Estimation Risk for Slow-Moving Inventory and Net Realizable Value
First written in FY2022. 16 of 19 entries say "Worsened", first in FY2023. Latest entry: 2026-10-14.
Treasure Factory moved to the "Worse" side of this theme in 2023, 1 year before the typical company in this theme (2024).
The whole theme swung hardest in 2018: 11 of 39 companies on the "Worse" side.
41 other companies' latest entry also says "Worsened".
- FY2027-H1WorsenedAnnual report
「Merchandise 9,091 10,408」
Merchandise inventory increased by ¥1,317 million, from ¥9,091 million at the end of the previous fiscal year to ¥10,408 million, increasing the monetary exposure associated with estimates of net realizable value and inventory holding periods. - FY2026WorsenedAnnual report
「Merchandise 7,922 9,091」
Merchandise inventory increased from ¥7,922 million in the previous fiscal year to ¥9,091 million, increasing the monetary exposure associated with estimates of net realizable value and inventory holding periods. - FY2026-H1WorsenedAnnual report
「Merchandise 7,922 9,117」
Merchandise inventory increased by ¥1,195 million, from ¥7,922 million at the end of the previous consolidated fiscal year to ¥9,117 million, increasing the monetary exposure associated with estimates of net realizable value and inventory holding periods. - FY2025WorsenedAnnual report
「Merchandise 6,899 7,922」
The merchandise balance increased from ¥6,899 million in the previous fiscal year to ¥7,922 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2025-H1WorsenedAnnual report
「Merchandise 6,899 7,433」
The merchandise balance increased by ¥534 million from ¥6,899 million at the end of the previous fiscal year to ¥7,433 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2025-Q1WorsenedAnnual report
「Merchandise 6,899 7,201」
The merchandise balance increased by ¥302 million from ¥6,899 million at the end of the previous fiscal year to ¥7,201 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2024WorsenedAnnual report
「Merchandise 5,087 6,899」
The merchandise balance increased from ¥5,087 million in the previous fiscal year to ¥6,899 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2024-Q3WorsenedAnnual report
「Merchandise 5,087 7,085」
The merchandise balance increased from ¥5,087 million at the end of the previous consolidated fiscal year to ¥7,085 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2024-Q2WorsenedAnnual report
「Merchandise 5,087 6,025」
The merchandise balance increased from ¥5,087 million at the end of the previous consolidated fiscal year to ¥6,025 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2023WorsenedAnnual report
「Merchandise 4,014.226 5,087.219」
The merchandise balance increased from ¥4,014.226 million in the previous fiscal year to ¥5,087.219 million, increasing the monetary exposure associated with estimates of net realizable value and the period inventory remains unsold. - FY2022First statedAnnual report
「For merchandise valuation, when the net realizable value is below cost, cost is reduced to the net realizable value. In addition, to reflect the decline in profitability resulting from inventory remaining unsold, the carrying amount of merchandise held for longer than a specified period from the purchase year is written down as slow-moving inventory.」
For merchandise of ¥4,014.226 million, the risk that differences between estimates of net realizable value, the period inventory remains unsold and future demand and actual sales performance could affect gross profit from the following fiscal year onward was identified as a standalone theme for the first time.