Risk of Failing to Recover Lease Deposits and Guarantee Deposits
First written in FY2017. 29 of 32 entries say "Worsened", first in FY2018. Latest entry: 2026-10-14.
Treasure Factory moved to the "Worse" side of this theme in 2018, 5 years before the typical company in this theme (2023).
The whole theme swung hardest in 2017: 7 of 41 companies on the "Worse" side.
6 other companies' latest entry also says "Worsened".
- 2026-10-14WorsenedEarnings
「敷金及び保証金が267百万円増加したこと等により、前連結会計年度末と比較して1,606百万円増加し、27,086百万円となりました。」
敷金及び保証金残高は3,060百万円から3,328百万円へ増加した。 - FY2027-H1WorsenedAnnual report
「Total assets at the end of the interim consolidated accounting period amounted to ¥27,086 million, an increase of ¥1,606 million from the end of the previous consolidated fiscal year, mainly due to a ¥596 million decrease in cash and deposits and increases of ¥7 million in accounts receivable, ¥1,317 million in merchandise, ¥348 million in buildings and structures (net), and ¥267 million in leasehold and guarantee deposits.」
Lease deposits and guarantee deposits increased from ¥3,060 million at the end of the previous fiscal year to ¥3,328 million, increasing exposure in monetary terms to collection risk associated with store leases. - 2026-07-09WorsenedEarnings
「Cash and deposits increased ¥117 million, accounts receivable ¥594 million, merchandise ¥752 million, buildings and structures ¥180 million and lease and guarantee deposits ¥107 million, among other factors. Total assets increased ¥1,837 million from the previous year-end to ¥27,317 million.」
Lease and guarantee deposits increased ¥107 million from the previous year-end, increasing monetary exposure. - FY2026WorsenedAnnual report
「Our group’s basic policy is to develop stores in leased properties when opening new locations. When leasing properties, our group pays lease deposits and guarantee deposits to the lessors. The balance at the end of the fiscal year ended February 2026 was ¥3,060 million, equivalent to 12.0% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥2,654 million in the previous fiscal year to ¥3,060 million, increasing exposure to collection risk in monetary terms. - 2026-04-09WorsenedRevision of earnings forecasts
「Cash and deposits increased by ¥1,999 million, accounts receivable by ¥283 million, merchandise by ¥1,168 million, buildings and structures, net, by ¥358 million, and lease and guarantee deposits by ¥406 million, among other factors. Total assets increased ¥4,649 million from the end of the previous fiscal year to ¥25,479 million.」
Lease and guarantee deposits increased ¥406 million from the previous year-end, increasing exposure to recovery risk in monetary terms. - FY2026-H1WorsenedAnnual report
「Total assets at the end of the interim consolidated accounting period amounted to ¥22,301 million, an increase of ¥1,471 million from the end of the previous consolidated fiscal year, mainly due to a ¥473 million decrease in cash and deposits and increases of ¥125 million in accounts receivable, ¥1,195 million in merchandise, ¥279 million in buildings and structures (net), and ¥199 million in leasehold and guarantee deposits.」
Lease deposits and guarantee deposits increased by ¥199 million from the end of the previous fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2025WorsenedAnnual report
「Our group’s basic policy is to develop stores in leased properties when opening new locations. When leasing properties, our group pays lease deposits and guarantee deposits to the lessors. The balance at the end of the fiscal year ended February 2025 was ¥2,654 million, equivalent to 12.7% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥2,274 million in the previous fiscal year to ¥2,654 million, increasing exposure to collection risk in monetary terms. - FY2025-H1WorsenedAnnual report
「Total assets at the end of the current interim consolidated accounting period increased by ¥1,237 million from the end of the previous consolidated fiscal year to ¥18,966 million, mainly due to increases of ¥534 million in merchandise, ¥256 million in buildings and structures, net, and ¥276 million in lease deposits and guarantee deposits.」
Lease deposits and guarantee deposits increased by ¥276 million from the end of the previous fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2025-Q1WorsenedAnnual report
「Total assets at the end of the first quarter increased by ¥1,057 million from the end of the previous fiscal year to ¥18,786 million, mainly due to increases of ¥312 million in cash and deposits, ¥262 million in accounts receivable, ¥302 million in merchandise, ¥103 million in buildings and structures, and ¥83 million in leasehold and guarantee deposits.」
