Impairment and accounting estimate risks associated with deteriorating store profitability and other factors
First written in FY2016. 20 of 40 entries say "Worsened", first in FY2017. Latest entry: 2026-08-06.
2nd RETAILING moved to the "Worse" side of this theme in 2016, 1 year before the typical company in this theme (2017).
The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.
28 other companies' latest entry also says "Mitigated".
- 2026-08-06MitigatedEarnings
「Impairment loss 35 16」
The impairment loss decreased from ¥35 million in the same period of the previous year to ¥16 million. - FY2026WorsenedAnnual report
「We recorded an impairment loss of ¥4,277 million on fixed assets at stores and elsewhere whose profitability had declined.」
Impairment loss increased from ¥3,138 million in the previous fiscal year to ¥4,277 million, reflecting an increase in losses associated with deteriorating profitability at stores and other facilities. - FY2026-H1WorsenedAnnual report
「Extraordinary loss Impairment loss 31 42」
Impairment loss for the current interim consolidated accounting period was ¥42 million, up from ¥31 million in the same period of the previous year. Impairment losses associated with deteriorating profitability at stores and other facilities have continued to be recorded. - FY2025WorsenedAnnual report
「In addition, due to deteriorating profitability, the company recognized impairment losses of ¥3,138 million on fixed assets related to stores and other assets.」
Impairment losses increased from ¥1,611 million in the previous fiscal year to ¥3,138 million, indicating that impairment risk associated with deteriorating profitability at stores and other facilities expanded as reflected in actual losses. - FY2025-H1MitigatedAnnual report
「Extraordinary losses Impairment loss 128 31」
Impairment losses in the current interim consolidated accounting period were ¥31 million, down from ¥128 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2024WorsenedAnnual report
「In addition, due to deteriorating profitability, the company recognized impairment losses of ¥1,611 million, primarily on domestic stores and other assets.」
Impairment losses increased from ¥1,250 million in the previous fiscal year to ¥1,611 million, indicating a full-year increase in impairment of stores and other assets due to deteriorating profitability. - FY2024-Q3WorsenedAnnual report
「Extraordinary losses Impairment loss 79 194」
Impairment losses in the cumulative third quarter of the current consolidated fiscal year were ¥194 million, up from ¥79 million in the same period of the previous fiscal year. Impairment risk associated with deterioration in store profitability and other factors deteriorated year on year as reflected in actual losses. - FY2024-Q2WorsenedAnnual report
「Extraordinary losses Impairment loss 19 128」
Impairment losses in the cumulative second quarter were ¥128 million, up from ¥19 million in the same period of the previous fiscal year. Impairment risk associated with deterioration in store profitability and other factors deteriorated year on year as reflected in actual losses. - FY2024-Q1WorsenedAnnual report
「Extraordinary losses Impairment loss 11 46」
Impairment losses increased from ¥11 million in the same period of the previous fiscal year to ¥46 million. Impairment risk associated with deterioration in store profitability and other factors deteriorated year on year as reflected in actual losses in the quarter. - FY2023-Q3MitigatedAnnual report
「Extraordinary losses Impairment loss 120 79」
Impairment losses in the cumulative third quarter of the current consolidated fiscal year were ¥79 million, down from ¥120 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2023-Q2MitigatedAnnual report
「Extraordinary losses Impairment loss 101 19」
Impairment losses in the cumulative second quarter were ¥19 million, down from ¥101 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2023-Q1MitigatedAnnual report
「Extraordinary losses Impairment loss 84 11」
Impairment losses declined from ¥84 million in the same period of the previous fiscal year to ¥11 million, reducing the year-on-year scale of losses recognized due to deterioration in store profitability and other factors. - FY2022MitigatedAnnual report
「The company recognized impairment losses of ¥1,797 million during the current consolidated fiscal year.」
Impairment losses declined from ¥1,932 million in the previous year to ¥1,797 million. However, store-related impairment losses of ¥1,755 million were recognized for stores with continuing losses or stores slated for closure or sale. - FY2022-Q3MitigatedAnnual report
「Extraordinary losses Loss on withdrawal from business 548 - Impairment loss 294 120 Loss on valuation of shares of affiliates 158 -」
Impairment losses in the cumulative third quarter were ¥120 million, down from ¥294 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2022-Q2WorsenedAnnual report
「Extraordinary losses Loss on valuation of shares of affiliates 158 - Impairment loss 36 101」
Impairment losses increased from ¥36 million in the same period of the previous fiscal year to ¥101 million, indicating a year-on-year deterioration in impairment risk associated with deterioration in store profitability and other factors as reflected in actual losses. - FY2022-Q1WorsenedAnnual report
「Extraordinary losses Impairment loss 24 84」
Impairment losses in the first quarter were ¥84 million, up from ¥24 million in the same period of the previous fiscal year. - FY2021MitigatedAnnual report
「The company recognized impairment losses of ¥1,932 million during the current consolidated fiscal year.」
Impairment losses declined from ¥2,770 million in the previous year to ¥1,932 million. However, store-related impairment losses of ¥1,845 million were recognized for 290 locations, including stores with continuing losses or stores slated for closure or sale. - FY2021-Q3WorsenedAnnual report
「Extraordinary losses Loss on withdrawal from business - 548 Impairment loss 116 294」
Impairment losses in the cumulative third quarter of the current consolidated fiscal year were ¥294 million, up from ¥116 million in the same period of the previous fiscal year. Impairment risk has deteriorated year on year as reflected in actual losses. - FY2021-Q2MitigatedAnnual report
