Komori
Mitsuchi (3439) · RiskMaterialised

Impairment of fixed assets

First written in FY2016. 13 of 16 entries say "Materialised", first in FY2016. Latest entry: FY2026.

16entries
11years
5from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2016RestatedFY2018 – FY2019RestatedFY2021MaterialisedFY2023-Q2 – FY20262016: 12017: 020172018: 120182019: 120192020: 120202021: 120212022: 020222023: 320232024: 020242025: 220252026: 62026
Same theme, other companies
Recognition of impairment losses on fixed assets (including equipment at unprofitable stores)A theme 338 companies write about · 343 as a headwind · 0 as a tailwind

Mitsuchi 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 2026: 66 of 128 companies on the "Worse" side.

57 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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 343 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026MaterialisedAnnual report

    「Due in part to the recording of a ¥167 million impairment loss on fixed assets as an extraordinary loss, net income attributable to owners of the parent was ¥213 million.」

    An impairment loss of ¥167.098 million on fixed assets was recorded. This comprised ¥153.421 million for mold manufacturing-related facilities in Kurume and ¥13.676 million for automotive parts manufacturing-related facilities in China.
  2. FY2025MaterialisedAnnual report

    「An impairment loss of ¥257 million was recorded for the fiscal year.」

    For impairment of fixed assets, ¥134.320 million was recorded for automotive parts manufacturing-related equipment in Jiangsu Province, China, and ¥46.275 million for goodwill in Kurume, Fukuoka Prefecture, for a total of ¥180.596 million for the fiscal year.
  3. FY2025-H1MaterialisedAnnual report

    「Due in part to the recording of a ¥134 million impairment loss on fixed assets as an extraordinary loss, interim net loss attributable to owners of the parent was ¥2 million, compared with interim net income attributable to owners of the parent of ¥161 million in the same period of the previous year.」

    An impairment loss of ¥134.575 million on fixed assets was recorded for the interim consolidated accounting period. Segment information shows that the impairment loss was recorded in the China segment.
  4. FY2023MaterialisedAnnual report

    「Due in part to the recording of a ¥167 million impairment loss on fixed assets as an extraordinary loss, net loss attributable to owners of the parent was ¥32 million」

    An impairment loss of ¥64.161 million was recorded for automotive parts manufacturing-related equipment in Shinshiro, Aichi Prefecture, as operating losses were negative and no short-term improvement was expected.
  5. FY2023-Q3MaterialisedAnnual report

    「Due in part to the recording of a ¥62 million impairment loss on fixed assets as an extraordinary loss, net loss attributable to owners of the parent was ¥143 million, compared with net income attributable to owners of the parent of ¥383 million in the same period of the previous year.」

    An impairment loss of ¥62 million on fixed assets was recorded for the cumulative third quarter, contributing to quarterly net loss. The amount recorded increased from the ¥58 million disclosed for the previous cumulative second quarter.
  6. FY2023-Q2MaterialisedAnnual report

    「Due in part to the recording of a ¥58 million impairment loss on fixed assets as an extraordinary loss, net loss attributable to owners of the parent was ¥96 million, compared with net income attributable to owners of the parent of ¥228 million in the same period of the previous year.」

    An impairment loss of ¥58 million on fixed assets was recorded for the cumulative second quarter, contributing to net loss attributable to owners of the parent of ¥96 million.
  7. FY2021RestatedAnnual report

    「Looking ahead, depending on future trends in the fair value of fixed assets and future cash flows, it may become necessary to recognize impairment losses, which could affect the operating results and financial position of the Group.」

    The risk of impairment based on future fair values and cash flows continues to be disclosed for fixed assets for which an impairment loss was recorded in the previous fiscal year. No impairment loss was recorded for the current fiscal year.
  8. FY2020MaterialisedAnnual report

    「An impairment loss of ¥257 million was recorded for the fiscal year.」

    An impairment loss of ¥257.834 million was recorded for automotive parts manufacturing-related equipment in Shinshiro, Aichi Prefecture, as operating losses were negative and no short-term improvement was expected.
  9. FY2019RestatedAnnual report

    「Depending on future trends in the fair value of fixed assets and future cash flows, it may become necessary to recognize impairment losses, which could affect the operating results and financial position of the Group.」

    The risk of impairment arising from the fair value of fixed assets and future cash flows continues to be disclosed.
  10. FY2018RestatedAnnual report

    「Depending on future trends in the fair value of fixed assets and future cash flows, it may become necessary to recognize impairment losses, which could affect the operating results and financial position of the Group.」

    The risk of impairment arising from the fair value of fixed assets and future cash flows continues to be disclosed. No impairment loss was reported for the fiscal year.
  11. FY2016MaterialisedAnnual report

    「Because the decision was made to relocate the head office, the carrying amount of the business-use assets was reduced to their recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses.」

    In connection with the decision to relocate the head office, an impairment loss of ¥462.709 million was actually recorded for land.
Moved together

"Exchange Rate Fluctuations" moved the same way as this thread, in the same document, in 8 of its 16 moves.

854222★123456
  1. ★This thread
  2. 1Exchange Rate Fluctuations8×
  3. 2Regional, Foreign Exchange and Regulatory Risks Associated with Overseas Expansion5×
  4. 3Fluctuations in Steel Prices4×
  5. 4Growth as a Global Company2×
  6. 5Dependence on Automotive Parts and Specific Customers2×
  7. 6Shareholder returns with a medium- to long-term target of a 30% consolidated dividend payout ratio2×

★ 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
Mitsuchi's next results are scheduled for 2026-10-30. Read the earnings preview It last moved in the General Meetings of Shareholders of 2026-09-04: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Impairment of fixed assets | Mitsuchi Corporation (3439) | Komori