Impairment Losses on Fixed Assets
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
36 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim accounting period, there were no significant changes in the occurrence of the major risks that management recognizes could materially affect the company’s financial position, financial performance, and cash flows, or in the matters described as “Business Risks” in the annual securities report for the previous fiscal year.」
The company stated that there were no material changes relating to the risk of impairment losses on fixed assets. - FY2025First statedAnnual report
「If a significant change in the business environment or deterioration in earnings from the relevant asset or asset group makes it necessary to recognize an impairment loss on fixed assets, the Company’s business and results may be adversely affected.」
The company stated that it may need to recognize impairment losses on fixed assets such as software if the business environment or earnings deteriorate.