Impairment Losses Due to Deteriorating Store Performance
First written in FY2024. 2 of 3 entries say "Materialised", first in FY2025. Latest entry: 2026-10-14.
Hikari Food Service moved to the "Worse" side of this theme in 2026, 9 years after the typical company in this theme (2017).
The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.
19 other companies' latest entry also says "Materialised".
- 2026-10-14MaterialisedEarnings
「減損損失 － 24,408」
当第３四半期累計期間に24,408千円の減損損失を計上し、店舗業績悪化等による減損リスクの発生実績を追加している。 - FY2025MaterialisedAnnual report
「Impairment loss 21,500」
The company also recognized an impairment loss of ¥21,500 thousand during the fiscal year for buildings, machinery and equipment, tools, furniture and fixtures, and long-term prepaid expenses at a store in Konan, Aichi Prefecture. - FY2024First statedAnnual report
「For grouping fixed assets under the impairment-accounting framework, we generally use each store as the smallest unit generating cash flows. Accordingly, if deteriorating store performance continues and a decline in profitability is identified, we may recognize impairment losses on fixed assets, which could affect our financial position and operating results.」
The company identifies the risk of impairment losses resulting from deteriorating store performance and profitability, with stores generally treated as the asset group. It also recognized an impairment loss of ¥26,123 thousand during the period, although the risk disclosure is stated as a future possibility.