Recognition of Impairment Losses Associated with Unprofitable Stores and Other Items
First written in FY2019. 15 of 17 entries say "Materialised", first in FY2019. Latest entry: 2026-10-09.
United Super Markets Holdings moved to the "Worse" side of this theme in 2019, 2 years after the typical company in this theme (2017).
The whole theme swung hardest in 2017: 10 of 13 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- 2026-10-09WorsenedRevision to earnings forecasts
「In addition to impairment losses on stores associated with deteriorating performance, we expect to incur losses on store closures and losses on the disposal of assets in connection with structural reforms from the next fiscal year onward. As a result, we expect to record extraordinary losses and post a net loss of ¥8 billion for the fiscal year.」
The outlook for a net loss of ¥8 billion due to extraordinary losses was presented, with the expected recording of store closure losses and losses on the disposal of assets for structural reforms added to impairment losses on stores. - FY2026WorsenedAnnual report
「For stores, leased assets and other assets, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥5,165 million was recorded as an impairment loss under extraordinary losses. In addition, because certain intangible assets were judged unlikely to be used in the future, an impairment loss of ¥34 million was recorded under extraordinary losses.」
The impairment loss relating to unprofitable stores and other factors increased from ¥3,583 million in the previous fiscal year to ¥5,165 million, and the ¥34 million impairment loss on intangible assets brought the total to ¥5,199 million. - FY2025MaterialisedAnnual report
「For stores, leased assets and other assets, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥3,583 million was recorded as an impairment loss under extraordinary losses.」
The impairment loss arising from unprofitable stores and other factors increased from ¥2,679 million in the previous fiscal year to ¥3,583 million. - FY2025-H1MaterialisedAnnual report
「Impairment loss 14」
An impairment loss of ¥14 million was also recorded in the current interim consolidated accounting period, and losses arising from unprofitable stores and other factors continued to occur. - FY2024MaterialisedAnnual report
「For stores, leased assets and other assets, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥2,679 million was recorded as an impairment loss under extraordinary losses.」
An impairment loss of ¥2,679 million relating to unprofitable stores and other factors was also recorded in the current consolidated fiscal year. - FY2024-Q3MaterialisedAnnual report
「Impairment loss 58」
An impairment loss of ¥58 million was also recorded in the cumulative third-quarter period, and losses arising from unprofitable stores and other factors continued to occur. - FY2023MaterialisedAnnual report
「For stores, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥3,186 million was recorded as an impairment loss under extraordinary losses.」
The impairment loss arising from unprofitable stores and other factors increased from ¥2,649 million in the previous fiscal year to ¥3,186 million. - FY2023-Q3MaterialisedAnnual report
「Impairment loss 124」
An impairment loss of ¥124 million was also recorded in the cumulative third-quarter period, and losses arising from unprofitable stores and other factors continued to occur. - FY2023-Q2MaterialisedAnnual report
「Impairment loss 122」
An impairment loss of ¥122 million was also recorded in the cumulative second-quarter period, and losses arising from unprofitable stores and other factors continued to occur. - FY2022MaterialisedAnnual report
「For stores, leased assets and other assets, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥2,613 million was recorded as an impairment loss under extraordinary losses. In addition, because certain intangible assets were judged unlikely to be used in the future, an impairment loss of ¥36 million was recorded under extraordinary losses.」
In addition to an impairment loss of ¥2,613 million relating to unprofitable stores and other factors, ¥36 million in intangible assets unlikely to be used was recorded, bringing the total impairment loss for the year to ¥2,649 million. - FY2021MaterialisedAnnual report
「For stores, leased assets and other assets, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥3,615 million was recorded as an impairment loss under extraordinary losses.」
An impairment loss of ¥3,615 million arising from unprofitable stores and other factors was also recorded in the current consolidated fiscal year. - FY2021-Q2MaterialisedAnnual report
「Impairment loss 171」
An impairment loss of ¥171 million was also recorded in the cumulative second-quarter period, and losses arising from unprofitable stores and other factors continued to occur. - FY2021-Q1MaterialisedAnnual report
「Impairment loss 31」
An impairment loss of ¥31 million was also recorded in the quarter, and losses arising from unprofitable stores and other factors continued to occur. - FY2020MaterialisedAnnual report
「In extraordinary losses, in addition to recording an impairment loss of ¥5,270 million, a loss of ¥308 million was recorded as a result of typhoon damage.」
The impairment loss increased from ¥4,127 million in the previous fiscal year to ¥5,270 million, and losses arising from unprofitable stores and other factors were also incurred for the full fiscal year. - FY2020-Q3MaterialisedAnnual report
「In extraordinary losses, in addition to recording impairment losses totaling ¥1,787 million for 7 stores, a loss of ¥236 million was recorded as a result of typhoon damage.」
Impairment losses totaling ¥1,787 million were recorded for 7 stores, resulting in continued losses arising from unprofitable stores and other factors. - FY2020-Q2MaterialisedAnnual report
「In addition, impairment losses totaling ¥1,285 million were recorded for 3 stores.」
Impairment losses totaling ¥1,285 million were recorded for 3 stores. - FY2019MaterialisedAnnual report
「For stores, leased assets and other assets, the carrying amounts of asset groups at properties where losses from operating activities have continued, and at stores showing significant deterioration in their environment, were reduced to their recoverable amounts. The resulting reduction of ¥4,127 million was recorded as an impairment loss under extraordinary losses.」
An impairment loss of ¥4,127 million was actually recorded for properties with continuing operating losses and stores with significantly deteriorated conditions.