Impairment Risk for Fixed Assets and Investment Property
First written in FY2016. 5 of 13 entries say "Worsened", first in FY2018. Latest entry: FY2026.
Ochi Holdings moved to the "Worse" side of this theme in 2017, 4 years before the typical company in this theme (2021).
The whole theme swung hardest in 2026: 70 of 132 companies on the "Worse" side.
25 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「For the current consolidated fiscal year, impairment losses totaling ¥129 million were recognized, including ¥113 million on goodwill and ¥16 million on operating assets and other assets.」
Impairment losses increased from ¥103 million in the previous period to ¥129 million. The ¥113 million impairment of goodwill at Ai-Build Co., Ltd. was the main factor behind the increase. - 2026-05-08WorsenedEarnings
「減損損失は、建材事業において116百万円、環境アメニティ事業において０百万円、エンジニアリング事業において11百万円となりました。」
減損損失は前期の103百万円から129百万円へ増加し、建材事業及びエンジニアリング事業で計上された。 - FY2026-H1MitigatedAnnual report
「Impairment loss 9 －」
Impairment losses were zero during the current interim consolidated accounting period, down from ¥9 million in the same period of the previous year. - FY2025WorsenedAnnual report
「For the current consolidated fiscal year, impairment losses totaling ¥103 million were recognized, including ¥46 million on goodwill, ¥46 million on land and other operating assets, and ¥9 million on rental property.」
Impairment losses increased from ¥68 million in the previous period to ¥103 million. The ¥46 million impairment of goodwill at TRESSA Co., Ltd. was also included, and impairment of fixed assets and goodwill worsened for the full fiscal year. - FY2025-H1MaterialisedAnnual report
「Impairment loss － 9」
An impairment loss of ¥9 million was recognized during the current interim consolidated accounting period, so impairment of fixed assets continued to materialize as an accounting treatment. - FY2024WorsenedAnnual report
「For the current consolidated fiscal year, impairment losses of ¥42 million on land used in the business, ¥0 million on tools, furniture and fixtures, and ¥24 million on investment property classified as rental property, totaling ¥68 million, were recognized.」
Impairment losses increased from ¥11 million in the previous period to ¥68 million, and impairment of operating assets and investment property materialized for the full fiscal year. - FY2024-Q3MaterialisedAnnual report
「An impairment loss of ¥24 million relating to investment property classified as company-wide assets was recognized.」
An impairment loss of ¥24 million relating to investment property was recognized, so the impairment risk relating to fixed assets and investment property materialized as an accounting treatment. - FY2022-Q3MitigatedAnnual report
「Impairment loss 51 －」
Impairment losses were zero during the cumulative third-quarter consolidated period, down from ¥51 million in the same period of the previous year. - FY2021-Q3MaterialisedAnnual report
「Impairment loss － 51」
An impairment loss of ¥51 million was recognized during the cumulative third-quarter consolidated period, so impairment of fixed assets recurred compared with no impairment loss recognized in the cumulative third-quarter consolidated period of the previous year. - FY2019MitigatedAnnual report
「Impairment losses 1」
Impairment losses totaled ¥1 million, a substantial decline from ¥35 million in the previous consolidated fiscal year. The impairment risk itself remains, but the amount recognized during the current period has decreased. - FY2018WorsenedAnnual report
「For the current consolidated fiscal year, impairment losses of ¥11 million on buildings and structures used in the business and ¥23 million on investment property classified as rental property, totaling ¥35 million, were recognized.」
Impairment losses on fixed assets and investment property totaled ¥35 million for the full fiscal year, up from ¥1 million in the previous period. - FY2017MaterialisedAnnual report
「The Group appropriately accounts for the assets subject to impairment in accordance with impairment accounting standards and has recognized the necessary impairment losses as of the end of the current consolidated fiscal year.」
An impairment loss of ¥1 million was recognized during the current period, so the impairment risk relating to fixed assets and lease assets materialized as an accounting treatment. This was down from ¥281 million in the previous period. - FY2016First statedAnnual report
「However, if the economic value of fixed assets held declines substantially due to deterioration in market conditions or a decline in demand, we will recognize the impairment loss required.」
The impairment risk was disclosed, and impairment losses of ¥234 million on operating assets and ¥46 million on rental property, totaling ¥281 million, were recognized during the period.