Risk of Non-Refundability of Security Deposits and Lease Deposits
First written in FY2016. 13 of 26 entries say "Mitigated", first in FY2019. Latest entry: 2026-08-31.
Towa Food Service moved to the "Worse" side of this theme in 2026, 7 years after the typical company in this theme (2019).
The whole theme swung hardest in 2017: 7 of 41 companies on the "Worse" side.
6 other companies' latest entry also says "Worsened".
- 2026-08-31WorsenedEarnings
「Lease deposits 1,409,563 1,416,284」
The balance of lease deposits increased from ¥1,409.563 million at the end of the previous fiscal year to ¥1,416.284 million. - FY2026WorsenedAnnual report
「Security deposits 1,395,950 1,409,563」
The security deposit balance increased from ¥1,395.950 million at the end of the previous fiscal year to ¥1,409.563 million, expanding the balance subject to the risk of non-recovery. - FY2026-H1WorsenedAnnual report
「Guarantee deposits paid 404,508 404,508 Security deposits 1,395,950 1,428,542」
Guarantee deposits paid were unchanged, while security deposits increased from ¥1,395.950 million at the end of the previous fiscal year to ¥1,428.542 million, expanding the balance subject to the risk of non-recovery. - FY2025MitigatedAnnual report
「Guarantee deposits paid 404,508 404,508 Security deposits 1,442,675 1,395,950」
Guarantee deposits paid were unchanged, while security deposits decreased from ¥1,442.675 million at the end of the previous fiscal year to ¥1,395.950 million, reducing the balance subject to the risk of non-recovery. - FY2025-H1WorsenedAnnual report
「Guarantee deposits paid 404,508 Security deposits 1,445,114」
Compared with the end of the previous fiscal year, guarantee deposits paid were unchanged, while security deposits increased from ¥1,442.675 million to ¥1,445.114 million, slightly expanding the balance subject to the risk of non-recovery. - FY2024MitigatedAnnual report
「Guarantee deposits paid 417,402 404,508 Security deposits 1,443,902 1,442,675」
Compared with the end of the previous fiscal year, both guarantee deposits paid and security deposits decreased, reducing the combined balance subject to the risk of non-recovery. - FY2024-Q3MitigatedAnnual report
「Guarantee deposits paid 417,402 410,301 Security deposits 1,443,902 1,438,793」
Compared with the end of the previous fiscal year, guarantee deposits paid decreased from ¥417.402 million to ¥410.301 million and security deposits decreased from ¥1,443.902 million to ¥1,438.793 million, reducing the balance subject to the risk of non-recovery. - FY2024-Q2MitigatedAnnual report
「Guarantee deposits paid 417,402 395,027 Security deposits 1,443,902 1,438,793」
Compared with the end of the previous fiscal year, both guarantee deposits paid and security deposits decreased, reducing the combined balance subject to the risk of non-recovery. - FY2023WorsenedAnnual report
「Guarantee deposits paid ¥417.402 million; security deposits ¥1,443.902 million」
Guarantee deposits paid were unchanged from the previous fiscal year, while security deposits increased from ¥1,425.865 million to ¥1,443.902 million, expanding the combined balance subject to the risk of non-recovery. - FY2022MitigatedAnnual report
「As of the end of the fiscal year, guarantee deposits and security deposits paid to landlords were ¥417 million and ¥1,425 million, respectively.」
Guarantee deposits paid increased while security deposits decreased, and the combined balance decreased slightly from the end of the previous fiscal year. - FY2022-Q3MitigatedAnnual report
「Guarantee deposits paid 366,499 417,402 Security deposits 1,480,933 1,427,669」
Compared with the end of the previous fiscal year, guarantee deposits paid increased while security deposits decreased, and the combined balance decreased slightly. - FY2022-Q2MitigatedAnnual report
「Guarantee deposits paid 366,499 368,774 Security deposits 1,480,933 1,416,239」
Compared with the end of the previous fiscal year, guarantee deposits paid increased while security deposits decreased, reducing the combined balance of guarantee deposits and security deposits by approximately ¥62.42 million. - FY2022-Q1MitigatedAnnual report
「Guarantee deposits paid 366,499 379,374 Security deposits 1,480,933 1,438,303」
Compared with the end of the previous fiscal year, guarantee deposits paid increased while security deposits decreased, reducing the combined balance of guarantee deposits paid and security deposits and the amount subject to the risk of non-recovery. - FY2021WorsenedAnnual report
「As of the end of the fiscal year, guarantee deposits and security deposits paid to landlords were ¥366 million and ¥1,480 million, respectively. If these guarantee deposits and security deposits are not returned due to changes in the landlords’ financial condition」
