Komori
Nakamuraya (2204) · RiskMitigatedLatest Results (2026-11-11): "Worsened"

Impairment Losses Arising from Store Earnings Shortfalls

First written in FY2020-Q2. 11 of 21 entries say "Mitigated", first in FY2021-Q2. Latest entry: 2026-11-11.

21entries
8years
2from disclosures
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2020-Q2 – FY2020MitigatedFY2021-Q2 – FY2022-Q2WorsenedFY2024 – FY2025-H12019: 12020: 320202021: 320212022: 320222023: 320232024: 320242025: 220252026: 32026
Same theme, other companies
Fixed-Asset Impairment Risk at Unprofitable StoresA theme 41 companies write about · 41 as a headwind · 0 as a tailwind

Nakamuraya moved to the "Worse" side of this theme in 2019, 2 years after the typical company in this theme (2017).

The whole theme swung hardest in 2017: 21 of 27 companies on the "Worse" side.

15 other companies' latest entry also says "Worsened".

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 41 companies compared. The sentences above are computed from all 41.
Full recordFilings, disclosures and news, newest first
  1. 2026-11-11WorsenedResults

    「「菓子事業」セグメントにおいて8,700千円、「食品事業」セグメントにおいて、3,744千円の減損損失を計上しております。なお、当中間会計期間において4,557千円であります。」

    減損損失は前年同期の4,557千円から当中間期は12,443千円へ増加した。
  2. FY2026MitigatedAnnual report

    「Extraordinary income included a ¥5 thousand gain on the sale of property, plant and equipment, a ¥233.985 million gain on the sale of investment securities and a ¥93.185 million gain on the reversal of asset retirement obligations. Extraordinary losses included a ¥337 thousand loss on the sale of property, plant and equipment, a ¥7.721 million loss on the disposal of property, plant and equipment, impairment losses of ¥6.456 million, a ¥405.035 million loss on the valuation of shares in affiliated companies and ¥21.199 million in factory reorganization costs.」

    Impairment losses decreased from ¥174.748 million in the previous fiscal year to ¥6.456 million, reflecting a reduction in impairment losses recognized due to stores and other operations falling short of earnings targets.
  3. 2026-05-15MitigatedResults

    「減損損失 174,748 6,456」

    減損損失は前期の174,748千円から6,456千円へ減少した。
  4. FY2026-H1WorsenedAnnual report

    「Impairment losses of ¥2.751 million were recognized in the Confectionery Business segment and ¥1.806 million in the Food Business segment. The total impairment losses recognized for the current interim accounting period were ¥4.557 million.」

    Impairment losses related to stores and other operations falling short of earnings targets amounted to ¥4.557 million in the interim period, up from ¥4.426 million in the same period of the previous year.
  5. FY2025MitigatedAnnual report

    「Impairment losses of ¥704.197 million and environmental remediation expenses of ¥89.770 million were recognized as extraordinary losses.」

    Impairment losses decreased from ¥704.197 million in the previous fiscal year to ¥174.748 million, reflecting a reduction in losses recognized due to stores and other operations falling short of earnings targets.
  6. FY2025-H1WorsenedAnnual report

    「Impairment losses of ¥1.201 million were recognized in the Confectionery Business segment and ¥3.225 million in the Food Business segment. The impairment losses recognized for the six-month interim period ended totaled ¥4.426 million.」

    While no impairment losses were recorded in the first quarter of the previous fiscal year, impairment losses totaling ¥4.426 million arose in the Confectionery and Food businesses during the current interim period.
  7. FY2024WorsenedAnnual report

    「Impairment losses of ¥704.197 million and environmental remediation expenses of ¥89.770 million were recognized as extraordinary losses.」

    Impairment losses rose sharply from ¥79.548 million in the previous fiscal year to ¥704.197 million.
  8. FY2024-Q3MitigatedAnnual report

    「There are no applicable matters.」

    No impairment losses on property, plant and equipment were recognized in the reporting segments for the cumulative third quarter ended.
  9. FY2024-Q1MitigatedAnnual report

    「3. Information on impairment losses on property, plant and equipment or goodwill and other items by reporting segment Not applicable.」

    No impairment losses on property, plant and equipment were recognized in the reporting segments for the cumulative first quarter ended.
  10. FY2023WorsenedAnnual report

    「A gain on sale of property, plant and equipment of ¥59,000 and a gain on sale of investment securities of ¥104.750 million were recognized as extraordinary gains, while a loss on disposal of property, plant and equipment of ¥11.981 million and impairment losses of ¥79.548 million were recognized as extraordinary losses. Net loss was ¥28.169 million, compared with net income of ¥232.599 million in the previous fiscal year.」

