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Star seeds (3083) · FactMitigated

Store-Closure Losses and Impairment Losses

First written in FY2017-Q3. 12 of 22 entries say "Worsened", first in FY2017. Latest entry: 2026-04-17.

22entries
10years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseWorsenedFY2017 – FY2018WorsenedFY2020 – FY2021WorsenedFY2024-Q3 – FY20242017: 320172018: 320182019: 220192020: 320202021: 220212022: 120222023: 320232024: 220242025: 220252026: 1
Same theme, other companies
Retail Business Store Closures and Recognition of Impairment LossesA theme 28 companies write about · 28 as a headwind · 0 as a tailwind

Star seeds moved to the "Worse" side of this theme in 2017, 2 years before the typical company in this theme (2019).

The whole theme swung hardest in 2017: 13 of 19 companies on the "Worse" side.

11 other companies' latest entry also says "Mitigated".

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 28 companies compared. The sentences above are computed from all 28.
Full recordFilings, disclosures and news, newest first
  1. 2026-04-17MitigatedRevision to the earnings forecast

    「Total extraordinary losses 113,437 5,988」

    Total extraordinary losses decreased from ¥113 million in the previous consolidated fiscal year to ¥5 million in the current year.
  2. FY2026-H1MitigatedAnnual report

    「Total extraordinary losses - ¥1.262 million」

    Extraordinary losses for the interim period were limited to ¥1.262 million in losses on disposal of fixed assets, with no substantial extraordinary losses such as the store-closure and impairment losses recorded in the interim period of the previous fiscal year.
  3. FY2025Increase in store-closure losses; decrease in impairment lossesAnnual report

    「Extraordinary losses for the consolidated fiscal year were ¥113 million. This was mainly due to impairment losses and store-closure losses.」

    Although extraordinary losses declined from ¥167 million in the previous fiscal year to ¥113 million, the company recorded ¥46.96 million in impairment losses and ¥62.91 million in store-closure losses in the current fiscal year.
  4. FY2024WorsenedAnnual report

    「As store-level profitability continued to deteriorate, the carrying amount of each asset group was reduced to its recoverable amount, and the resulting reduction of ¥100.418 million was recorded as an impairment loss under extraordinary losses.」

    The company recorded ¥104 million in impairment losses on store assets due to continued deterioration in store-level profitability. It also recorded ¥57.41 million in impairment losses on goodwill.
  5. FY2024-Q3WorsenedAnnual report

    「Store-closure losses - ¥9.024 million」

    Store-closure losses of ¥9.024 million were recorded during the cumulative third quarter of the current consolidated fiscal year, whereas no store-closure losses had been incurred during the cumulative third quarter of the previous fiscal year.
  6. FY2024-Q1MitigatedAnnual report

    「Gain on reversal of share acquisition rights - ¥34.911 million」

    In the first quarter, rather than the previously recorded store-closure losses and impairment losses, the company recorded ¥34.911 million as a gain on reversal of share acquisition rights under extraordinary income. No reversal of the provision for store-closure losses was recorded in the quarter.
  7. FY2023ReframedAnnual report

    「Extraordinary losses for the consolidated fiscal year were ¥24 million. This was mainly due to impairment losses and costs related to corrections to prior-period financial statements.」

    Although extraordinary losses declined from ¥79 million in the previous fiscal year, their composition in the current fiscal year shifted toward impairment losses and costs related to corrections to prior-period financial statements.
  8. FY2023-Q3ReframedAnnual report

    「Extraordinary losses Costs related to corrections to prior-period financial statements - ¥8.898 million Total extraordinary losses - ¥8.898 million」

    Extraordinary losses for the cumulative third quarter period consisted not of the previously reported impairment losses or store-closure losses, but of ¥8.898 million in costs related to corrections to prior-period financial statements.
  9. FY2022MitigatedAnnual report

    「Extraordinary losses for the consolidated fiscal year were ¥79 million. This was mainly due to impairment losses and store-closure losses.」

    Consolidated extraordinary losses for the full year were ¥79 million, down from ¥140 million on a non-consolidated basis in the previous fiscal year. The breakdown included ¥58.092 million in impairment losses and ¥21.205 million in store-closure losses.
  10. FY2021WorsenedAnnual report

    「Extraordinary losses increased by ¥80 million, or 135.2% year on year, to ¥140 million. This was mainly due to an increase in impairment losses.」

    Extraordinary losses increased from ¥59 million in the previous fiscal year to ¥140 million, mainly due to higher impairment losses.
  11. FY2021-Q3WorsenedAnnual report

    「Extraordinary losses comprised impairment losses of -, store-closure losses of ¥5.798 million, losses from store closures due to suspension of operations of ¥36.448 million, and other losses of ¥1.859 million, totaling ¥44.107 million.」

    During the cumulative third quarter period, store-closure losses of ¥5.798 million and losses from store closures due to suspension of operations of ¥36.448 million were incurred, bringing total extraordinary losses to ¥44.107 million.
  12. FY2021-Q2WorsenedAnnual report

