Recognition of Valuation Losses on Investment Securities and Impairment Losses on Fixed Assets
First written in FY2016-Q2. 9 of 30 entries say "Worsened", first in FY2016-Q3. Latest entry: 2026-02-27.
ValueCommerce moved to the "Worse" side of this theme in 2016, 4 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 24 of 53 companies on the "Worse" side.
9 other companies' latest entry also says "Worsened".
- FY2025-H1MaterialisedAnnual report
「Due to a review of projected future earnings for certain services in the Marketing Solutions business and for the accommodation management system “Dynalution,” among others, the company reduced the carrying amounts of the relevant asset groups in the Marketing Solutions and Travel Tech businesses in full by setting their recoverable amounts at zero, and recognized the reduction as an impairment loss.」
An impairment loss of ¥223 million, which had not been recorded in the previous interim consolidated accounting period, was recognized, comprising ¥85 million in the Marketing Solutions business and ¥138 million in the Travel Tech business. - FY2024RestatedAnnual report
「Fiscal year under review (from 1 January 2024 to 31 December 2024): Not applicable.」
No impairment loss was incurred during the current consolidated fiscal year, confirming that the impairment burden recorded in the previous fiscal year did not recur in the current period. - FY2024-Q1MitigatedAnnual report
「Extraordinary loss Impairment loss －」
No impairment loss was recorded in the first quarter, and the ¥7 million impairment burden recorded in the same quarter of the previous year did not arise. - FY2023-Q3RestatedAnnual report
「Extraordinary losses Impairment losses 7 Losses on valuation of investment securities 31 Other 0 Total extraordinary losses 39」
An impairment loss of ¥7 million and a valuation loss on investment securities of ¥31 million continued to be recorded from the second quarter cumulative period. - FY2023-Q2WorsenedAnnual report
「Extraordinary losses Impairment losses 7 Losses on valuation of investment securities 31 Other 0 Total extraordinary losses 39」
An impairment loss of ¥7 million and a valuation loss on investment securities of ¥31 million were recorded during the second quarter cumulative period, resulting in an extraordinary loss burden that had not arisen in the previous year’s corresponding period. - FY2023-Q1MaterialisedAnnual report
「Extraordinary loss Impairment loss 7」
An impairment loss of ¥7 million, which was not recorded in the first quarter of the previous fiscal year, was recognized in the first quarter of the current fiscal year, indicating that impairment risk has materialized. - FY2022MitigatedAnnual report
「For the consolidated fiscal year (from 1 January 2022 to 31 December 2022), there were no applicable matters.」
No impairment loss related to Dynatech was recorded in the current fiscal year, compared with the ¥2,406 million impairment loss recorded in the previous fiscal year. - FY2022-Q1MitigatedAnnual report
「Impairment loss —」
No impairment loss was recorded in the first quarter, and the ¥2,406 million impairment charge related to ダイナテック recorded in the same quarter of the previous year did not arise in the current period. - FY2021-Q3RestatedAnnual report
「During the first quarter of the current consolidated fiscal period, the company recognized an impairment loss of ¥2,406 million as an extraordinary loss for Dynatech Corporation, which serves lodging facilities, after revising the projected future earnings of its web business, the lodging reservation system, due to the prolonged COVID-19 pandemic.」
For Dynatech's accommodation reservation system, the Company continues to disclose a review of projected future revenue due to the prolonged infectious disease outbreak, together with an impairment loss of ¥2,406 million. - FY2021-Q2RestatedAnnual report
「During the first quarter of the current consolidated fiscal period, the company recognized an impairment loss of ¥2,406 million as an extraordinary loss for Dynatech Corporation, which serves lodging facilities, after revising the projected future earnings of its web business, the lodging reservation system, due to the prolonged COVID-19 pandemic.」
A ¥2,406 million impairment loss arising from a reassessment of future revenue prospects for ダイナテック's hotel reservation system continues to be disclosed in the second-quarter report. The breakdown is ¥1,324 million for software and other assets, ¥623 million for customer-related assets, and ¥457 million for goodwill. - FY2021-Q1WorsenedAnnual report
「For ダイナテック株式会社, a consolidated subsidiary that develops and provides information systems for accommodation facilities, an impairment loss of ¥2,406.218 million was recorded as an extraordinary loss after the company revised its future revenue projections for ダイナテック's web business, its accommodation booking system, due to the prolonged COVID-19 pandemic.」
Following a revision to the projected future earnings of Dynatech’s lodging reservation system, an impairment loss totaling ¥2,406.218 million was recognized on software and other assets, customer-related assets and goodwill. - FY2020MaterialisedAnnual report
「Impairment loss: ¥16.970 million」
An impairment loss of ¥16,970 thousand arose in the Marketing Solutions business during the current consolidated fiscal year. Although this was down from ¥38,432 thousand in the previous fiscal year, an impairment loss was actually recorded in the current fiscal year as well. - FY2020-Q3RestatedAnnual report
「Impairment loss —」
No impairment loss was recorded during the third quarter cumulative period, and the company continues to be in a position where the impairment burden incurred in the previous fiscal year has not arisen in the current fiscal year. - FY2020-Q2RestatedAnnual report
