Impairment Resulting from Market Deterioration and Declining Demand
First written in FY2016. 10 of 27 entries say "Worsened", first in FY2017-Q3. Latest entry: 2026-08-14.
Delsole moved to the "Worse" side of this theme in 2016, 5 years before the typical company in this theme (2021).
The whole theme swung hardest in 2020: 63 of 115 companies on the "Worse" side.
25 other companies' latest entry also says "Worsened".
- 2026-08-14WorsenedEarnings
「Impairment loss — 1,303」
An impairment loss was recorded in the current quarter, whereas none was recorded in the same quarter of the previous year. - FY2026MitigatedAnnual report
「Impairment loss 145,812 43,525」
The impairment loss on property, plant and equipment decreased from ¥145.812 million in the previous fiscal year to ¥43.525 million. However, an impairment loss was still recognized in the current fiscal year. - 2026-05-15MitigatedEarnings
「Impairment loss 145,812 43,525」
Impairment losses declined from ¥145.812 million in the previous fiscal year to ¥43.525 million, although an impairment loss was still recorded in the current fiscal year. - FY2025MitigatedAnnual report
「The impairment loss was ¥145.812 million.」
The impairment loss on property, plant and equipment decreased from ¥318.741 million in the previous fiscal year to ¥145.812 million. However, an impairment loss was still incurred in the current fiscal year. - FY2024WorsenedAnnual report
「Impairment loss 179,250 318,741」
Fixed-asset impairment losses increased from ¥179.250 million in the previous fiscal year to ¥318.741 million in the current fiscal year. The impairment risk associated with deteriorating market conditions and declining demand increased on an actual-results basis during the current fiscal year. - FY2023WorsenedAnnual report
「Impairment loss 179,250」
The Company recorded ¥179.250 million in fixed-asset impairment losses during the fiscal year, whereas no impairment loss was recorded in the previous fiscal year. - FY2023-Q3MaterialisedAnnual report
「Impairment loss — 5,706」
The Company recorded ¥5.706 million in impairment losses during the current cumulative third quarter, whereas none was recorded during the cumulative third quarter of the previous fiscal year. - FY2022MitigatedAnnual report
「Impairment loss 73,633 —」
No impairment loss was recognized in the current fiscal year, compared with ¥73.633 million in the previous fiscal year. Fixed-asset impairment did not materialize during the current period. - FY2022-Q2MitigatedAnnual report
「Impairment loss 60,899 —」
The ¥60.899 million impairment loss recognized in the same period of the previous year was not recognized during the current cumulative second quarter. - FY2021WorsenedAnnual report
「Impairment loss 22,662 73,633」
Impairment losses increased from ¥22.662 million in the previous fiscal year to ¥73.633 million in the current fiscal year, indicating that fixed-asset impairment materialized. - FY2021-Q3WorsenedAnnual report
「Impairment losses for the cumulative third quarter totaled ¥60.899 million, all of which was recognized in the Food-Service Business.」
The Food-Service Business recognized impairment losses of ¥60.899 million, exceeding the ¥9.787 million recorded in the same period of the previous year. Fixed-asset impairment increased on an actual-results basis. - FY2021-Q2MaterialisedAnnual report
「Impairment losses for the cumulative second quarter totaled ¥60.899 million, all of which was recognized in the Food-Service Business.」
The Food-Service Business incurred impairment losses of ¥60.899 million. No impairment loss was recognized in the same period of the previous year, and the amount also exceeded the ¥22.662 million recorded in the previous fiscal year. - FY2020MitigatedAnnual report
「Impairment loss 84,632 22,662」
Fixed-asset impairment losses totaled ¥22.662 million, down from ¥84.632 million in the previous fiscal year. - FY2020-Q3MitigatedAnnual report
「Impairment losses for the cumulative third quarter totaled ¥9.787 million, all of which was recognized in the Food-Service Business.」
Fixed-asset impairment losses were incurred, but declined from ¥62.731 million in the same period of the previous year to ¥9.787 million. - FY2020-Q1MitigatedAnnual report