    「Extraordinary losses Impairment losses         - Store-closure losses       ¥5.029 million Losses from store closures due to suspension of operations    ¥36.448 million Total extraordinary losses       ¥41.477 million」

    Store-closure losses of ¥5.029 million and losses from store closures due to suspension of operations of ¥36.448 million were incurred during the cumulative second quarter period, bringing total extraordinary losses to ¥41.477 million.
  13. FY2021-Q1WorsenedAnnual report

    「Losses from store closures - ¥36.448 million」

    In addition to losses from the closure of previously unprofitable stores and impairment losses, ¥36.448 million in losses from store closures due to the COVID-19 pandemic were incurred in the first quarter.
  14. FY2020WorsenedAnnual report

    「Extraordinary losses increased by ¥42 million, or 251.9% year on year, to ¥59 million. This was mainly due to an increase in impairment losses.」

    Extraordinary losses increased from ¥16 million in the previous fiscal year to ¥59 million, mainly due to higher impairment losses.
  15. FY2019MitigatedAnnual report

    「Extraordinary losses declined by ¥489 million, or 96.6% year on year, to ¥16 million. This was mainly due to decreases in impairment losses, store-closure losses, and special retirement payments, among other items.」

    Extraordinary losses fell sharply from ¥506 million in the previous fiscal year to ¥16 million, reflecting lower burdens from impairment losses, store-closure losses, and special retirement payments, among other items.
  16. FY2019-Q3WorsenedAnnual report

    「Extraordinary losses comprised ¥143 thousand in losses on disposal of fixed assets and ¥5.708 million in impairment losses, bringing total extraordinary losses to ¥5.852 million.」

    Extraordinary losses increased to ¥5.852 million, mainly due to impairment losses, from ¥1.934 million reported for the cumulative period of the previous quarter.
  17. FY2019-Q2ReframedAnnual report

    「Extraordinary losses consisted solely of ¥1.934 million in impairment losses, bringing total extraordinary losses to ¥1.934 million.」

    Rather than the previously reported store-closure losses and substantial impairment losses, the cumulative second quarter of the current consolidated fiscal year included only ¥1.934 million in impairment losses as an extraordinary loss.
  18. FY2018WorsenedAnnual report

    「Total extraordinary losses for the current fiscal year were ¥506 million.」

    Annual extraordinary losses totaled ¥506 million, comprising ¥49 million in store-closure losses, ¥421 million in impairment losses, and special retirement payments, among other items.
  19. FY2018-Q3WorsenedAnnual report

    「In addition to the measures described above, the company recorded ¥50 million in store-closure losses as an extraordinary loss during the cumulative third quarter period in preparation for withdrawing from unprofitable stores during the current fiscal year, with the aim of accelerating the recovery in performance and strengthening its earnings base. In addition, based on the Accounting Standard for Impairment of Fixed Assets, the company recorded ¥380 million in impairment losses on assets at headquarters and stores whose profitability was expected to decline due to changes in the surrounding and economic environments, among other factors. As a result, total extraordinary losses for the cumulative third quarter period were ¥435 million.」

    Store-closure losses of ¥50 million and impairment losses of ¥380 million were incurred during the cumulative third quarter period, bringing total extraordinary losses to ¥435 million. These exceeded the store-closure and impairment losses recorded in the same period of the previous fiscal year.
  20. FY2018-Q2WorsenedAnnual report

    「Store-closure losses ¥5.337 million  Impairment losses ¥59.252 million」

    Store-closure losses of ¥5.337 million and impairment losses of ¥59.252 million were incurred during the cumulative second quarter period, exceeding the corresponding figures for the same period of the previous fiscal year, which were ¥100 thousand and ¥1.566 million, respectively.
  21. FY2017WorsenedAnnual report

    「Store-closure losses ¥26.995 million  Impairment losses ¥143.153 million」

    Store-closure losses were ¥26.995 million and impairment losses were ¥143.153 million for the current fiscal year, both higher than in the previous fiscal year.
  22. FY2017-Q3First statedAnnual report

    「Extraordinary losses totaled ¥136.908 million, comprising ¥6.690 million in losses on disposal of fixed assets, ¥24.733 million in store-closure losses, and ¥105.484 million in impairment losses, among other items.」

    The company reported ¥24.733 million in store-closure losses and ¥105.484 million in impairment losses for the cumulative third quarter period.
Moved together

"Decrease in Cash and Cash Equivalents" moved the same way as this thread, in the same document, in 16 of its 22 moves.

16131211108★123456
  1. ★This thread
  2. 1Decrease in Cash and Cash Equivalents16×
  3. 2Higher Liabilities and Lower Net Assets13×
  4. 3Declining sales and widening operating, ordinary and net losses12×
  5. 4Returning to Profitability and Recovering Performance in the Next Fiscal Year11×
  6. 5Uncertainty Caused by Slowing Emerging-Market Economies and Yen Appreciation10×
  7. 6Declining Gross Margin in Response to Low-Price Preferences8×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Star seeds yet. It last moved in the Revision to the earnings forecast of 2026-04-17: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Store-Closure Losses and Impairment Losses | Star seeds Co.,Ltd. (3083) | Komori