Komori
itamiarts (168A) · RiskMaterialised

Impairment Loss on Fixed Assets

First written in FY2025. 2 of 3 entries say "Materialised", first in 2026-04-02. Latest entry: FY2026.

3entries
2years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY20252025: 120252026: 22026
Same theme, other companies
Recognition of impairment losses on fixed assets (including equipment at unprofitable stores)A theme 341 companies write about · 346 as a headwind · 0 as a tailwind

itamiarts moved to the "Worse" side of this theme in 2026, 5 years after the typical company in this theme (2021).

The whole theme swung hardest in 2026: 67 of 129 companies on the "Worse" side.

58 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 346 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026MaterialisedAnnual report

    「The consolidated fiscal year's extraordinary losses totaled ¥58.632 million. This was mainly due to the recognition of impairment losses associated with equipment upgrades aimed at improving productivity.」

    With regard to the risk of impairment losses on fixed assets, the company actually recognized ¥52.038 million in impairment losses associated with equipment upgrades.
  2. 2026-04-02MaterialisedGeneral Meetings of Shareholders

    「Impairment loss 52,038」

    Impairment of property, plant and equipment, previously disclosed as a key risk, resulted in an impairment loss of ¥52.038 million in the consolidated income statement for the current consolidated fiscal year.
  3. FY2025First statedAnnual report

    「If changes arise in the conditions or assumptions underlying these estimates as a result of changes in the business plan or market environment, impairment accounting may become necessary. If the fair value of the company's fixed assets declines significantly, or if the profitability of its businesses, including those newly launched in the future, deteriorates, the application of impairment accounting could result in impairment losses on assets and affect the company's financial position and operating results.」

    The company newly identifies risks related to indicators of impairment, impairment recognition and impairment measurement as major risks.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for itamiarts yet. It last moved in the General Meetings of Shareholders of 2026-04-02: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Impairment Loss on Fixed Assets | itamiarts inc. (168A) | Komori