Impairment Risk Due to Deteriorating Store Profitability
First written in FY2016. 14 of 33 entries say "Materialised", first in FY2017-Q3. Latest entry: 2026-08-31.
Towa Food Service 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: 67 of 129 companies on the "Worse" side.
23 other companies' latest entry also says "Worsened".
- 2026-08-31WorsenedEarnings
「Impairment loss 3,655 13,486」
Quarterly impairment losses increased from ¥3.655 million in the same period of the previous year to ¥13.486 million. - FY2026MitigatedAnnual report
「Impairment losses 26,609 23,171」
Impair losses for the fiscal year amounted to ¥23.171 million, decreasing from ¥26.609 million in the previous fiscal year. - 2026-05-29MitigatedEarnings
「Although we recorded an impairment loss on fixed assets of ¥26.609 million, disclosure has been omitted because the company operates in a single food-service segment.」
The impairment loss for the fiscal year was ¥23.171 million, down from ¥26.609 million in the previous fiscal year. - FY2026-H1MitigatedAnnual report
「Impairment losses 17,774 4,047」
Impairment losses for the six-month period amounted to ¥4.047 million, decreasing from ¥17.774 million in the same period of the previous year. - FY2025WorsenedAnnual report
「Impairment losses of ¥26.609 million were recognized during the fiscal year.」
Impairment losses increased from ¥10.529 million in the previous fiscal year to ¥26.609 million, and the amount of impairment risk related to store profitability and other factors increased. - FY2025-H1WorsenedAnnual report
「Impairment losses 7,337 17,774」
Impairment losses for the six-month period amounted to ¥17.774 million, increasing from ¥7.337 million in the same period of the previous year. The amount of impairment risk related to store profitability and other factors is increasing. - FY2024WorsenedAnnual report
「Impairment losses of ¥10.529 million were recognized during the fiscal year.」
Impairment losses increased from ¥2.759 million in the previous fiscal year to ¥10.529 million, and the amount of impairment risk related to store profitability and other factors increased. - FY2024-Q3WorsenedAnnual report
「Impairment losses 1,079 9,673」
Impairment losses for the cumulative third quarter amounted to ¥9.673 million, increasing from ¥1.079 million in the same period of the previous year. Impairment risk related to store profitability and other factors is increasing. - FY2024-Q2WorsenedAnnual report
「Impairment losses 435 7,337」
Impairment losses for the cumulative second quarter amounted to ¥7.337 million, increasing from ¥435 thousand in the same period of the previous year. Impairment risk continues to materialize. - FY2024-Q1MaterialisedAnnual report
「Impairment losses — 1,210」
Impairment losses of ¥1.210 million were recognized in the cumulative first quarter, and the occurrence of impairment risk related to store profitability and other factors is documented. - FY2023MitigatedAnnual report
「Impairment losses of ¥2.759 million were recognized as extraordinary loss.」
Impairment losses decreased significantly from ¥249.289 million in the previous fiscal year to ¥2.759 million. - FY2023-Q2MitigatedAnnual report
「Impairment losses 11,904 435」
Impairment losses for the cumulative second quarter amounted to ¥435 thousand, decreasing from ¥11.904 million in the same period of the previous year. - FY2022WorsenedAnnual report
「Net income for the period includes impairment losses of ¥249 million.」
Impairment losses amounted to ¥249.289 million, increasing from ¥146.327 million in the previous fiscal year. The amount of risk related to deteriorating store profitability has increased. - FY2022-Q3MitigatedAnnual report
「Impairment losses 54,428 11,904」
Impairment losses for the cumulative third quarter decreased from ¥54.428 million in the same period of the previous year to ¥11.904 million. - FY2022-Q2WorsenedAnnual report
「Impairment losses 4,735 11,904」
Impairment losses for the cumulative second quarter amounted to ¥11.904 million, increasing from ¥4.735 million in the same period of the previous year. - FY2022-Q1MaterialisedAnnual report
「Impairment losses 3,946 2,641」
Impairment losses of ¥2.641 million were recognized in the cumulative first quarter, and impairment risk related to store profitability and other factors continues to materialize. - FY2021WorsenedAnnual report
「Net loss for the period includes ¥146 million recognized in accordance with the Accounting Standard for Impairment of Fixed Assets.」
