Impairment risk for stores with deteriorating operating results
First written in FY2021. 8 of 20 entries say "Worsened", first in FY2022. Latest entry: 2026-10-16.
Baroque Japan Limited moved to the "Worse" side of this theme in 2024, 7 years after the typical company in this theme (2017).
The whole theme swung hardest in 2017: 10 of 13 companies on the "Worse" side.
7 other companies' latest entry also says "Worsened".
- 2026-10-16Worsenedwww.fashionsnap.com店舗減損リスクについて、賃料上昇とインバウンド減少を背景とする旗艦店閉店および減損計上が具体化した。
- FY2027-H1WorsenedAnnual report
「Impairment loss 765」
Impairment losses related to stores with deteriorating operating results and other stores totaled ¥765 million in the interim period, a substantial increase from ¥105 million in the previous corresponding period. - FY2026MitigatedAnnual report
「For stores with deteriorating operating results, we reduced the carrying amount to the recoverable amount and recognized the resulting decrease of ¥139 million as an impairment loss under extraordinary losses.」
The impairment loss at stores decreased from ¥281 million in the previous fiscal year to ¥139 million. Although the risk associated with stores with deteriorating operating results materialized, the amount realized decreased. - 2026-04-14MitigatedEarnings
「Impairment loss 281 139」
Impairment losses declined from ¥281 million in the prior fiscal year to ¥139 million. - FY2026-H1WorsenedAnnual report
「Impairment loss 105」
The impairment loss for the interim period was ¥105 million, up from ¥92 million in the same period of the previous year. The impairment risk associated with stores with deteriorating operating results and other stores continued to materialize as an actual result. - FY2025RestatedAnnual report
「Of this amount, for stores with deteriorating operating results, we reduced the carrying amount to the recoverable amount and recognized the resulting decrease of ¥281 million as an impairment loss under extraordinary losses.」
The impairment loss associated with stores with deteriorating operating results was ¥281 million, a slight decrease from ¥283 million in the previous fiscal year, but the risk continued to materialize as an actual result. - FY2025-H1WorsenedAnnual report
「Impairment loss 92」
The impairment loss for the interim period was ¥92 million, up from ¥25 million in the same period of the previous year. The amount realized from the impairment risk associated with stores with deteriorating operating results and other stores increased. - FY2024WorsenedAnnual report
「Of this amount, for stores with deteriorating operating results, we reduced the carrying amount to the recoverable amount and recognized the resulting decrease of ¥283 million as an impairment loss under extraordinary losses.」
The impairment loss at stores increased from ¥138 million in the previous fiscal year to ¥283 million, increasing the amount at which the risk associated with stores with deteriorating operating results materialized. - FY2024-Q2MitigatedAnnual report
「Impairment loss 25」
The impairment loss for the cumulative second quarter was ¥25 million, down from ¥88 million in the same period of the previous year. Although the impairment risk associated with stores with deteriorating operating results and other stores materialized, the amount realized decreased. - FY2024-Q1MitigatedAnnual report
「Extraordinary losses Impairment loss 30 － Total extraordinary losses 30 －」
No impairment loss was recognized in the first quarter, reducing the amount realized from ¥30 million in the same period of the previous year. - FY2023MitigatedAnnual report
「Of this amount, for stores with deteriorating operating results, we reduced the carrying amount to the recoverable amount and recognized the resulting decrease of ¥138 million as an impairment loss under extraordinary losses.」
The impairment loss decreased from ¥265 million in the previous fiscal year to ¥138 million, reducing the amount at which the risk materialized. - FY2023-Q3MitigatedAnnual report
「Impairment loss 88」
The impairment loss for the cumulative second quarter was ¥88 million, down from ¥114 million in the same period of the previous year. Although the impairment risk associated with stores with deteriorating operating results and other stores materialized, the amount realized decreased. - FY2023-Q2MitigatedAnnual report
「Impairment loss 88」
The impairment loss for the cumulative second quarter was ¥88 million, down from ¥114 million in the same period of the previous year. Although the risk materialized, the amount realized decreased. - FY2023-Q1MitigatedAnnual report
「Impairment losses 30」
The impairment loss for the first quarter was ¥30 million, down from ¥63 million in the same period of the previous year. Although the impairment risk associated with stores with deteriorating operating results and other stores materialized, the amount realized was lower than in the same period of the previous year. - FY2022WorsenedAnnual report
「Of this amount, for stores with deteriorating operating results, we reduced the carrying amount to the recoverable amount and recognized the resulting decrease of ¥265 million as an impairment loss under extraordinary losses.」
The impairment loss associated with stores whose operating results had deteriorated increased from ¥197 million in the previous fiscal year to ¥265 million, increasing the amount at which the risk materialized. - FY2022-Q2MaterialisedAnnual report
「Impairment loss 114」
An impairment loss of ¥114 million was recognized in the cumulative second quarter, and the impairment risk associated with stores with deteriorating operating results and other stores continued to materialize as an actual loss. - FY2022-Q1MaterialisedAnnual report
「Impairment losses 63」
An impairment loss of ¥63 million was recognized in the cumulative first quarter, and the impairment risk associated with stores with deteriorating operating results and other stores continued to materialize as an actual loss. - FY2021First statedAnnual report
「In identifying indications of impairment at stores, we determine that such indications exist when a store's operating results are negative for 2 consecutive periods, including past periods and forecasts for the following period, or when a decision has been made to close the store. As a result, we recognized an impairment loss of ¥197 million in the current consolidated fiscal year.」
The criteria for assessing impairment associated with deteriorating store operating results and closures, together with the current-period impairment loss of ¥197 million, emerged for the first time as an independent risk and estimation theme.