「Extraordinary losses Loss on valuation of shares of affiliates - 158 Impairment loss 107 36」
Impairment losses in the cumulative second quarter of the current consolidated fiscal year were ¥36 million, down from ¥107 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2021-Q1MitigatedAnnual report
「Extraordinary losses Impairment loss 39 24」
Impairment losses in the cumulative first quarter of the current consolidated fiscal year were ¥24 million, down from ¥39 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2020WorsenedAnnual report
「The company recognized impairment losses of ¥2,770 million during the current consolidated fiscal year. For stores where operating losses continued, and stores that had been decided for closure or sale, the book value was reduced to the recoverable amount, and an impairment loss of ¥1,559 million was recognized as an extraordinary loss. In addition, the company recognized an impairment loss of ¥1,168 million on goodwill related to 株式会社おお蔵 as an extraordinary loss.」
Impairment losses increased from ¥744 million in the previous year to ¥2,770 million, including ¥1,168 million in goodwill related to 株式会社おお蔵 in addition to store-related losses. - FY2020-Q3WorsenedAnnual report
「Extraordinary losses Loss on valuation of shares of affiliates 92 - Impairment loss 64 116」
Impairment losses in the cumulative third quarter of the current consolidated fiscal year were ¥116 million, up from ¥64 million in the same period of the previous fiscal year. Impairment risk has deteriorated year on year as reflected in actual losses. - FY2020-Q2WorsenedAnnual report
「Extraordinary losses Impairment loss 49 107」
Impairment losses increased from ¥49 million in the same period of the previous fiscal year to ¥107 million, indicating a year-on-year deterioration in impairment risk as reflected in actual losses. - FY2020-Q1MitigatedAnnual report
「Extraordinary losses Impairment loss 40 39」
Impairment losses in the cumulative first quarter of the current consolidated fiscal year were ¥39 million, a slight decrease from ¥40 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2019MitigatedAnnual report
「The impairment loss recognized as an extraordinary loss was ¥744 million. The impairment loss in the previous consolidated fiscal year was ¥2,122 million.」
Although impairment losses were recognized for the full fiscal year, they declined from ¥2,122 million in the previous year to ¥744 million. The realized impact of impairment risk was lower year on year. - FY2019-Q3MitigatedAnnual report
「Extraordinary losses Loss on valuation of shares of affiliates - 92 Impairment loss 781 64」
An impairment loss of ¥64 million was recognized, down from ¥781 million in the same period of the previous fiscal year, reducing the realized impact of impairment risk year on year. - FY2019-Q2MitigatedAnnual report
「Impairment loss 593 49」
Impairment losses declined from ¥593 million in the same period of the previous fiscal year to ¥49 million. An impairment loss did occur, but it was lower year on year. - FY2019-Q1MitigatedAnnual report
「Impairment loss 366 40」
Impairment losses in the cumulative first quarter of the current consolidated fiscal year were ¥40 million, down from ¥366 million in the same period of the previous fiscal year. An impairment loss did occur, but it was lower year on year. - FY2018-Q3MaterialisedAnnual report
「Impairment loss 781」
The company recognized an impairment loss of ¥781 million in the cumulative third quarter of the current consolidated fiscal year, indicating that existing impairment risk continues to materialize as an actual loss. This was down from ¥912 million in the same period of the previous fiscal year. - FY2018-Q2WorsenedAnnual report
「Extraordinary losses Impairment loss 593」
Impairment losses in the cumulative second quarter of the current consolidated fiscal year totaled ¥593 million, up from ¥533 million in the same period of the previous fiscal year. Impairment risk continues to materialize as an actual loss. - FY2018-Q1WorsenedAnnual report
「Extraordinary losses Impairment loss 366」
Impairment losses in the cumulative first quarter of the current consolidated fiscal year totaled ¥366 million, up from ¥93 million in the same period of the previous fiscal year. Impairment risk continues to materialize as an actual loss. - FY2017WorsenedAnnual report
「Due to extraordinary losses, including ¥1,862 million in store-related impairment losses, net income attributable to owners of the parent was ¥4,223 million, down 60.0% year on year.」
Full-year impairment losses, primarily store-related, totaled ¥1,862 million, up from ¥1,319 million in the previous fiscal year. The notes indicate that the losses covered 236 locations, including stores with continuing losses and stores slated for closure or sale. - FY2017-Q3MaterialisedAnnual report
「Extraordinary losses Impairment loss 912」
The company recognized an impairment loss of ¥912 million in the cumulative third quarter of the current consolidated fiscal year, indicating that impairment risk continues to materialize as an actual loss. - FY2017-Q2MaterialisedAnnual report
「Extraordinary losses Impairment loss 533」
The company recognized an impairment loss of ¥533 million in the cumulative second quarter of the current consolidated fiscal year, indicating that impairment risk has materialized as an actual loss. - FY2017-Q1MaterialisedAnnual report
「(Unit: ¥ million) Impairment loss 93」
The company recognized an impairment loss of ¥93 million in the quarter. The text does not specify whether deterioration in store profitability or other factors caused the loss, but an impairment loss did occur. - FY2016First statedAnnual report
「Impairment of fixed assets The Group applies impairment accounting to the fixed assets it holds. If store profitability deteriorates or the market prices of its assets fall significantly, among other factors, and further impairment charges become necessary, this may affect the Group’s operating results and financial position.」
This indicates that deterioration in store profitability and asset prices may require additional impairment charges.