Lease deposits and guarantee deposits increased by ¥83 million from the end of the previous fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2024WorsenedAnnual report
「The balance at the end of the fiscal year ended February 2024 was ¥2,274 million, equivalent to 12.8% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥1,941 million in the previous fiscal year to ¥2,274 million, increasing exposure in monetary terms to collection risk associated with store leases. - FY2024-Q3WorsenedAnnual report
「Total assets at the end of the third quarter increased by ¥2,566 million from the end of the previous fiscal year to ¥17,225 million, mainly due to increases of ¥543 million in accounts receivable, ¥1,998 million in merchandise, ¥408 million in buildings and structures, net, ¥296 million in goodwill, and ¥250 million in leasehold and guarantee deposits, partly offset by a ¥1,139 million decrease in cash and deposits.」
Lease deposits and guarantee deposits increased by ¥250 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2024-Q2WorsenedAnnual report
「Total assets at the end of the second quarter of the current consolidated fiscal year increased by ¥536 million from the end of the previous consolidated fiscal year to ¥15,195 million, mainly due to a ¥976 million decrease in cash and deposits and increases of ¥938 million in merchandise, ¥216 million in buildings and structures, net, and ¥133 million in lease deposits and guarantee deposits.」
Lease deposits and guarantee deposits increased by ¥133 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2024-Q1WorsenedAnnual report
「Total assets at the end of the first quarter increased by ¥882 million from the end of the previous fiscal year to ¥15,541 million, mainly due to increases of ¥200 million in accounts receivable, ¥550 million in merchandise, ¥140 million in buildings and structures, and ¥81 million in leasehold and guarantee deposits, partly offset by a ¥122 million decrease in cash and deposits.」
Lease deposits and guarantee deposits increased by ¥81 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2023WorsenedAnnual report
「Our group’s basic policy is to develop stores in leased properties when opening new locations. When leasing properties, our group pays lease deposits and guarantee deposits to the lessors. The balance at the end of the fiscal year ended February 2023 was ¥1,941 million, equivalent to 13.2% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥1,696 million in the previous fiscal year to ¥1,941 million, increasing exposure to collection risk in monetary terms. - FY2023-Q2WorsenedAnnual report
「Total assets at the end of the second quarter of the current consolidated fiscal year increased by ¥996 million from the end of the previous consolidated fiscal year to ¥12,806 million, mainly due to increases of ¥89 million in accounts receivable, ¥548 million in merchandise, ¥149 million in buildings and structures, net, and ¥78 million in lease deposits and guarantee deposits.」
Lease deposits and guarantee deposits increased by ¥78 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2022WorsenedAnnual report
「The balance at the end of the fiscal year ended February 2022 was ¥1,696 million, equivalent to 14.4% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥1,541 million in the previous fiscal year to ¥1,696 million, increasing exposure to collection risk in monetary terms. - FY2022-Q3WorsenedAnnual report
「Total assets at the end of the third quarter increased by ¥1,015.617 million from the end of the previous fiscal year to ¥11,433.173 million, mainly due to increases of ¥306.539 million in accounts receivable, ¥658.593 million in merchandise, ¥272.415 million in buildings and structures, net, and ¥157.458 million in leasehold and guarantee deposits, partly offset by a ¥433.958 million decrease in cash and deposits.」
Lease deposits and guarantee deposits increased by ¥157 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2022-Q2WorsenedAnnual report
「Total assets at the end of the second quarter of the consolidated fiscal period increased ¥181.196 million from the end of the previous consolidated fiscal year to ¥10,598.752 million, mainly because merchandise increased ¥376.187 million, buildings and structures, net, increased ¥161.196 million, and leasehold and guarantee deposits increased ¥110.651 million, while cash and deposits decreased ¥512.956 million.」
Lease deposits and guarantee deposits increased by ¥111 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2022-Q1WorsenedAnnual report
「Total assets at the end of the first quarter of the current consolidated fiscal year increased by ¥465 million from the end of the previous consolidated fiscal year to ¥10,882 million, mainly due to increases of ¥79 million in accounts receivable, ¥184 million in merchandise, ¥58 million in buildings and structures, and ¥68 million in lease deposits and guarantee deposits.」
