945,"pct_of_assets":4.431313131313131},{"year":"2024","period_end":"2024-03-31","policy_total_yen":6026000000,"equity_yen":90195000000,"equity_basis":"jgaap_consolidated","pct_of_equity":6.681079882476856,"pct_of_assets":5.224055274770049},{"year":"2025","period_end":"2025-03-31","policy_total_yen":6328000000,"equity_yen":95852000000,"equity_basis":"jgaap_consolidated","pct_of_equity":6.601844510286692,"pct_of_assets":4.811837973066482},{"year":"2026","period_end":"2026-03-31","policy_total_yen":8447000000,"equity_yen":103575000000,"equity_basis":"jgaap_consolidated","pct_of_equity":8.155442915761526,"pct_of_assets":6.108929436694076}],"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":19,"book_value_yen":3715000000},{"year":"2023","period_end":"2023-03-31","named_holdings":18,"book_value_yen":4085000000},{"year":"2024","period_end":"2024-03-31","named_holdings":18,"book_value_yen":5726000000},{"year":"2025","period_end":"2025-03-31","named_holdings":17,"book_value_yen":6048000000},{"year":"2026","period_end":"2026-03-31","named_holdings":17,"book_value_yen":8166000000}],"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."}}