Impairment Risk for Fixed Assets and Goodwill Due to Declining Business Profitability
First written in FY2020. 2 of 6 entries say "Restated". Latest entry: FY2026.
Kudo moved to the "Worse" side of this theme in 2025, 4 years after the typical company in this theme (2021).
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
26 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Due to declining profitability, the carrying value of the nursing-care business assets in Kawasaki and Yokohama, Kanagawa Prefecture, and Chofu, Tokyo, has been reduced to the recoverable amount, and the reduction has been recognized as an impairment loss under extraordinary losses.」
Impairment losses on nursing-care business assets due to declining profitability increased from ¥941 thousand at 1 facility in the previous fiscal year to ¥10.196 million across 3 areas. - 2026-08-10WorsenedEarnings
「減損損失 941 10,196」
減損損失の計上額が前期の941千円から10,196千円へ増加した。 - FY2025MaterialisedAnnual report
「Due to declining profitability, the carrying value of the nursing-care business assets in Kawasaki, Kanagawa Prefecture, has been reduced to the recoverable amount, and the reduction has been recognized as an impairment loss under extraordinary losses.」
The profitability of the nursing-care business assets actually declined, and an impairment loss of ¥941 thousand was recognized. - FY2024RestatedAnnual report
「If the profitability of each business declines significantly, the Company may need to recognize impairment losses on its land, buildings, goodwill and other assets, which could affect its operating results and financial position.」
The impairment risk for land, buildings, goodwill and other assets associated with declining business profitability continues to be disclosed. - FY2022RestatedAnnual report
「If the profitability of each business declines significantly, the Company may need to recognize impairment losses on its land, buildings, goodwill and other assets, which could affect its operating results and financial position.」
The impairment risk for land, buildings, goodwill and other assets resulting from declining profitability in each business continues to be disclosed. - FY2020First statedAnnual report
「If the profitability of each business declines significantly, the Company may need to recognize impairment losses on its land, buildings, goodwill and other assets, which could affect its operating results and financial position.」
The possibility of recognizing impairment losses on land, buildings, goodwill and other assets due to declining profitability in each business is described as a new accounting and disclosure risk.