    Impairment losses increased from ¥35.757 million in the previous fiscal year to ¥79.548 million, and net income turned into a net loss.
  11. FY2023-Q3WorsenedAnnual report

    「Impairment losses of ¥65.006 million were recognized in the Confectionery Business segment, ¥2.041 million in the Food Business segment, and ¥10.501 million in corporate assets not attributable to reporting segments. The impairment losses recognized for the cumulative third quarter ended totaled ¥77.547 million.」

    Impairment losses for the cumulative third quarter ended totaled ¥77.547 million, up from ¥290,000 in the same period of the previous year and ¥35.757 million in the previous fiscal year. Loss recognition due to stores and other locations falling short of expected profitability expanded.
  12. FY2023-Q2MitigatedAnnual report

    「3. Information on impairment losses on fixed assets, goodwill and other items by reporting segment: There were no applicable matters.」

    No impairment losses on property, plant and equipment were recognized in the reporting segments for the cumulative second quarter ended.
  13. FY2023-Q1MitigatedAnnual report

    「3. Information on impairment losses on fixed assets, goodwill and other items by reporting segment: There were no applicable matters.」

    No impairment losses on property, plant and equipment were recognized in the reporting segments for the cumulative first quarter ended.
  14. FY2022WorsenedAnnual report

    「A loss on sale of property, plant and equipment of ¥2.423 million, a loss on disposal of property, plant and equipment of ¥5.537 million, impairment losses of ¥35.757 million, and head-office relocation expenses of ¥73.188 million were recognized as extraordinary losses.」

    Impairment losses on property, plant and equipment increased from ¥32.232 million in the previous fiscal year to ¥35.757 million, as losses continued to be recognized due to stores and other locations falling short of expected profitability.
  15. FY2022-Q2MitigatedAnnual report

    「In the Confectionery Business segment, impairment losses have been recognized at certain stores because the originally anticipated earnings are no longer expected. The impairment loss recognized for the cumulative second quarter ended was ¥290,000.」

    Impairment losses due to stores falling short of expected profitability amounted to ¥290,000 for the cumulative second quarter ended, but decreased from the amount recognized in the same period of the previous fiscal year.
  16. FY2021MitigatedAnnual report

    「Impairment losses ¥32.232 million」

    Impairment losses on property, plant and equipment decreased from ¥93.941 million in the previous fiscal year to ¥32.232 million.
  17. FY2021-Q3MitigatedAnnual report

    「3. Information on impairment losses on property, plant and equipment or goodwill, etc., by reporting segment There are no applicable matters.」

    No impairment losses on property, plant and equipment were recognized in the reporting segments for the cumulative third quarter ended.
  18. FY2021-Q2MitigatedAnnual report

    「Impairment losses ¥2.366 million —」

    Compared with impairment losses of ¥2.366 million recognized in the same period of the previous year, no impairment losses were recognized for the cumulative second quarter ended.
  19. FY2020WorsenedAnnual report

    「Impairment losses ¥58.833 million ¥93.941 million」

    Impairment losses increased from ¥58.833 million in the previous fiscal year to ¥93.941 million in the current fiscal year, expanding the scale of impairment risk arising from stores and other locations falling short of expected profitability.
  20. FY2020-Q3WorsenedAnnual report

    「In the Food Business segment, impairment losses have been recognized at certain stores because the originally anticipated earnings are no longer expected. The impairment loss recognized for the cumulative third quarter ended was ¥3.006 million.」

    Impairment losses due to stores falling short of expected profitability continued to arise, increasing from ¥2.366 million for the cumulative second quarter to ¥3.006 million for the cumulative third quarter.
  21. FY2020-Q2MaterialisedAnnual report

    「In the Food Business segment, impairment losses have been recognized at certain stores because the originally anticipated earnings are no longer expected. The impairment loss recognized for the cumulative second quarter ended was ¥2.366 million.」

    As some stores were not expected to generate their originally anticipated earnings, impairment losses of ¥2.366 million were actually incurred.
Moved together

"Funding through short-term borrowings and increase in cash flows from financing activities" moved the same way as this thread, in the same document, in 12 of its 21 moves.

12111010109★123456
  1. ★This thread
  2. 1Funding through short-term borrowings and increase in cash flows from financing activities12×
  3. 2Responding to Customer Needs and Strengthening Product and Service Capabilities11×
  4. 3Expanding Sales Channels into Growth Markets such as Convenience Stores and the Souvenir Market10×
  5. 4Earnings improvement and the streamlining of unprofitable stores in the confectionery business10×
  6. 5Exploring New Business Areas and Categories in the Food Business10×
  7. 6Operating income and net income improve despite a slight decline in sales9×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Nakamuraya's next results are scheduled for 2026-11-11. Read the earnings preview It last moved in the Results of 2026-11-11: "Worsened".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.