Risk of impairment of fixed assets at the Thai subsidiary
First written in FY2021. 1 of 2 entries say "Dropped", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2017: 4 of 9 companies on the "Worse" side.
1 other company's latest entry also says "Dropped".
- FY2026DroppedAnnual report
「On 30 September 2025, the Company excluded サハキットウィサーンリミテッドカンパニー, a consolidated subsidiary, from the scope of consolidation in connection with the transfer of its shares. As a result, the Company had no consolidated subsidiaries as of the end of the fiscal year under review.」
サハキット, which had been subject to impairment risk, was excluded from the scope of consolidation through a share transfer, leaving the Company with no consolidated subsidiaries at the end of the fiscal year under review. - FY2021First statedAnnual report
「サハキット ウィサーン カンパニー リミテッド has ¥393 million in property, plant and equipment and ¥9 million in intangible assets, and faces impairment risk. The company has recorded operating losses for 3 consecutive fiscal years since the fiscal year before last. Although it identified indicators of impairment and, following an impairment test, determined that no impairment loss needed to be recognized because the total of future value in use and the disposal value of the fixed assets exceeded their carrying amount, an impairment loss may be recognized if the total of the value in use and disposal value of the fixed assets falls below their carrying amount as a result of future business performance.」
Against the background of more than ¥392 million in fixed assets and 3 consecutive years of operating losses at the Thailand subsidiary, the Company determined through an impairment test that no impairment loss needed to be recognized, while newly identifying as a key risk the possibility of recognizing an impairment loss depending on future business performance.