Fixed-Cost Burden from Partial Operation of the Fujisanroku Plant
First written in FY2020-Q2. 5 of 8 entries say "Restated". Latest entry: 2026-08-12.
Yamami Company moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2019: 7 of 14 companies on the "Worse" side.
2 other companies' latest entry also says "Worsened".
- 2026-08-12WorsenedEarnings presentation
「We also expect depreciation and amortization expense to increase following the establishment of the second factory at the Fujisanroku Factory.」
The company forecasts higher depreciation and amortization expense resulting from the establishment of the second factory at the Fujisanroku Factory, adding to factory-related fixed-cost burdens. - FY2024-Q1MitigatedAnnual report
「また、価格改定を実施した後も同業他社の廃業等から販売数量は増加し、９月は単月ではありますが、富士山麓工場が初めて利益を出すことが出来ました。」
The Company does not state that the fixed-cost burden at the Mt. Fuji Foothills Plant has been eliminated, but explains that it recorded a profit for the first time in September on a monthly basis, indicating progress in monetizing operations after the burden associated with the plant's start-up. - FY2021RestatedAnnual report
「Profit was affected by the fixed-cost burden at the Mt. Fuji Foothills Plant, but lower manufacturing costs resulted in operating profit of ¥732 million, up ¥369 million, or 102.0%, from the same period of the previous year.」
The fixed-cost burden at the Mt. Fuji Foothills Plant continues, while lower manufacturing costs drove a 102.0% year-on-year increase in operating profit. - FY2021-Q3RestatedAnnual report
「Profit was affected by the fixed-cost burden at the Mt. Fuji Foothills Plant, but lower manufacturing costs resulted in operating profit of ¥561 million, up ¥243 million, or 76.6%, from the same period of the previous year; ordinary profit of ¥575 million, up ¥217 million, or 60.6%; and quarterly net profit of ¥390 million, up ¥134 million, or 52.4%.」
The fixed-cost burden at the Mt. Fuji Foothills Plant continues to be cited as a factor affecting profit, while operating profit and other measures increased year on year due to lower manufacturing costs. - FY2021-Q2RestatedAnnual report
「Profit was affected by the fixed-cost burden at the Mt. Fuji Foothills Plant, but lower manufacturing costs resulted in operating profit of ¥369 million, up ¥144 million, or 64.1%, from the same period of the previous year; ordinary profit of ¥382 million, up ¥149 million, or 64.0%; and quarterly net profit of ¥260 million, up ¥98 million, or 60.8%.」
The fixed-cost burden at the Mt. Fuji Foothills Plant continues to be reported. At the same time, operating profit and other measures increased year on year due to lower manufacturing costs. - FY2021-Q1RestatedAnnual report
「Regarding profit, although there were impacts from the fixed-cost burden of the Mt. Fuji Foothills plant and increased packing and freight costs resulting from higher transportation costs, lower manufacturing costs led operating profit to increase by ¥5 million, or 14.0%, year on year to ¥48 million. Ordinary profit increased by ¥12 million, or 24.9%, to ¥63 million, and quarterly net profit increased by ¥9 million, or 26.9%, to ¥45 million.」
The fixed-cost burden at the Mt. Fuji Foothills Plant continues to be cited as a factor affecting profit, while operating profit and other measures increased year on year due to lower manufacturing costs. - FY2020-Q3RestatedAnnual report
「Regarding profit, there were impacts from increased packing and freight costs resulting from higher transportation costs, higher depreciation expenses resulting from operation of the Mt. Fuji Foothills plant, and fixed-cost burdens such as labor and utility costs at that plant. Operating profit fell by ¥449 million, or 58.6%, year on year to ¥318 million. Ordinary profit fell by ¥425 million, or 54.3%, to ¥358 million, and quarterly net profit fell by ¥268 million, or 51.1%, to ¥256 million.」
The fixed-cost burden, including depreciation, labor and utility costs, associated with operations at the Mt. Fuji Foothills Plant continues to be cited as a factor weighing on profit. - FY2020-Q2First statedAnnual report
「Operating profit was ¥225 million, down ¥283 million, or 55.7%, from the same period of the previous year, partly due to higher depreciation expenses following the partial start-up of the Mt. Fuji Foothills Plant and fixed-cost burdens such as labor and utility costs at the plant.」
The fixed-cost burden, including depreciation, labor and utility costs, associated with the partial start-up of the Mt. Fuji Foothills Plant appears for the first time as a separate factor weighing on profit.