Impairment Risk for Fixed Assets and Goodwill
First written in FY2021. 5 of 12 entries say "Restated". Latest entry: FY2027-H1.
Medical Ikkou Group moved to the "Worse" side of this theme in 2023, 2 years after the typical company in this theme (2021).
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
67 other companies' latest entry also says "Materialised".
- FY2027-H1MaterialisedAnnual report
「Impairment loss － 10,947」
The risk of impairment of property, plant and equipment and goodwill materialized during the interim consolidated accounting period, resulting in the recognition of an impairment loss of ¥10,947 thousand. - 2026-10-09MaterialisedEarnings
「減損損失 - 10,947」
前年中間期は減損損失の計上がなかった一方、当中間期は10,947千円を計上しており、固定資産・のれんの減損リスクが実績に現れている。 - FY2026MitigatedAnnual report
「During the current consolidated fiscal year, the company recorded an impairment loss of ¥36,239 thousand on 2 stores and other properties in Aichi and Osaka prefectures.」
The impairment loss on fixed assets and goodwill was ¥1,648 thousand in the current fiscal year, a substantial decrease from ¥203,206 thousand in the previous fiscal year. No impairment loss on goodwill was recorded. - 2026-04-28MitigatedGeneral Meetings of Shareholders
「Impairment losses Dispensing pharmacy business — Healthcare business 1,648」
Fixed-asset impairment losses for the consolidated fiscal year under review comprised only ¥1,648 thousand in the healthcare business, a substantial decrease from the ¥203,206 thousand reported for FY2025. The disclosure continues to refer to uncertainty in estimates of future cash flows and the possibility of recognising impairment losses. - FY2025WorsenedAnnual report
「During the current consolidated fiscal year, the company recorded an impairment loss of ¥36,239 thousand on 2 stores and other properties in Aichi and Osaka prefectures.」
The impairment risk for fixed assets and goodwill materialised again during the current fiscal year, with the company recording total impairment losses of ¥203,206 thousand on stores, care facilities and other properties. - FY2023MaterialisedAnnual report
「During the current consolidated fiscal year, the company recorded an impairment loss of ¥36,239 thousand on 2 stores and other properties in Aichi and Osaka prefectures.」
The impairment risk for fixed assets and goodwill materialised, and the company recorded impairment losses of ¥5,677 thousand on buildings and structures and ¥30,562 thousand on goodwill. - FY2023-Q3RestatedAnnual report
「The impact on the Group’s businesses differs by business, and although the Group was affected during the current consolidated fiscal year, it has made accounting estimates, including impairment accounting for fixed assets, on the assumption that conditions will gradually recover. There have been no material changes to the assumptions described in the annual securities report for the previous consolidated fiscal year. However, losses may arise if the spread of COVID-19 differs from expectations.」
While there has been no material change in the accounting assumption that the impact of COVID-19 will gradually recover, the company continues to disclose the possibility of losses, including impairment losses on fixed assets, if the spread of infection differs from expectations. - FY2023-Q2RestatedAnnual report
「The impact on the Group’s businesses differs by business, and although the Group was affected during the current consolidated fiscal year, it has made accounting estimates, including impairment accounting for fixed assets, on the assumption that conditions will gradually recover. There have been no material changes to the assumptions described in the annual securities report for the previous consolidated fiscal year. However, losses may arise if the spread of COVID-19 differs from expectations.」
While there has been no material change in the assumption that the impact of COVID-19 will gradually recover, the company continues to disclose the possibility of losses, including impairment losses on fixed assets, if the spread of infection differs from expectations. - FY2023-Q1RestatedAnnual report
「The impact on the Group’s businesses differs by business, and although the Group was affected during the current consolidated fiscal year, it has made accounting estimates, including impairment accounting for fixed assets, on the assumption that conditions will gradually recover. There have been no material changes to the assumptions described in the annual securities report for the previous consolidated fiscal year. However, losses may arise if the spread of COVID-19 differs from expectations.」
While there has been no material change in the accounting assumption that the impact of COVID-19 will gradually recover, the company continues to disclose the possibility of losses, including impairment losses on fixed assets, if the spread of infection differs from expectations. - FY2022-Q3RestatedAnnual report
「The impact on the Group’s businesses differs by business, and although the Group was affected during the current consolidated fiscal year, it has made accounting estimates, including impairment accounting for fixed assets, on the assumption that conditions will gradually recover. There have been no material changes to the assumptions described in the annual securities report for the previous consolidated fiscal year. However, losses may arise if the spread of COVID-19 differs from expectations.」
While there has been no material change in the accounting assumption that the impact of COVID-19 will gradually recover, the company continues to disclose the possibility of losses, including impairment losses on fixed assets, if the spread of infection differs from expectations. - FY2022-Q1RestatedAnnual report
「The impact on the Group’s businesses differs by business, and although the Group was affected during the current consolidated fiscal year, it has made accounting estimates, including impairment accounting for fixed assets, on the assumption that conditions will gradually recover. There have been no material changes to the assumptions described in the annual securities report for the previous consolidated fiscal year. However, losses may arise if the spread of COVID-19 differs from expectations.」
While there has been no material change in the accounting assumption that the impact of COVID-19 will gradually recover, the company continues to disclose the possibility of losses, including impairment losses on fixed assets, if the spread of infection differs from expectations. - FY2021First statedAnnual report
「If the conditions or assumptions underlying the estimates change due to a revision of the business plan or changes in the business environment, an impairment loss on property, plant and equipment and other fixed assets may arise.」
The disclosure states that impairment losses may arise on fixed assets at stores and care facilities and goodwill arising from business combinations due to changes in future cash flows or business plans.