Impairment Risk from Declining Store Profitability
First written in FY2016. 6 of 7 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.
1 other company's latest entry also says "Restated".
- FY2019RestatedAnnual report
「If the profitability of an individual store declines substantially due to changes in the store environment, economic factors or other reasons, and recovery of the investment in fixed assets related to that business is no longer expected, the carrying amount must be written down to its recoverable amount.」
The risk of impairment of fixed assets associated with declining store profitability continues to be disclosed. - FY2018RestatedAnnual report
「If the profitability of an individual store declines substantially due to changes in the store environment, economic factors or other reasons, and recovery of the investment in fixed assets related to that business is no longer expected, the carrying amount must be written down to its recoverable amount.」
The risk of impairment of fixed assets associated with declining store profitability continues to be disclosed. - FY2018-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the impairment risk arising from declining store profitability. - FY2018-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
No material changes were identified in the impairment risk arising from declining store profitability. - FY2018-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were identified in the impairment risk arising from declining store profitability. - FY2017-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No material changes were identified in the impairment risk arising from declining store profitability. - FY2016First statedAnnual report
「If the profitability of an individual store declines substantially due to changes in the store environment, economic factors or other reasons, and recovery of the investment in fixed assets related to that business is no longer expected, the carrying amount must be written down to its recoverable amount.」
The company treats each store as the smallest unit for profit-and-loss management and identifies impairment of fixed assets when profitability declines as a risk.