Risk of Impairment Losses on Property, Plant and Equipment
First written in FY2017. 3 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 66 of 128 companies on the "Worse" side.
27 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「For each reporting period, the Company calculates future cash flows and other factors related to fixed assets and recognizes and measures impairment losses.」
The risk of impairment arising from deterioration in future cash flows from fixed assets, and the recognition and measurement policies applied at each reporting period, remain unchanged. - FY2020MitigatedAnnual report
「The custom-built home business is steadily expanding its operations, and the Company does not expect cash flow to be negative in the near term.」
Regarding the risk of impairment of fixed assets, it is explained that negative near-term cash flow is not expected, against the backdrop of expansion in the custom-built housing business. - FY2019RestatedAnnual report
「For each reporting period, the Company calculates future cash flows and other factors related to fixed assets and recognizes and measures impairment losses.」
The risk of impairment due to deterioration in future cash flows from fixed assets and the policy of recognizing and measuring impairment losses each reporting period have been reiterated. - FY2018RestatedAnnual report
「For each reporting period, the Company calculates future cash flows and other factors related to fixed assets and recognizes and measures impairment losses.」
The risk of impairment due to deterioration in future cash flows from fixed assets and the policy of recognizing and measuring impairment losses each reporting period have been reiterated. - FY2017First statedAnnual report
「For each reporting period, the Company calculates future cash flows and other factors related to fixed assets and recognizes and measures impairment losses when profits or losses or cash flows generated by fixed assets have remained negative or are expected to remain negative, among other circumstances.」
The potential recognition of impairment losses due to deterioration in the profitability and future cash flows of fixed assets has been documented.