「Impairment loss —」
No impairment loss was recorded during the cumulative second quarter, and the company continues to be in a position where the large impairment burden incurred in the previous fiscal year has not arisen in the current fiscal year. - FY2020-Q1MitigatedAnnual report
「Impairment loss —」
No impairment loss was recorded in the first quarter, reducing the impairment burden from ¥7.890 million in the same quarter of the previous year. - FY2019WorsenedAnnual report
「Impairment loss: ¥38.432 million」
The impairment loss for the fiscal year was ¥38.432 million, up from ¥26.522 million in the previous fiscal year. - FY2019-Q2MitigatedAnnual report
「Extraordinary loss Impairment loss ¥7.890 million」
Impairment loss for the cumulative second quarter was ¥7.890 million, down from ¥16.166 million in the same period of the previous year. - FY2019-Q1WorsenedAnnual report
「Extraordinary loss Impairment loss 7,890」
An impairment loss of ¥7.89 million was recognized in the first quarter under review, up from ¥3.75 million in the same quarter of the previous year. - FY2018MitigatedAnnual report
「Impairment loss: ¥26.522 million」
An impairment loss of ¥26.522 million was incurred in the current fiscal year, but was substantially lower than the ¥585.150 million recorded in the prior fiscal year. - FY2018-Q3RestatedAnnual report
「Impairment loss 16,166」
An impairment loss of ¥16.166 million was recorded during the nine months ended the third quarter, but unlike the large impairment loss recorded in the same period of the previous year, details have been omitted because it was not material. - FY2018-Q2MaterialisedAnnual report
「Extraordinary loss Impairment loss ¥16.166 million」
An impairment loss of ¥16.166 million was also recorded during the cumulative second-quarter consolidated period. However, the segment information for the current fiscal year states that there were no material impairment losses on property, plant and equipment. - FY2018-Q1MaterialisedAnnual report
「Extraordinary loss Impairment loss ¥3.750 million」
During the first quarter, a ¥3.750 million impairment loss on fixed assets was actually incurred. - FY2017WorsenedAnnual report
「As the company decided to withdraw from the advertising business, including ad network services, and the CRM business, including R∞ services, the amount of the decline has been recognised as an impairment loss under extraordinary losses.」
The withdrawal associated with the review of the business strategy was specified for the full year, resulting in impairment losses of ¥274.003 million in the advertising business and ¥311.146 million in the CRM business, for a total of ¥585.150 million. - FY2017-Q3WorsenedAnnual report
「During the third quarter cumulative period of the current consolidated fiscal year, the company recognized impairment losses in the advertising business (ad network service) and CRM business following a review of its business strategy. The carrying amounts of the relevant asset groups were reduced to their recoverable amounts, and impairment losses of ¥247.554 million and ¥300.417 million, respectively, were recorded.」
In line with the review of its business strategy, impairment losses actually incurred amounted to ¥247.554 million in the ad network business and ¥300.417 million in the CRM business, for a total of ¥547.971 million. - FY2017-Q2WorsenedAnnual report
「In light of the advertising business's ad-network service operating below plan, the carrying amount of the relevant asset group was reduced to its recoverable amount, and an impairment loss of ¥190.808 million was recorded. In the CRM Business, the company decided to discontinue development of a program for which the originally expected revenue was no longer anticipated, and recorded the resulting reduction in the asset group's value as an impairment loss of ¥25.832 million.」
Impairment losses of ¥190.808 million related to the ad network and ¥25.832 million related to CRM business programs were incurred. The ad network's failure to meet its plan and the loss of expected profitability from CRM development projects materialised as impairment of fixed assets. - FY2016RestatedAnnual report
「Income before income taxes was ¥631.265 million, down 60.4% from the previous fiscal year, due to the recognition of ¥150.183 million in impairment losses on investment securities and ¥75.058 million in head office relocation costs as extraordinary losses.」
Losses on valuation of investment securities and head office relocation expenses were incurred during the full fiscal year and put downward pressure on profit before income taxes. In addition, an impairment loss of ¥116.611 million was recorded. - FY2016-Q3WorsenedAnnual report
「Net income attributable to owners of the parent was ¥245.131 million, down 68.9% year on year, due to the recording of an impairment loss on investment securities of ¥159.396 million and head office relocation costs of ¥74.844 million as extraordinary losses, as well as ¥236.017 million in income taxes and other taxes.」
The investment securities valuation loss increased from the previously reported ¥149.739 million to ¥159.396 million, and ¥74.844 million in head office relocation costs was also incurred. The burden of extraordinary losses on earnings is increasing. - FY2016-Q2MaterialisedAnnual report
「Profit attributable to owners of the parent declined to ¥152,378 thousand, down 73.2% year on year, due to the recording of an impairment loss on investment securities of ¥149,739 thousand, an impairment loss on fixed assets of ¥18,787 thousand and head office relocation expenses of ¥16,143 thousand as extraordinary losses, as well as income taxes of ¥157,104 thousand.」
Valuation losses on investment securities and impairment losses on fixed assets were recognized during the period and reduced net profit.