Inventory Valuation Loss Risk
First written in FY2020. 6 of 18 entries say "Restated". Latest entry: 2026-08-06.
The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.
41 other companies' latest entry also says "Worsened".
- 2026-08-06WorsenedEarnings
「Merchandise 77,062 81,873」
Merchandise increased by ¥4,811 million from the end of the previous consolidated fiscal year, expanding exposure to inventory valuation-loss risk. - FY2026MitigatedAnnual report
「Inventory write-downs (△ indicates a reversal) 209 △477」
Inventory write-downs changed from a ¥209 million charge in the previous fiscal year to a reversal of ¥477 million in the current fiscal year. Meanwhile, merchandise inventories increased from ¥73,887 million to ¥77,062 million, so exposure to valuation risk remains. - FY2026-H1WorsenedAnnual report
「Merchandise 73,887 79,412」
Merchandise inventories increased from ¥73,887 million at the end of the previous consolidated fiscal year to ¥79,412 million. The amount of inventory held has expanded, increasing exposure to the risk of valuation losses if the business environment deteriorates or market prices fall. - FY2025WorsenedAnnual report
「Inventory write-downs (△ indicates a reversal) △621 209」
Inventory write-downs changed from a reversal of ¥621 million in the previous fiscal year to a ¥209 million write-down in the current fiscal year. Merchandise inventories also increased from ¥70,970 million to ¥73,887 million, and valuation risk materialized in the results. - FY2024MitigatedAnnual report
「Inventory write-downs (△ indicates a reversal) 1,012 △621」
Inventory write-downs changed from ¥1,012 million in the previous fiscal year to a reversal of ¥621 million in the current fiscal year. Although actual inventory write-downs have decreased, merchandise inventories have increased and valuation risk remains. - FY2024-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
Continues to disclose that there have been no material changes regarding the risk of inventory write-downs. - FY2024-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
Continues to disclose that there have been no material changes regarding the risk of inventory write-downs. - FY2023-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
Continues to disclose that there have been no material changes regarding the risk of inventory write-downs. - FY2023-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
Continues to disclose that there have been no material changes regarding the risk of inventory write-downs. Although merchandise inventories increased, this filing does not report any new inventory write-down. - FY2022MitigatedAnnual report
「Inventory write-downs 213 71」
Inventory write-downs decreased from ¥213 million in the previous year to ¥71 million. However, merchandise inventories increased from ¥42,218 million to ¥51,438 million, so the valuation risk itself remains. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter of the fiscal year under review. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
Continues to disclose that there have been no material changes regarding the risk of inventory write-downs. - FY2022-Q2MaterialisedAnnual report
「Extraordinary losses Loss on valuation of shares of affiliates 158 - Impairment loss 36 101」
Recorded an impairment loss of ¥101 million in the six months ended the second quarter, and, as with the risk of inventory write-downs, continued to record losses related to asset valuation. - FY2021MaterialisedAnnual report
「Amount recorded in the consolidated statement of income for the current consolidated fiscal year: ¥213 million」
Recorded an inventory write-down of ¥213 million, and the risk of carrying-amount reductions due to deterioration in the business environment and inventory stagnation materialized as an actual loss. - FY2021-Q2RestatedAnnual report
「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
Discloses that there have been no material changes regarding the risk of inventory write-downs. Although the impact of COVID-19 has been reflected in the accounting estimates, the Company states that there have been no material changes in the assumptions from the previous consolidated fiscal year. - FY2020First statedAnnual report
「If the business environment surrounding the reuse and media businesses deteriorates, or the market prices of assets held decline significantly, making further reductions to their carrying amounts necessary, this could affect the Group's business results and financial condition.」
For the first time, discloses the risk of inventory write-downs due to deterioration in the reuse and media business environment and falling market prices as a separate accounting-estimate risk.