Slow-Moving Inventory and Inventory Valuation Risk
First written in FY2016. 4 of 9 entries say "Materialised", first in FY2018. Latest entry: FY2026.
O'will moved to the "Worse" side of this theme in 2021, 2 years before the typical company in this theme (2023).
The whole theme swung hardest in 2018: 3 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Ending inventory is stated at the amount after its carrying value has been written down due to lower profitability, and the following inventory valuation loss is included in cost of sales. ¥406.475 million」
Inventory valuation losses increased from ¥231.964 million in the previous fiscal year to ¥406.475 million, indicating a greater impact from inventory valuation risk arising from slow-moving and obsolete inventory. - FY2024WorsenedAnnual report
「Ending inventory is stated at the amount after its carrying value has been written down due to lower profitability, and the following inventory valuation loss is included in cost of sales. ¥18.702 million」
Inventory valuation losses increased from ¥15.274 million in the previous fiscal year to ¥18.702 million, indicating a greater impact from inventory valuation risk arising from slow-moving and obsolete inventory. - FY2023MaterialisedAnnual report
「15,274 thousand yen」
The Group recognized ¥15.274 million in inventory valuation losses during the fiscal year, and inventory valuation risk arising from slow-moving and obsolete inventory continued to materialize as an accounting loss. - FY2022MaterialisedAnnual report
「Ending inventory is stated at the amount after its carrying value has been written down due to lower profitability, and the following inventory valuation loss is included in cost of sales. ¥15.511 million」
The Group recognized ¥15.511 million in inventory valuation losses during the fiscal year, and inventory valuation risk arising from slow-moving and obsolete inventory materialized as an accounting loss. - FY2021MaterialisedAnnual report
「Ending inventory is stated at the amount after its carrying value has been written down due to lower profitability, and the following inventory valuation loss is included in cost of sales. ¥62.736 million」
The Group recognized ¥62.736 million in inventory valuation losses during the fiscal year, up from ¥42.902 million in the previous fiscal year. Inventory valuation risk arising from slow-moving and obsolete inventory continued to materialize as an accounting loss. - FY2020RestatedAnnual report
「Inventory is recognized on the balance sheet using a method that reduces its carrying value based on lower profitability. If obsolescence occurs due to a decline in customers' future demand or other factors, it may materially affect the valuation of inventory.」
The Group continues to disclose inventory valuation risk arising from slow-moving and obsolete inventory. It also recognized ¥42.902 million in inventory valuation losses during the fiscal year. - FY2018MaterialisedAnnual report
「Ending inventory is stated at the amount after its carrying value has been written down due to lower profitability, and the following inventory valuation losses are included in cost of sales.」
The Group recognized ¥55.170 million in inventory valuation losses during the fiscal year, up from ¥18.940 million in the previous fiscal year. The risk associated with slow-moving inventory and inventory valuation actually materialized as an accounting loss. - FY2017RestatedAnnual report
「However, if a significant volume of slow-moving inventory arises because actual sales diverge from forecasts, it may affect the Group's financial position and operating results.」
The Group continues to disclose the risk of slow-moving inventory arising from warehouse storage to avoid stockouts and discrepancies from sales forecasts. - FY2016First statedAnnual report
「However, if a significant volume of slow-moving inventory arises because actual sales diverge from forecasts, it may affect the Group's financial position and operating results.」
The Group identifies the holding of inventory at third-party and in-house warehouses to avoid stockouts as a risk.