Komori
Banners (3011) · RiskRestated

Difficulty estimating restoration obligations when vacating stores

First written in FY2017. 17 of 18 entries say "Restated". Latest entry: FY2026-H1.

18entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2026-H12017: 320172018: 320182019: 220192020: 220202021: 120212022: 320222023: 320232024: 020242025: 12025
Same theme, other companies
Change in the estimated asset retirement obligation for restoration obligations under a lease agreementA theme 80 companies write about · 64 as a headwind · 5 as a tailwind

The whole theme swung hardest in 2020: 2 of 12 companies on the "Worse" side.

6 other companies' latest entry also says "Restated".

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 80 companies compared. The sentences above are computed from all 80.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim consolidated accounting period, there were no new business or other risks, nor any significant changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  2. FY2024-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  3. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  4. FY2023RestatedAnnual report

    「Accordingly, no asset retirement obligations corresponding to these obligations have been recognized.」

    The company reiterates that no asset retirement obligations have been recognized for restoration obligations when vacating stores because they cannot be reasonably estimated.
  5. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  6. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  7. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  8. FY2021RestatedAnnual report

    「Accordingly, no asset retirement obligations corresponding to these obligations have been recognized.」

    The company reiterates that no asset retirement obligations have been recognized for restoration obligations when vacating stores because they cannot be reasonably estimated.
  9. FY2020RestatedAnnual report

    「The consolidated subsidiaries 日本ダブルリード株式会社 and 株式会社ルボア have obligations to restore stores to their original condition upon vacating them under their real estate lease agreements for the stores. However, because the period of use of the leased assets related to these obligations is unclear and there are no plans to relocate the stores in the future, the asset retirement obligations cannot be reasonably estimated. Accordingly, no asset retirement obligations corresponding to these obligations have been recognized.」

    In addition to 日本ダブルリード株式会社, the company states that the restoration obligations of 株式会社ルボア when vacating stores cannot be reasonably estimated and that no asset retirement obligations have been recognized.
  10. FY2020-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  11. FY2019RestatedAnnual report

    「Accordingly, no asset retirement obligations corresponding to these obligations have been recognized.」

    The company reiterates that no asset retirement obligations have been recognized for restoration obligations when vacating stores because the period of use and other relevant factors are unclear and the obligations cannot be reasonably estimated.
  12. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  13. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  14. FY2018RestatedAnnual report

    「No asset retirement obligations corresponding to these obligations have been recognized.」

    The company reiterates that no asset retirement obligations have been recognized for restoration obligations when vacating stores because the period of use and other relevant factors are unclear and the obligations cannot be reasonably estimated.
  15. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  16. FY2018-Q2RestatedAnnual report

    「During the cumulative second quarter of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  17. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or material changes regarding the difficulty of estimating restoration obligations when vacating stores.
  18. FY2017First statedAnnual report

    「The consolidated subsidiary 日本ダブルリード株式会社 has obligations to restore stores to their original condition upon vacating them under its real estate lease agreements for the stores. However, because the period of use of the leased assets related to these obligations is unclear and there are no plans to relocate the stores in the future, the asset retirement obligations cannot be reasonably estimated. Accordingly, no asset retirement obligations corresponding to these obligations have been recognized.」

    Although restoration obligations exist when stores are vacated, the company states that the period of use and relocation plans are unclear and asset retirement obligations cannot be reasonably estimated.
Moved together

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Banners's next results are scheduled for 2026-11-12. Read the earnings preview
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