Risk of slow-moving inventory arising from differences between sales forecasts and actual sales
First written in FY2016. 7 of 16 entries say "Mitigated", first in FY2020. Latest entry: 2026-10-09.
Can Do moved to the "Worse" side of this theme in 2023, 1 year after the typical company in this theme (2022).
The whole theme swung hardest in 2022: 13 of 37 companies on the "Worse" side.
7 other companies' latest entry also says "Mitigated".
- FY2027-H1MitigatedAnnual report
「The main factors included decreases of ¥993 million in cash and deposits, ¥374 million in merchandise and ¥319 million in accounts receivable and other receivables.」
The merchandise balance decreased by ¥374 million from the end of the previous consolidated fiscal year, reducing inventory exposure during the current interim period. - FY2026MitigatedAnnual report
「Merchandise 8,449 8,180」
The merchandise balance decreased from ¥8,449 million at the end of the previous consolidated fiscal year to ¥8,180 million. The risk of excess inventory persists, but the inventory balance has declined. - FY2026-H1Increase in Inventory BalanceAnnual report
「(Change in inventories) △130」
Inventories increased by ¥130 million, and the merchandise balance increased from ¥8,449 million at the end of the previous consolidated fiscal year to ¥8,580 million. The occurrence of excess inventory itself is not described. - FY2025-H1Increase in Inventory BalanceAnnual report
「The main factors included increases of ¥1,069 million in accounts receivable, ¥666 million in cash and deposits, and ¥437 million in merchandise.」
At the end of the interim consolidated accounting period, the merchandise balance had increased by ¥437 million from the end of the previous consolidated fiscal year. The occurrence of excess inventory itself is not described, but the increase in inventory exposure is shown numerically. - FY2024-Q2WorsenedAnnual report
「The main factors included an increase of ¥564 million in merchandise and a decrease of ¥366 million in accounts receivable and ¥668 million in cash and deposits.」
The merchandise balance increased by ¥564 million from the end of the previous consolidated fiscal year, quantitatively demonstrating the expansion of inventory exposure accompanying the aggressive store-opening policy. - FY2024WorsenedAnnual report
「The main factors included increases of ¥954 million in merchandise, ¥454 million in accounts receivable and ¥405 million in total property, plant and equipment.」
The merchandise balance increased by ¥954 million from the end of the previous consolidated fiscal year, quantitatively demonstrating the expansion of inventory exposure accompanying the aggressive store-opening policy. - FY2023-Q4WorsenedAnnual report
「The main factors included an increase of ¥1,440 million in merchandise and ¥684 million in accounts receivable, and a decrease of ¥636 million in cash and deposits.」
The merchandise balance increased by ¥1,440 million from the end of the previous consolidated fiscal year, quantitatively demonstrating the expansion of inventory exposure accompanying the aggressive store-opening policy. - FY2023-Q3WorsenedAnnual report
「The main factors included an increase of ¥930 million in merchandise and ¥413 million in accounts receivable, and a decrease of ¥865 million in cash and deposits.」
While continuing its aggressive store-opening policy, the merchandise balance increased by ¥930 million from the end of the previous consolidated fiscal year. The increase in merchandise inventory is shown numerically, indicating greater exposure to the risk of excess inventory. - FY2023WorsenedAnnual report
「The Group continues to pursue an aggressive store-opening policy, and the number of products in inventory tends to increase as the number of stores grows. For inventory management, it uses POS data, develops new products, works to prevent stockouts and improve inventory turnover, and controls inventory by discontinuing or revising obsolete and similar products, including through their removal and disposal. However, if a substantial amount of excess inventory accumulates because the Group is slow to respond to consumer purchasing trends or because the market contracts, this could affect the Group's operating results.」
The increase in inventory accompanying the aggressive store-opening policy has been newly specified, clarifying the Group's exposure to the risk of excess inventory. The disclosure also describes management measures using POS data, inventory turnover and product discontinuations and revisions. - FY2020MitigatedAnnual report
「For inventory management, the Group uses POS data, develops new products, and controls inventory by discontinuing or revising products whose unit sales have declined due to changing customer needs, as well as similar products.」
Specific measures to control excess inventory are described, including the use of POS data, new product development, and product discontinuations and revisions. - FY2017RestatedAnnual report
「If a divergence between sales forecasts and actual results leads to a substantial accumulation of excess inventory, operating results could be affected by the recognition of losses on disposal or inventory valuation losses.」
The disclosure continues to describe the risks of excess inventory and losses on disposal or inventory valuation losses caused by divergences between sales forecasts and actual results. - FY2016First statedAnnual report
「If a divergence between sales forecasts and actual results leads to a substantial accumulation of excess inventory, operating results could be affected by the recognition of losses on disposal or inventory valuation losses.」
The disclosure describes the possibility of excess inventory and losses on disposal or inventory valuation losses arising from divergences between sales forecasts and actual results for store and warehouse inventory.