Impairment losses associated with deteriorating profitability and relocation of educational campuses
First written in FY2017-Q1. 16 of 28 entries say "Worsened", first in FY2017-Q3. Latest entry: FY2026.
Human Holdings moved to the "Worse" side of this theme in 2017, 3 years before the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
13 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Impairment loss 226,690」
Impairment losses increased substantially from ¥8.302 million in the previous fiscal year to ¥226.690 million, with losses recorded across multiple businesses, including Education, Nursing Care and Human Resources-Related. - 2026-06-04WorsenedGeneral Meetings of Shareholders
「In the fiscal year ended March 2026, after determining impairment for each asset group, we recorded ¥226,690 thousand as impairment losses.」
The annual impairment loss increased significantly from ¥8,302 thousand in the fiscal year ended March 2025 cited in the recent canonical record. - FY2025MitigatedAnnual report
「During the consolidated fiscal year under review, we reduced the carrying amounts of asset groups expected to be difficult to recover because of lower profitability, as well as asset groups scheduled for closure, to their recoverable amounts, and recorded the reductions as impairment losses.」
Annual impairment losses were ¥8.302 million, down from ¥35.043 million in the previous fiscal year. Impairment losses continued to be recorded in the Human Resources-Related, Education, Nursing Care and Other businesses. - FY2025-H1MitigatedAnnual report
「In the Education Business, the full carrying amount of fixed assets no longer expected to be used following the termination of certain services was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the current interim consolidated accounting period was ¥4.454 million in the Education Business.」
Although the Education Business impairment loss declined to ¥4.454 million from the previously reported ¥9.631 million, impairment of fixed assets was recorded following the termination of certain services. - FY2024-Q3WorsenedAnnual report
「In the Education Business and Other, the carrying amount of fixed assets at offices scheduled for withdrawal was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. In addition, at some offices owned by a consolidated subsidiary engaged in the Nursing Care Business, the carrying amount was reduced to the recoverable amount because operating income remained negative, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative first three quarters of the current fiscal year were ¥5.441 million in the Human Resources-Related Business, ¥15.625 million in the Education Business, ¥1.066 million in the Nursing Care Business and ¥9.306 million in Other.」
Impairment losses reached ¥15.625 million in the Education Business, ¥9.306 million in Other and ¥1.066 million in the Nursing Care Business, with both the amounts and scope of recognition in the Education, Nursing Care and Other businesses expanding from the previous quarter. - FY2024-Q2WorsenedAnnual report
「In the Human Resources-Related Business, the carrying amount of fixed assets at offices and other facilities scheduled for relocation, cancellation or other dispositions was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative second quarter of the current fiscal year were ¥5.441 million in the Human Resources-Related Business, ¥9.631 million in the Education Business and ¥4.666 million in Other.」
In addition to the Education Business and Other, the Company recorded an impairment loss of ¥5.441 million in the Human Resources-Related Business, broadening the scope of affected assets. - FY2024-Q1Quarterly update on impairment loss recognitionAnnual report
「The impairment losses recorded for the cumulative first quarter of the current fiscal year were ¥9.631 million in the Education Business and ¥4.666 million in Other.」
The Education Business recorded an impairment loss of ¥9.631 million, with impairment recognition continuing due to declining profitability, relocations and cancellations involving education facilities and other assets. - FY2023-Q3WorsenedAnnual report
「In the Human Resources-Related Business and Nursing Care Business, the carrying amount of fixed assets at offices scheduled for withdrawal was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. In addition, at some offices owned by a consolidated subsidiary engaged in the Education Business, the carrying amount was reduced to the recoverable amount because operating income remained negative, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative first three quarters of the current fiscal year were ¥5.529 million in the Human Resources-Related Business, ¥40.113 million in the Education Business, ¥0.313 million in the Nursing Care Business and ¥2.905 million in corporate assets not allocated to any reportable segment.」
The scope of impairment losses extended to the Human Resources-Related and Nursing Care businesses, including ¥40.113 million in the Education Business and ¥5.529 million in the Human Resources-Related Business. - FY2023-Q2Quarterly update on impairment loss recognitionAnnual report