Guarantee deposits paid decreased to approximately ¥366 million, while security deposits increased to approximately ¥1,480 million, causing the combined balance subject to the risk of non-recovery to increase from the end of the previous fiscal year. - FY2021-Q3WorsenedAnnual report
「Guarantee deposits paid 370,867 368,134 Security deposits 1,451,497 1,470,880」
Compared with the end of the previous fiscal year, guarantee deposits paid decreased, while security deposits increased from ¥1,451.497 million to ¥1,470.880 million. The combined balance also increased, expanding the balance subject to the risk of non-recovery. - FY2021-Q2WorsenedAnnual report
「Guarantee deposits paid 370,867 Security deposits 1,470,956」
Compared with the end of the previous fiscal year, guarantee deposits paid decreased, while security deposits increased from ¥1,451.497 million to ¥1,470.956 million. The combined balance increased, expanding the balance subject to the risk of non-recovery. - FY2020MitigatedAnnual report
「As of the end of the fiscal year, guarantee deposits and security deposits paid to landlords were ¥370 million and ¥1,451 million, respectively.」
Guarantee deposits paid decreased from approximately ¥379 million in the previous fiscal year to approximately ¥370 million, while security deposits decreased from approximately ¥1,538 million to approximately ¥1,451 million. - FY2020-Q3MitigatedAnnual report
「Guarantee deposits paid 378,834 372,120 Security deposits 1,538,127 1,464,241」
Both guarantee deposits paid and security deposits decreased from the end of the previous fiscal year, reducing the balances subject to the risk of non-recovery. - FY2020-Q2MitigatedAnnual report
「Guarantee deposits paid 378,834 372,720 Security deposits 1,538,127 1,509,894」
Compared with the end of the previous fiscal year, guarantee deposits paid decreased from ¥378.834 million to ¥372.720 million, while security deposits decreased from ¥1,538.127 million to ¥1,509.894 million, reducing the balances subject to the risk of non-recovery. - FY2020-Q1MitigatedAnnual report
「Guarantee deposits paid 378,834 378,234 Security deposits 1,538,127 1,507,744」
Both guarantee deposits paid and security deposits decreased from the end of the previous fiscal year, reducing the balances subject to the risk of non-recovery. - FY2019MitigatedAnnual report
「As of the end of the fiscal year, guarantee deposits and security deposits paid to landlords were ¥378 million and ¥1,538 million, respectively.」
Guarantee deposits paid decreased from ¥420 million in the previous fiscal year to ¥378 million, while security deposits decreased from ¥1,588 million to ¥1,538 million, reducing the balances subject to risk. - FY2019-Q3RestatedAnnual report
「Guarantee deposits paid 412,465 Security deposits 1,547,435」
As of the end of the third quarter, guarantee deposits paid were ¥412.465 million and security deposits were ¥1,547.435 million, and the balances subject to the risk of non-recovery due to the landlords’ financial condition continue to be recorded. - FY2018RestatedAnnual report
「As of the end of the fiscal year, guarantee deposits and security deposits paid to landlords were ¥420 million and ¥1,588 million, respectively. If these guarantee deposits and security deposits are not returned due to changes in the landlords’ financial condition, this could affect the Company’s performance.」
Guarantee deposits paid of ¥420 million and security deposits of ¥1,588 million are recorded, and the risk of non-recovery due to the landlords’ financial condition continues. - FY2018-Q3RestatedAnnual report
「Guarantee deposits paid 460,909 459,109 Security deposits 1,508,872 1,607,813」
As of the end of the third quarter, guarantee deposits paid were ¥459.109 million and security deposits were ¥1,607.813 million, and the balances subject to the risk of non-recovery from landlords continue to be recorded. - FY2017RestatedAnnual report
「As of the end of the fiscal year, guarantee deposits and security deposits paid to landlords were ¥460 million and ¥1,508 million, respectively. If these guarantee deposits and security deposits are not returned due to changes in the landlords’ financial condition」
Guarantee deposits of ¥460 million and security deposits of ¥1,508 million are reported, with the risk of non-recovery due to the landlords’ financial condition continuing to be disclosed. - FY2016First statedAnnual report
「As of the end of the fiscal year, security deposits and lease deposits paid to landlords stood at ¥467 million and ¥1.464 billion, respectively. If these deposits are not returned due to changes in the landlords' financial position,」
Specifies the balances of guarantee deposits and security deposits associated with opening stores in leased premises, and describes the risk that they may not be recoverable due to the landlords’ financial condition.