Impairment Risk for Store Fixed Assets and Goodwill
First written in FY2026. 1 of 4 entries say "Mitigated", first in 2026-07-28. Latest entry: 2026-10-28.
The whole theme swung hardest in 2017: 31 of 67 companies on the "Worse" side.
23 other companies' latest entry also says "Worsened".
- 2026-10-28WorsenedEarnings presentation materials
「減損損失については、監査法人と継続的に協議し、減損損失の兆候がある対象を事前に確認しています。今回の通期業績予想の下方修正にも、監査法人の助言を踏まえ、店舗の減損損失を一部織り込んでいます。」
追加の減損損失について、監査法人との協議を踏まえて通期業績予想に一部織り込んだと記載した。 - FY2027-H1MaterialisedAnnual report
「Impairment loss 4,311」
The Company also recorded an impairment loss of ¥4.311 million during the interim accounting period, with impairment of store fixed assets and goodwill continuing to occur. - 2026-07-28MitigatedEarnings presentation materials
「こうした高値での買収は、のれんの負担を重くし、その後の償却費用や減損リスクが営業利益を圧迫する大きな要因となります。したがって、当社では、短期的な規模拡大や知名度にとらわれることなく、収益性とリスクのバランスを厳格に見極め、自社の規律に沿った適正価格での M&A を徹底しております。」
高値買収によるのれん・減損リスクに対し、適正価格でのM&Aという抑制策を明示した。 - FY2026First statedAnnual report
「During the fiscal year, we reduced the carrying amount to recoverable amount for stores that had continued to report losses from operating activities and were judged unlikely to improve profitability, as well as stores that underwent changes in their scope of use that significantly reduced their recoverable amount. The resulting reductions were recorded as impairment losses and recognized as extraordinary losses.」
The company recorded an impairment loss of ¥250,649 thousand for the fiscal year ending February 2026, and impairment actually occurred on fixed assets and goodwill relating to 22 stores and other assets.