Risk of Inventory Disposal and Valuation Losses
First written in FY2021. 2 of 3 entries say "Materialised", first in FY2022. Latest entry: FY2023.
Technoflex moved to the "Worse" side of this theme in 2023, the same year as the typical company in this theme.
The whole theme swung hardest in 2026: 23 of 41 companies on the "Worse" side.
9 other companies' latest entry also says "Materialised".
- FY2023MaterialisedAnnual report
「The ending inventory balance is stated after a write-down of its carrying amount due to lower profitability, and the following inventory valuation loss is included in cost of sales.」
当連結会計年度に棚卸資産評価損32,834千円を売上原価に計上し、棚卸資産評価損リスクが引き続き実際の損失として現れている。 - FY2022MaterialisedAnnual report
「他社の福祉用具レンタル事業を買収したこと等により、当事業全体の売上は増加いたしましたが、当該買収による支払手数料やのれん償却費等の販管費増加、および商品在庫の評価減等により大幅な減益となりました。」
商品在庫の評価減が介護事業の大幅減益要因として実際に記載され、棚卸資産評価損リスクが顕在化している。 - FY2021First statedAnnual report
「If rapid changes in market trends, technological innovation or product life cycles require a reassessment of product valuations, the disposal of inventories or recognition of inventory write-downs could affect the Group’s results or financial condition.」
Identifies inventory disposal and write-downs resulting from changes in markets, technology and product life cycles as risks.