「Impairment loss 2,619 —」
No impairment loss was recognized for the cumulative first quarter, down from ¥2.619 million in the same period of the previous year. - FY2019WorsenedAnnual report
「During the fiscal year, the Company recorded ¥84 million in impairment losses on stores for which no recovery in earnings is expected.」
The Company recorded ¥84 million in impairment losses on stores, up from ¥54.077 million in the previous fiscal year. - FY2019-Q3WorsenedAnnual report
「In the current cumulative third quarter, the Company recorded ¥58 million in impairment losses on stores for which no recovery in earnings is expected.」
The Company recorded ¥58 million in impairment losses on stores for which no recovery in earnings is expected during the third quarter, bringing impairment losses for the cumulative third quarter to ¥62.731 million. The amount recognized increased substantially from ¥4.048 million in the previous cumulative quarter. - FY2019-Q2MitigatedAnnual report
「Impairment loss 9,469 4,048」
Impairment loss for the cumulative second quarter was ¥4.048 million, down from ¥9.469 million in the same period of the previous year. Fixed-asset impairment occurred, but the amount recognized declined year on year. - FY2018MitigatedAnnual report
「Impairment loss 54,077」
Impairment loss of ¥54.077 million was incurred during the fiscal year, down from ¥153.633 million in the previous fiscal year. - FY2018-Q3MaterialisedAnnual report
「Impairment losses for the cumulative third quarter totaled ¥46.791 million, comprising ¥9.141 million in the Food Products Business and ¥37.650 million in the Food-Service Business.」
Impairment loss of ¥46.791 million was incurred during the cumulative third quarter. Although this was down from ¥120.804 million in the same period of the previous year, losses were recorded in both the Food Products Business and the Food-Service Business. - FY2018-Q2WorsenedAnnual report
「Impairment loss 9,469」
Impairment loss of ¥9.469 million was recognized for the cumulative second quarter, up from ¥6.580 million in the same period of the previous year. The fixed-asset impairment risk materialized and increased year on year. - FY2018-Q1WorsenedAnnual report
「Impairment loss 9,141」
Impairment loss of ¥9.141 million was recognized for the cumulative first quarter, up from ¥1.391 million in the same period of the previous year. The fixed-asset impairment risk continued to materialize. - FY2017MaterialisedAnnual report
「Impairment loss 153,633」
Impairment loss of ¥153.633 million was recorded in the statement of cash flows for the fiscal year, indicating that the fixed-asset impairment risk materialized for the full year as well. - FY2017-Q3WorsenedAnnual report
「Impairment losses for the cumulative third quarter totaled ¥120.804 million, comprising ¥1.170 million in the Food Products Business, ¥113.386 million in the Food-Service Business and ¥6.247 million in corporate expenses.」
Fixed-asset impairment losses of ¥120.804 million were incurred during the cumulative third quarter, up from ¥6.580 million in the previous cumulative quarter. The Food-Service Business recorded ¥113.386 million. - FY2017-Q2MaterialisedAnnual report
「Impairment loss 6,580」
Impairment loss of ¥6.580 million was recognized in the income statement for the cumulative second quarter, indicating that the fixed-asset impairment risk continued to materialize. - FY2017-Q1MaterialisedAnnual report
「Impairment loss 1,391」
Impairment loss of ¥1.391 million was recognized in the income statement for the first quarter, indicating that the fixed-asset impairment risk materialized during the quarter as well. - FY2016MaterialisedAnnual report
「If the economic value of the fixed assets held declines as a result of deteriorating market conditions or declining demand, the Company will recognize the necessary impairment losses, which will affect its results and financial position.」
While impairment of fixed assets is described as a future risk, impairment losses on stores were incurred during the fiscal year, with ¥167.997 million recorded as impairment loss in the statement of cash flows.