Impairment losses amounted to ¥146 million, increasing from ¥109 million in the previous fiscal year. The amount of impairment risk related to deteriorating store profitability has increased. - FY2021-Q3MaterialisedAnnual report
「Impairment losses 64,767 54,428」
Impairment losses of ¥54.428 million were recognized in the cumulative third quarter, indicating that impairment risk related to store profitability and other factors has materialized again, following the previous year. - FY2021-Q2MaterialisedAnnual report
「Impairment losses 4,735」
Impairment losses of ¥4.735 million were recorded during the cumulative second quarter, indicating that the impairment risk associated with store profitability and other factors has continued to materialize. - FY2021-Q1MaterialisedAnnual report
「Impairment losses 3,946」
Impairment losses of ¥3.946 million were recorded during the cumulative first quarter, indicating that the impairment risk associated with store profitability and other factors has continued to materialize. - FY2020WorsenedAnnual report
「Net loss includes ¥109 million recognized in accordance with the Accounting Standard for Impairment of Fixed Assets」
Impairment losses amounted to ¥109 million, increasing from ¥81.404 million in the previous fiscal year. - FY2020-Q3WorsenedAnnual report
「Impairment losses 64,767」
Impairment losses for the cumulative third quarter amounted to ¥64.767 million, increasing from ¥46.955 million in the same period of the previous year. - FY2020-Q2MaterialisedAnnual report
「Impairment losses 29,884」
Impairment losses of ¥29.884 million were recorded during the cumulative second quarter, indicating that the impairment risk associated with store profitability and other factors has continued to materialize. - FY2019WorsenedAnnual report
「Impairment losses 81,404」
Impairment losses of ¥81.404 million were recorded during the fiscal year, increasing from ¥27.954 million in the previous fiscal year. - FY2019-Q3MaterialisedAnnual report
「Impairment losses 46,955」
Impairment losses of ¥46.955 million were recorded during the cumulative third quarter, indicating that the impairment risk associated with store profitability and other factors has continued to materialize. - FY2019-Q2MaterialisedAnnual report
「Impairment losses 38,384」
Impairment losses of ¥38.384 million were recorded during the cumulative second quarter, indicating that the impairment risk associated with store profitability and other factors has continued to materialize. - FY2019-Q1MaterialisedAnnual report
「Impairment losses 8,250」
Impairment losses of ¥8.250 million were recorded during the cumulative first quarter, indicating that the impairment risk has continued to materialize. - FY2018MaterialisedAnnual report
「Impairment losses 27,954」
Impairment losses of ¥27.954 million were recorded in the cash flow statement for the fiscal year, indicating that the impairment risk has continued to materialize. - FY2018-Q3MaterialisedAnnual report
「Impairment losses 12,184」
Impairment losses of ¥12.184 million were recorded during the cumulative third quarter, indicating that the impairment risk has continued to materialize. - FY2018-Q2MaterialisedAnnual report
「Impairment losses 10,779」
Impairment losses of ¥10.779 million were recorded during the cumulative second quarter, indicating that the impairment risk associated with store profitability and other factors has continued to materialize. - FY2017MaterialisedAnnual report
「Impairment losses 212,482」
Impairment losses of ¥212.482 million were recorded in the cash flow statement for the fiscal year, indicating that the impairment risk associated with deteriorating store profitability has continued to materialize. - FY2017-Q3MaterialisedAnnual report
「Extraordinary losses Loss on disposal of fixed assets 10,670 Impairment losses 36,216 Losses on store closures -」
Impairment losses of ¥36.216 million were recorded during the cumulative third quarter, demonstrating that impairment losses have occurred in actual results. The text does not explain a causal relationship with deteriorating store profitability. - FY2016First statedAnnual report
「If changes in the operating environment cause store profitability to deteriorate in the future and impairment losses are recognized under impairment accounting for fixed assets, this could affect the Company’s performance.」
The impact on performance from deteriorating store profitability and impairment of fixed assets is described as a potential risk.