Lease deposits and guarantee deposits increased by ¥68 million from the end of the previous consolidated fiscal year, increasing exposure in monetary terms to collection risk associated with store leases. - FY2021-Q3MitigatedAnnual report
「Lease deposits and guarantee deposits 1,475,169 1,450,140」
The balance of lease deposits and guarantee deposits decreased from ¥1,475 million at the end of the previous consolidated fiscal year to ¥1,450 million, slightly reducing exposure in monetary terms to collection risk associated with store leases. - FY2021-Q2WorsenedAnnual report
「Lease deposits and guarantee deposits 1,475,169 1,501,779」
The balance of lease deposits and guarantee deposits increased from ¥1,475 million at the end of the previous consolidated fiscal year to ¥1,502 million, increasing exposure in monetary terms to collection risk associated with store leases. - FY2021-Q1MitigatedAnnual report
「Lease deposits and guarantee deposits 1,475,169 1,472,977」
The balance of lease deposits and guarantee deposits decreased slightly from ¥1,475 million at the end of the previous consolidated fiscal year to ¥1,473 million, reducing exposure to collection risk in monetary terms. - FY2020WorsenedAnnual report
「Our group’s basic policy is to develop stores in leased properties when opening new locations. The balance at the end of the fiscal year ended February 2020 was ¥1,475 million, equivalent to 15.7% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥1,372 million in the previous fiscal year to ¥1,475 million, increasing exposure to collection risk in monetary terms. - FY2020-Q3WorsenedAnnual report
「Lease deposits and guarantee deposits 1,371,534 1,448,809」
The balance of lease deposits and guarantee deposits increased from ¥1,372 million at the end of the previous consolidated fiscal year to ¥1,449 million, increasing exposure in monetary terms to collection risk associated with store leases. - FY2020-Q2WorsenedAnnual report
「Lease deposits and guarantee deposits 1,371,534 1,429,257」
The balance of lease deposits and guarantee deposits increased from ¥1,372 million at the end of the previous consolidated fiscal year to ¥1,429 million, increasing exposure in monetary terms to collection risk associated with store leases. - FY2020-Q1WorsenedAnnual report
「Lease deposits and guarantee deposits 1,371,534 1,400,339」
The balance of lease deposits and guarantee deposits increased from ¥1,372 million at the end of the previous consolidated fiscal year to ¥1,400 million, increasing exposure in monetary terms to collection risk associated with store leases. - FY2019WorsenedAnnual report
「The balance at the end of the fiscal year ended February 2019 was ¥1,372 million, equivalent to 15.5% of total assets.」
The balance of lease deposits and guarantee deposits increased from ¥1,294 million in the previous fiscal year to ¥1,372 million, increasing exposure to collection risk in monetary terms. The ratio to total assets was 15.5%. - FY2019-Q3WorsenedAnnual report
「Lease deposits and guarantee deposits 1,294,146 1,361,349」
The balance of lease deposits and guarantee deposits increased from ¥1,294 million at the end of the previous consolidated fiscal year to ¥1,361 million, increasing exposure to collection risk associated with store leases. - FY2019-Q2WorsenedAnnual report
「Lease deposits and guarantee deposits 1,294,146 1,353,737」
The balance of lease deposits and guarantee deposits increased from ¥1,294 million at the end of the previous consolidated fiscal year to ¥1,354 million, increasing exposure to collection risk associated with store leases. - FY2019-Q1WorsenedAnnual report
「Lease deposits and guarantee deposits 1,294,146 1,360,902」
The balance of lease deposits and guarantee deposits increased from ¥1,294 million at the end of the previous consolidated fiscal year to ¥1,361 million, increasing exposure to collection risk associated with store leases. - FY2018WorsenedAnnual report
「The balance at the end of the fiscal year ended February 2018 was ¥1,294 million, equivalent to 16.5% of total assets.」
Lease deposits and guarantee deposits increased from ¥1,193 million, or 15.9% of total assets, in the previous fiscal year, increasing exposure to collection risk. - FY2017First statedAnnual report
「The balance at the end of the fiscal year ended February 2017 was ¥1,193 million, equivalent to 15.9% of total assets.」
The disclosure states that some or all of the lease deposits and guarantee deposits related to store leases may not be recoverable due to circumstances affecting the lessor or early termination of the lease.