「The impairment losses recorded for the cumulative second quarter of the current fiscal year were ¥3.481 million in the Education Business and ¥2.905 million in corporate assets not allocated to any reportable segment.」
Impairment losses were recorded for assets scheduled for renovation, cancellation or other dispositions, totaling ¥3.481 million in the Education Business and ¥2.905 million in corporate assets. - FY2022MitigatedAnnual report
「During the consolidated fiscal year under review, we reduced the carrying amounts of asset groups expected to be difficult to recover because of lower profitability, as well as asset groups scheduled for closure, to their recoverable amounts, and recorded the reductions as impairment losses.」
The Education Business impairment loss was ¥32.648 million and total impairment losses were ¥44.968 million, down from ¥258.190 million in the Education Business and ¥422.341 million overall in the previous fiscal year. - FY2022-Q3WorsenedAnnual report
「For corporate assets not allocated to any reportable segment, the carrying amount of fixed assets at offices and other facilities scheduled for relocation was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative first three quarters of the current fiscal year were ¥32.422 million in the Education Business, ¥4.920 million in the Nursing Care Business and ¥1.387 million in corporate assets not allocated to any reportable segment.」
In addition to impairment losses in the Education and Nursing Care businesses, an impairment loss of ¥1.387 million was recorded for corporate assets, expanding the scope of affected assets. - FY2022-Q1WorsenedAnnual report
「The impairment losses recorded for the cumulative first quarter of the current fiscal year were ¥32.422 million in the Education Business and ¥4.920 million in the Nursing Care Business.」
Impairment losses continued to be recorded in the Education Business, with the scope of impairment also expanding to the Nursing Care Business. - FY2021WorsenedAnnual report
「Human Resources-Related Business 107,123 Education Business 258,190 Nursing Care Business 11,322 Other 26,771 Corporate and eliminations 18,933 Total 422,341」
Impairment losses increased from ¥128.707 million in the previous fiscal year to ¥422.341 million, with the scope and amount expanding mainly in the Education Business. - FY2021-Q2WorsenedAnnual report
「In the Education Business, Other and corporate assets not allocated to each reportable segment, the carrying amount of fixed assets at offices and other facilities scheduled for relocation, cancellation or other dispositions was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative second quarter of the current fiscal year were ¥9.352 million in the Human Resources-Related Business, ¥9.339 million in the Education Business, ¥25.960 million in Other, and ¥18.933 million in corporate assets not allocated to any reportable segment.」
Impairment losses continue to be recorded for assets scheduled for relocation or cancellation, with the scope of affected assets expanding in the cumulative second quarter to include ¥9.339 million in the Education Business, ¥25.960 million in Other and ¥18.933 million in corporate assets. - FY2021-Q1RestatedAnnual report
「In the Human Resources-Related Business and Education Business, the carrying amount of fixed assets at offices and other facilities scheduled for relocation, cancellation or other dispositions was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses.」
Impairment losses continue to be recorded for offices scheduled for relocation or cancellation, and the asset profitability risk in the Education Business remains ongoing. - FY2020WorsenedAnnual report
「During the consolidated fiscal year under review, we reduced the carrying amounts of asset groups expected to be difficult to recover because of lower profitability, as well as asset groups scheduled for closure, to their recoverable amounts, and recorded the reductions as impairment losses.」
The Education Business impairment loss reached ¥69.295 million, a substantial increase from ¥2.506 million in the previous fiscal year. - FY2020-Q3WorsenedAnnual report
「In the Education Business, the carrying amount of fixed assets at offices scheduled for relocation was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative first three quarters of the current fiscal year were ¥1.266 million in the Human Resources-Related Business and ¥64.697 million in the Education Business.」
The Education Business impairment loss increased to ¥64.697 million from ¥60.741 million through the previous quarter, indicating an expansion of impairment related to offices scheduled for relocation. - FY2020-Q2WorsenedAnnual report
