Risk of long-term leases restricting store exits
First written in FY2016. 4 of 6 entries say "Materialised", first in FY2018-Q1. Latest entry: 2026-07-15.
Anap Holdings moved to the "Worse" side of this theme in 2026, the same year as the typical company in this theme.
The whole theme swung hardest in 2024: 3 of 12 companies on the "Worse" side.
2 other companies' latest entry also says "Materialised".
- 2026-07-15MaterialisedOccurring Fact
「The Company decided to record penalties, restoration costs and waste disposal costs associated with the store closures as business restructuring losses.」
Penalties and other costs associated with exiting the stores were actually recorded as business restructuring losses in connection with the closures. - FY2019RestatedAnnual report
「Some lease agreements have terms exceeding 5 years. They also provide that termination requires advance notice for a specified period, and breaching these exit restrictions would require payment of early-termination penalties, which could affect our business performance and business development.」
5年超の長期賃貸借契約と中途解約時の違約金による撤退制約リスクが継続している。当期は解約違約金の計上はない。 - FY2018MaterialisedAnnual report
「店舗閉店時における賃貸借契約の解約に伴う違約金であります。」
店舗閉店に伴う解約違約金13,912千円を特別損失に計上し、長期賃貸借契約・撤退制約リスクが実際の費用として発生した。 - FY2018-Q2MaterialisedAnnual report
「四半期純利益につきましては、不採算店舗の退店に伴う解約違約金12百万円を特別損失へ計上した一方、税効果会計における繰延税金資産を計上したことにより、86百万円（前年同四半期は四半期純損失57百万円）となりました。」
不採算店舗の退店に伴う解約違約金12百万円が実際に特別損失として計上された。 - FY2018-Q1MaterialisedAnnual report
「四半期純利益につきましては、不採算店舗の退店に伴う解約違約金６百万円を特別損失へ計上した一方、税効果会計における繰延税金資産を計上したことにより、91百万円（前年同四半期比319.7％増）となりました。」
不採算店舗の退店に伴い、解約違約金6百万円が実際に特別損失として計上された。 - FY2016First statedAnnual report
「Some lease agreements have terms exceeding 5 years. They also provide that termination requires advance notice for a specified period, and breaching these exit restrictions would require payment of early-termination penalties, which could affect our business performance and business development.」
Lease terms exceeding 5 years and early-termination penalties could limit the flexibility to close stores.