Impairment Risk Due to Declining Store Profitability
First written in FY2016. 16 of 36 entries say "Materialised", first in FY2016. Latest entry: 2026-10-28.
Cawachi Limited moved to the "Worse" side of this theme in 2016, 2 years before the typical company in this theme (2018).
The whole theme swung hardest in 2017: 12 of 15 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- 2026-10-28OtherEarnings
「特別損失 25 21」
当中間期の店舗閉鎖損失は21百万円で、前年同期の25百万円から減少している。店舗収益性低下に伴う減損損失についての記載はない。 - FY2026WorsenedAnnual report
「For stores and other locations where a recovery in profitability is not expected, the carrying amount of each asset group is reduced to its recoverable amount, and the resulting reduction is recognized as an impairment loss (¥2,117 million) under extraordinary losses.」
Impairment losses of ¥2,117 million related to declining store profitability and other factors were incurred, up from ¥861 million in the previous fiscal year. The actual occurrence of impairment risk is expanding. - FY2026-H1No impairment losses recognized in the interim periodAnnual report
「Impairment losses 70 -」
While impairment losses of ¥70 million were recognized in the same period of the previous year, no impairment losses were recognized in the interim consolidated accounting period. The disclosure does not indicate that the risk arising from declining store profitability itself has disappeared. - FY2025MaterialisedAnnual report
「The resulting reduction is recognized as an impairment loss (¥861 million) under extraordinary losses.」
Impairment losses of ¥861 million related to declining store profitability and other factors were incurred. Although this was down from ¥1,117 million in the previous fiscal year, impairment continues to occur. - FY2025-H1MaterialisedAnnual report
「Impairment losses 140 70」
The company recognized ¥70 million in impairment losses in the interim consolidated accounting period, reflecting impairment related to declining store profitability. This was down from ¥140 million in the same period of the previous year. - FY2025-Q1No impairment loss recognized this quarterAnnual report
「Impairment loss 135 －」
While impairment losses of ¥135 million were recognized in the same period of the previous year, no impairment losses were recognized in the cumulative first quarter. The disclosure does not indicate that the risk arising from declining store profitability itself has disappeared. - FY2024-Q3RestatedAnnual report
「Impairment losses 220 140」
Impair losses in the cumulative third quarter amounted to ¥140 million, down from ¥220 million in the same period of the previous year. Impairment related to declining store profitability continues to occur. - FY2024-Q2MaterialisedAnnual report
「Impairment losses - 140」
The company recognized ¥140 million in impairment losses in the cumulative second quarter, down from ¥220 million in the same period of the previous year. Impairment related to declining store profitability nevertheless continues to occur. - FY2024-Q1MaterialisedAnnual report
「Impairment losses - 135」
The company recognized ¥135 million in impairment losses in the cumulative first quarter, confirming that impairment related to declining store profitability had actually occurred. - FY2023MaterialisedAnnual report
「For stores and other locations where a recovery in profitability is not expected, the carrying amount of each asset group is reduced to its recoverable amount, and the resulting reduction is recognized as an impairment loss (¥911 million) under extraordinary losses.」
Impairment losses of ¥911 million related to declining store profitability were incurred. Although this was down from ¥944 million in the previous fiscal year, impairment risk continues to materialize. - FY2023-Q3MaterialisedAnnual report
「Impairment losses - 220」
The company recognized ¥220 million in impairment losses in the cumulative third quarter, confirming that impairment related to declining store profitability had actually occurred. - FY2023-Q2MaterialisedAnnual report
「Impairment losses - 220」
The company recognized ¥220 million in impairment losses in the cumulative second quarter, confirming that impairment related to declining store profitability had actually occurred. - FY2022WorsenedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥944 million as an impairment loss under extraordinary losses.」
Impairment losses related to declining store profitability amounted to ¥944 million, up from ¥768 million in the previous fiscal year. - FY2022-Q3No impairment loss recorded for the cumulative third-quarter periodAnnual report
「Impairment loss 151 -」
No impairment loss was recorded for the cumulative third-quarter period of the current consolidated fiscal year, compared with ¥151 million in the same period of the previous fiscal year. - FY2022-Q2No impairment loss recorded for the cumulative second-quarter periodAnnual report
「Impairment loss 151 -」
No impairment loss was recorded for the cumulative second-quarter period of the current consolidated fiscal year, compared with ¥151 million in the same period of the previous fiscal year. - FY2022-Q1No impairment loss recognized this quarterAnnual report
「Impairment loss 151 -」
An impairment loss of ¥151 million was recorded in the same period of the previous fiscal year, but no impairment loss was recorded in the first quarter. - FY2021WorsenedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥768 million as an impairment loss under extraordinary losses.」
Impairment associated with declining store profitability continued, and the impairment loss increased from ¥647 million in the previous fiscal year to ¥768 million. - FY2021-Q3RestatedAnnual report
「Impairment loss - 151」
The impairment loss for the cumulative third-quarter period was ¥151 million, with no additional cumulative increase indicated since the previous quarterly report. It is also stated that there have been no material changes to the business and other risks. - FY2021-Q2RestatedAnnual report
「During the six-month period ended September 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
It states that there have been no material changes regarding the risk of impairment due to declining store profitability. The impairment loss for the cumulative second-quarter period was ¥151 million, with no additional increase in the cumulative amount indicated since the previous quarterly report. - FY2021-Q1MaterialisedAnnual report
「Impairment loss - 151」
An impairment loss of ¥151 million was recorded in the first quarter, and impairment associated with declining store profitability occurred. - FY2020MaterialisedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥647 million as an impairment loss under extraordinary losses.」
An impairment loss of ¥647 million was incurred at operating stores in the Tohoku and Kanto regions. Although the amount declined from ¥1,535 million in the previous fiscal year, impairment associated with declining store profitability continued. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended December 31, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2020-Q2RestatedAnnual report
「During the six-month period ended September 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2020-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2019MaterialisedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥1,535 million as an impairment loss under extraordinary losses.」
An impairment loss of ¥1,535 million was actually incurred at operating stores in the Tohoku and Kanto regions. The amount increased from ¥245 million in the previous fiscal year, and impairment associated with declining store profitability continued. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended December 31, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2019-Q2RestatedAnnual report
「During the six-month period ended September 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2019-Q1RestatedAnnual report
「During the three-month period ended June 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2018MaterialisedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥245 million as an impairment loss under extraordinary losses.」
An impairment loss of ¥245 million was actually incurred at operating stores in Aomori Prefecture and elsewhere. Although the amount declined from ¥1,078 million in the previous fiscal year, impairment associated with declining store profitability continued. - FY2018-Q3RestatedAnnual report
「During the nine-month period ended December 31, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2018-Q2RestatedAnnual report
「During the six-month period ended September 30, there were no new business risks or material changes to the business risks described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the risk of impairment arising from reduced store profitability. - FY2017MaterialisedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥1,078 million as an impairment loss under extraordinary losses.」
An impairment loss of ¥1,078 million was actually incurred at operating stores in Iwate Prefecture and elsewhere. Although the amount declined from ¥2,416 million in the previous fiscal year, impairment associated with declining store profitability continued. - FY2016MaterialisedAnnual report
「For stores and other locations where a recovery in profitability is not expected, impairment involves reducing the carrying amount of each asset group to its recoverable amount and recording the reduction of ¥2,416 million as an impairment loss under extraordinary losses.」
It identifies declining store profitability as a risk, and an impairment loss of ¥2,416 million was actually incurred in the current fiscal year.