Komori
Asahi (3333) · RiskMaterialised

Risk of fixed asset impairment due to declining profitability at stores and other locations

First written in FY2018. 21 of 29 entries say "Materialised", first in FY2018. Latest entry: FY2027-H1.

29entries
9years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2019-Q3 – FY2025-H12018: 420182019: 320192020: 420202021: 420212022: 220222023: 320232024: 320242025: 220252026: 42026
Same theme, other companies
Impairment losses on store assetsA theme 93 companies write about · 94 as a headwind · 0 as a tailwind

Asahi moved to the "Worse" side of this theme in 2018, 1 year after the typical company in this theme (2017).

The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.

19 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 93 companies compared. The sentences above are computed from all 93.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1MaterialisedAnnual report

    「Impairment loss - 39,597」

    The Company recorded an impairment loss of ¥39,597 thousand during the interim accounting period, meaning that impairment of fixed assets due to lower profitability at stores and other locations actually occurred. No impairment loss was recorded in the same period of the previous year.
  2. FY2026-H1MitigatedAnnual report

    「Impairment loss 7,797 ―」

    No impairment loss was recorded during the current interim accounting period, compared with ¥8 million in the same period of the previous year. The realized impact of impairment risk associated with declining profitability at stores and elsewhere decreased from the same period of the previous year.
  3. FY2025MitigatedAnnual report

    「In the current fiscal year, as described in “Part 5 Accounting Status, 1 Financial Statements, (1) Financial Statements, Notes to Financial Statements, (Notes to the Income Statement), Note 5 Impairment Loss,” the Company recorded an impairment loss of ¥239,107 thousand.」

    Impairment of fixed assets did occur, but the amount recognized decreased from ¥359.756 million in the previous fiscal year to ¥239.107 million.
  4. FY2025-H1WorsenedAnnual report

    「Impairment loss 1,048 7,797」

    Impairment loss for the interim accounting period was ¥7.797 million, up from ¥1.048 million in the same period of the previous year. Impairment of fixed assets due to declining profitability at stores and other locations actually occurred, and the amount increased.
  5. FY2025-Q1MaterialisedAnnual report

    「Impairment loss — 3,189」

    The company recognized an impairment loss of ¥3.189 million in the cumulative period through the first quarter, indicating that impairment of fixed assets due to declining profitability at stores and other locations actually occurred.
  6. FY2024WorsenedAnnual report

    「In addition, during the fiscal year, the Company recorded an impairment loss of ¥359.756 million, as described in Note 5, Impairment Losses, under Profit and Loss Statement Relations in Section 5, Accounting Status, 1. Financial Statements, etc., (1) Financial Statements.」

    Impairment losses increased from ¥179 million in the previous fiscal year to ¥360 million, expanding the amount of risk realized due to declining profitability at stores and elsewhere.
  7. FY2024-Q3MaterialisedAnnual report

    「Impairment loss 19 6,452」

    Impairment losses for the cumulative third quarter were ¥6.452 million, up from ¥19 thousand in the same period of the previous year. Impairment of fixed assets due to declining profitability at stores and other facilities continues to occur.
  8. FY2024-Q2MaterialisedAnnual report

    「Impairment loss 19 1,048」

    The company recognized an impairment loss of ¥1.048 million in the cumulative period through the second quarter, indicating that impairment of fixed assets due to declining profitability at stores and other locations continued to occur. This was up from ¥19,000 in the same period of the previous year.
  9. FY2023Higher Impairment LossesAnnual report

    「In addition, during the fiscal year, we recorded an impairment loss of ¥179,172 thousand, as described in “V. Accounting Information, 1. Financial Statements, (1) Financial Statements, Notes, (Income Statement), *5 Impairment Loss.”」

    The Company recorded an impairment loss of ¥179.172 million, up from ¥125.515 million in the previous fiscal year.
  10. FY2023-Q3MaterialisedAnnual report

    「Impairment loss 1,877 19」

    An impairment loss of ¥19 thousand was recorded during the nine-month period ended in the third quarter, and impairment of fixed assets due to declining profitability at stores and other assets continued to occur. This was down from ¥1,877 thousand in the same period of the previous year.
  11. FY2022MaterialisedAnnual report

    「In the fiscal year under review, the Company recorded an impairment loss of ¥125.515 million, as stated in “Part V. Accounting Status, 1. Financial Statements, etc., (1) Financial Statements, Notes to Financial Statements, (Related to the Income Statement), *4 Impairment Loss.”」

    Impairment of fixed assets due to declining profitability at stores and other locations occurred again during the fiscal year, and ¥125.515 million was recognized.
  12. FY2022-Q3MaterialisedAnnual report

    「Impairment losses 26,663 1,877」

    The Company recorded an impairment loss of ¥1.877 million during the cumulative third quarter, indicating that the risk of impairment of fixed assets due to declining profitability at stores and elsewhere continues to materialise.
  13. FY2022-Q2MaterialisedAnnual report

    「Impairment losses 26,663 1,404」

    The company recorded an impairment loss of ¥1.404 million during the six months ended the second quarter, indicating that the risk of impairment of fixed assets due to declining profitability at stores and other facilities continues to materialize.
  14. FY2022-Q1MaterialisedAnnual report

