Risk of earnings impacts from impairment of fixed assets
First written in FY2016. 18 of 25 entries say "Restated". Latest entry: FY2026.
Dynic moved to the "Worse" side of this theme in 2026, 6 years after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
60 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「そのため、正味売却価額によって算定した回収可能価額まで減額し、924,947千円の減損損失を計上しております。」
滋賀工場壁紙製造課および埼玉工場不織布製造課について、収益性悪化により924,947千円の減損損失を計上した。前年度の滋賀工場壁紙製造課の減損から対象が拡大し、リスクが実際の損失として発生した。 - FY2024MitigatedAnnual report
「埼玉工場内の個別グルーピング単位である不織布製造課（1,036,934千円）、紙クロス製造課（401,143千円）について当連結会計年度は営業利益を計上し、事業計画において翌連結会計年度についても営業利益を計上見込みであり、その他減損の兆候となる事象は生じていないことから、埼玉工場及び同製造課について、減損の兆候は認められないと判断しております。」
前年度に減損の兆候があるとされた埼玉工場について、当年度は営業利益を計上し、減損の兆候は認められないと判断した。ただし、将来キャッシュ・フローが下振れした場合の減損可能性は残る。 - FY2024-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2024-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2023-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2023-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2023-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2022MaterialisedAnnual report
「当社グループにおいて事業の収益性が悪化したため、帳簿価額を回収可能価額まで減額しております。…将来キャッシュ・フローがマイナスであるため零として評価しております。」
中国江蘇省昆山市の事業用資産について、収益性悪化により減損損失219,505千円を計上した。固定資産減損リスクが実際の損失として発生した。一方、埼玉工場は減損の兆候があるものの、将来キャッシュ・フローが帳簿価額を上回るとして減損損失を認識していない。 - FY2022-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2022-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2021-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2021-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2020-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2020-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2019RestatedAnnual report
「Depending on future conditions in the market value of the fixed assets held by the company and the group’s earnings performance, impairment accounting for fixed assets may affect results.」
固定資産の時価・損益状況に伴う減損リスクを再掲した。当連結会計年度の減損損失は該当事項なしとされた。 - FY2019-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2019-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - 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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - 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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - 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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2017MaterialisedAnnual report
「遊休資産については、各資産をグルーピングの基本単位とし、当社において雪害事故発生時に緊急対応として購入したものですが、現時点では稼働見込みが立たないことから帳簿価額を回収可能価額まで減額しております。」
雪害対応で購入した埼玉県深谷市の建設仮勘定について、稼働見込みが立たないため60,413千円の減損損失を計上した。固定資産減損リスクが実際の損失として発生した。 - FY2017-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.」
固定資産減損による業績影響リスクについて、重要な変更は記載されていない。 - FY2016First statedAnnual report
「Depending on future conditions in the market value of the fixed assets held by the company and the group’s earnings performance, impairment accounting for fixed assets may affect results.」
The company routinely discloses impairment risk arising from the market value of fixed assets and earnings performance.