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Halows (2742) · RiskRestatedLatest Earnings (2026-09-25): "Advanced"

Store-opening requirements and the risk of network expansion under the Large-Scale Retail Stores Location Law

First written in FY2017. 5 of 13 entries say "Restated". Latest entry: 2026-09-25.

13entries
10years
4from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2022RestatedFY2023-Q3 – FY20242017: 120172018: 120182019: 020192020: 020202021: 020212022: 220222023: 120232024: 320242025: 120252026: 42026
Same theme, other companies
Risk of Delays to Store Openings and Expansions Under the Large-Scale Retail Store Location ActA theme 46 companies write about · 46 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 3 of 11 companies on the "Worse" side.

0 other companies' latest entry also says "Advanced".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 46 companies compared. The sentences above are computed from all 46.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「If no property meets the conditions for opening a store and the opening is abandoned, or if changes to various conditions result in a revision to the planned number of store openings or higher development costs, this may occur.」

    Property shortages, revisions to the number of planned store openings and higher development costs continued to be disclosed as risks relating to the expansion of the store network.
  2. FY2025-H1MaterialisedAnnual report

    「The 2 stores scheduled to open during the fiscal year ending February 2025, in Tokushima Prefecture and Okayama Prefecture, are not included because their completion was postponed to the following fiscal year.」

    For 2 stores scheduled to open in Tokushima and Okayama prefectures during the fiscal year ending February 2025, the postponement of store-opening completion was actually disclosed. An additional risk event involving a delay to the store-opening plan occurred.
  3. FY2025-Q1MaterialisedAnnual report

    「The 1 store in Tokushima Prefecture scheduled to open during the fiscal year ending February 2025 is not included because its completion date was postponed to the following fiscal year.」

    For 1 store scheduled to open in Tokushima Prefecture during the fiscal year ending February 2025, the postponement of completion until the following fiscal year was actually disclosed.
  4. FY2024RestatedAnnual report

    「If no property meets the conditions for opening a store and the opening is abandoned, or if changes to various conditions result in a revision to the planned number of store openings or higher development costs, this may occur.」

    Property shortages, revisions to the number of planned store openings and higher development costs continued to be disclosed as risks relating to the expansion of the store network.
  5. FY2023-Q3RestatedAnnual report

    「The 1 store in Hyogo Prefecture scheduled to open during February 2023 is not included because the completion date was postponed due to delays in procuring construction materials and other factors.」

    The postponement of 1 store scheduled to open in Hyogo Prefecture in February 2023 continued to be disclosed. There was no change to the already-occurring event of the plan being postponed due to delays in procuring construction materials and other factors.
  6. FY2023-Q2MaterialisedAnnual report

    「The 1 store in Hyogo Prefecture scheduled to open during February 2023 is not included because the completion date was postponed due to delays in procuring construction materials and other factors.」

    The completion of 1 store scheduled to open in Hyogo Prefecture in February 2023 was postponed due to delays in procuring construction materials and other factors. The actual disclosure described a delay in the store-opening plan caused by store-opening requirements and external factors.
  7. FY2022RestatedAnnual report

    「If no property meets the conditions for opening a store and the opening is abandoned, or if changes to various conditions result in a revision to the planned number of store openings or higher development costs, this may occur.」

    Property shortages, revisions to the number of planned store openings, higher development costs, and reviews and regulations under the Large-Scale Retail Stores Location Law continued to be disclosed as store-opening risks.
  8. FY2018RestatedAnnual report

    「The company will continue to expand its store network, including in surrounding areas. It establishes store-opening requirements when selecting locations and opens stores at sites that meet certain conditions, including the expected investment recovery period and projected profit, based on studies of location conditions, the surrounding population and profitability. However, there is a possibility that the company may abandon a planned store opening if no property meets its store-opening requirements, or that the number of planned store openings may be revised and development costs may increase due to changes in various conditions.」

    The policy of expanding the store network and the risks of property shortages, revisions to the number of planned store openings and higher development costs continued to be disclosed.
  9. FY2017First statedAnnual report

    「There is a possibility that the company may abandon a planned store opening if no property meets its store-opening requirements, or that the number of planned store openings may be revised and development costs may increase due to changes in various conditions. In addition, the opening, expansion or renovation of the company’s stores may be subject to the Large-Scale Retail Stores Location Law. Applications are required for the opening, expansion or renovation of stores with a sales-floor area exceeding 1,000 m² in prefectures, ordinance-designated cities and designated municipalities.」

    For the first time, property shortages, revisions to the number of planned store openings, higher development costs, and changes in reviews and regulations under the Large-Scale Retail Stores Location Law were presented together as risks relating to the store-opening strategy.
Moved together

"Introduction of equity compensation stock options for directors" moved the same way as this thread, in the same document, in 4 of its 13 moves.

443332★123456
  1. ★This thread
  2. 1Introduction of equity compensation stock options for directors4×
  3. 2Major and Minor Renovations to New 600-Tsubo Standard Stores4×
  4. 3Increase in Property, Plant and Equipment3×
  5. 4Renewal of Nutritionally Balanced Bento Meals through Industry-Academia Collaboration3×
  6. 5Expanding Automatic Ordering Toward Rollout Across All Stores3×
  7. 6Disclosure of treasury shares held and ownership ratio2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Halows yet. It last moved in the Earnings of 2026-09-25: "Advanced".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.