    「Impairment loss 25,409 1,404」

    The Company recorded an impairment loss of ¥1.404 million during the cumulative first quarter period, indicating that the risk of impairment of fixed assets due to declining profitability at stores and other locations continues to materialize.
  15. FY2021MaterialisedAnnual report

    「In the fiscal year, the Company recorded an impairment loss of ¥255,794 thousand, as stated in “5. Impairment Loss” under “Notes to the Financial Statements (Income Statement)” in “1. Financial Statements, etc.” in “V. Accounting Status.”」

    Impairment of fixed assets associated with declining profitability at stores and other locations also occurred during the fiscal year, and the Company recorded an impairment loss of ¥255,794 thousand.
  16. FY2021-Q3MaterialisedAnnual report

    「Extraordinary losses Losses on disposal and sale of fixed assets 9,234 13,040 Impairment losses 27,979 26,663 Total extraordinary losses 37,214 39,703」

    An impairment loss of ¥26.663 million was recorded during the cumulative third quarter, meaning that the risk of impairment of fixed assets due to declining profitability at stores and other locations has materialized.
  17. FY2021-Q2MaterialisedAnnual report

    「Impairment loss 4,248 26,663」

    The Company recorded an impairment loss of ¥26,663 thousand in the cumulative second-quarter period, indicating that the risk of impairment of fixed assets associated with declining profitability at stores and other locations continues to materialize.
  18. FY2021-Q1MaterialisedAnnual report

    「Extraordinary losses Loss on disposal and sale of fixed assets — 1,779 Impairment loss — 25,409」

    During the cumulative first quarter, we recorded losses on the disposal and sale of fixed assets of ¥1.779 million and impairment losses of ¥25.409 million, indicating that the risk of impairment of fixed assets due to declining profitability at stores and other locations has materialized.
  19. FY2020MaterialisedAnnual report

    「Special losses of ¥301.826 million were recorded, consisting mainly of impairment losses of ¥291.844 million.」

    Impairment of fixed assets due to declining profitability at stores and other locations occurred again in the current fiscal year, and an impairment loss of ¥291.844 million was recorded.
  20. FY2020-Q3MaterialisedAnnual report

    「Impairment loss 1,799 27,979」

    The company recognized an impairment loss of ¥27.979 million during the cumulative third quarter under review, meaning that the risk of impairment of fixed assets due to declining profitability at stores and other facilities continues to occur in practice.
  21. FY2020-Q2MaterialisedAnnual report

    「Impairment loss 1,799 4,248」

    The Company recorded an impairment loss of ¥4.248 million during the cumulative second quarter, indicating that the risk of impairment of fixed assets due to declining profitability at stores and other facilities continues to materialize.
  22. FY2019MaterialisedAnnual report

    「Special losses of ¥348.484 million were recorded, consisting mainly of impairment losses of ¥335.052 million.」

    Impairment of property, plant and equipment due to declining profitability at stores and other facilities also occurred during the fiscal year, and the company recorded an impairment loss of ¥335.052 million.
  23. FY2019-Q3MaterialisedAnnual report

    「Impairment loss 19,300 1,799」

    The company recognized an impairment loss of ¥1.799 million during the cumulative third quarter under review, meaning that the risk of impairment of fixed assets due to declining profitability at stores and other facilities has in fact occurred.
  24. FY2019-Q2RestatedAnnual report

    「No new business or other risks arose during the cumulative second-quarter period. There were also no significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or significant changes regarding the risk of impairment of fixed assets due to declining profitability at stores and elsewhere.
  25. FY2019-Q1RestatedAnnual report

    「No new business or other risks arose during the cumulative first-quarter period. There were also no significant changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company states that there have been no new occurrences or significant changes regarding the risk of impairment of fixed assets due to declining profitability at stores and elsewhere.
  26. FY2018MaterialisedAnnual report

    「When declining profitability at stores and other facilities makes it impossible to recover their carrying amounts, impairment must be recognized to reflect the decline in value in the carrying amounts of the relevant assets. As a result, an impairment loss may be recognized for the relevant stores and other facilities, potentially affecting the company's financial position and operating results. An extraordinary loss of ¥298,397 thousand was recorded, consisting mainly of an impairment loss of ¥273,255 thousand and other items.」

    The company disclosed the possibility of impairment losses on fixed assets as a risk and recognized an impairment loss of ¥273.255 million during the fiscal year, meaning that the risk event has in fact occurred.
Moved together

"Foreign Exchange Risk Associated with Import Purchases" moved the same way as this thread, in the same document, in 13 of its 29 moves.

13108544★123456
  1. ★This thread
  2. 1Foreign Exchange Risk Associated with Import Purchases13×
  3. 2Risk of overseas production stoppages and rising production costs for private-label products10×
  4. 3Risks Related to New Store Opening Costs, Properties and Deposit Recovery8×
  5. 4Store Damage Caused by Natural Disasters5×
  6. 5Achieving Asahi VISION 2020 – NEXT STAGE –4×
  7. 6Establishing the Store and Service Networks as Social Infrastructure4×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Asahi yet. It last moved in the Earnings of 2026-09-25: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.