「In the Human Resources-Related Business and Education Business, the carrying amount of fixed assets at offices scheduled for relocation was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. In addition, at some offices owned by a consolidated subsidiary engaged in the Education Business, the carrying amount was reduced to the recoverable amount because operating income remained negative, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment losses recorded for the cumulative second quarter of the current fiscal year were ¥1.266 million in the Human Resources-Related Business and ¥60.741 million in the Education Business.」
Some Education Business offices continued to post negative operating income, and the Education Business impairment loss reached ¥60.741 million. Impairment risk in the Education Business has increased from the previous quarter. - FY2020-Q1WorsenedAnnual report
「At some schools owned by consolidated subsidiaries engaged in the Education Business, the carrying amount was reduced to the recoverable amount because operating income remained negative, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the cumulative first quarter of the current fiscal year was ¥27.171 million.」
Some Education Business schools continued to post negative operating income, resulting in an impairment loss of ¥27.171 million. - FY2019RestatedAnnual report
「Yokohama, Kanagawa Prefecture, and other locations Education Business Buildings and structures 2,506」
The disclosure reconfirms that an impairment loss of ¥2.506 million was recorded in the Education Business. - FY2019-Q2RestatedAnnual report
「In the Education Business, the carrying amount of fixed assets at offices and other facilities was reduced to the recoverable amount following cancellations, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the cumulative second quarter of the current fiscal year was ¥2.506 million in the Education Business.」
The disclosure reconfirms that the Education Business incurred impairment losses associated with cancellations of offices and other facilities. - FY2018RestatedAnnual report
「During the consolidated fiscal year under review, we reduced the carrying amounts of asset groups expected to be difficult to recover because of lower profitability, as well as asset groups scheduled for closure, to their recoverable amounts, and recorded the reductions as impairment losses.」
The annual disclosure also confirms the recording of impairment losses due to declining profitability and closures affecting asset groups including the Education Business. - FY2018-Q3WorsenedAnnual report
「In the Education and Nursing Care businesses, the carrying amount of fixed assets at schools and offices scheduled for relocation or withdrawal was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the cumulative first three quarters of the current fiscal year was ¥12.164 million in the Education Business.」
The Education Business impairment loss increased to ¥12.164 million from ¥8.812 million through the second quarter. - FY2018-Q2RestatedAnnual report
「In the Human Resources-Related Business, Education Business and Other businesses, the carrying amount of fixed assets at offices and other facilities scheduled for relocation was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the cumulative second quarter of the current fiscal year was ¥8.812 million in the Education Business.」
The disclosure states that an impairment loss of ¥8.812 million was incurred in the Education Business on assets and other facilities scheduled for relocation. - FY2017WorsenedAnnual report
「During the consolidated fiscal year under review, we reduced the carrying amounts of asset groups expected to be difficult to recover because of lower profitability, as well as asset groups scheduled for closure, to their recoverable amounts, and recorded the reductions as impairment losses.」
The Education Business recorded an impairment loss of ¥54.212 million, an increase on the cumulative quarterly amount of ¥51.192 million on a full-year basis. - FY2017-Q3WorsenedAnnual report
「In the Education Business, the carrying amount of fixed assets at facilities scheduled for relocation was reduced to their recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the cumulative first three quarters of the current fiscal year was ¥51.192 million.」
The impairment loss relating to facilities scheduled for relocation increased to ¥51.192 million from ¥43.909 million through the previous quarter. - FY2017-Q2RestatedAnnual report
「Impairment loss 43,909」
Impairment loss of ¥43.909 million was recorded in the quarterly consolidated income statement, and impairment risk associated with deteriorating profitability and relocations of education facilities remains ongoing. - FY2017-Q1First statedAnnual report
「In the Education Business, the carrying amount of fixed assets at facilities scheduled for relocation was reduced to their recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss recorded for the cumulative first quarter of the current fiscal year was ¥43.909 million.」
An impairment loss of ¥43.909 million was recorded for facilities scheduled for relocation, indicating that the risk relating to asset profitability in the Education Business has materialized.