Asulina (3647) · RiskMaterialised
Profitability Decline and Valuation Risk for Solar Power Generation Real Estate Held for Sale
First written in FY2023. 1 of 2 entries say "Materialised", first in FY2024. Latest entry: FY2024.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Decline in the Net Realizable Value of InventoriesA theme 204 companies write about · 207 as a headwind · 0 as a tailwind
Asulina moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.
The whole theme swung hardest in 2018: 11 of 38 companies on the "Worse" side.
35 other companies' latest entry also says "Materialised".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 208 threads.Full recordFilings, disclosures and news, newest first
- FY2024MaterialisedAnnual report
「In addition to recording an inventory valuation loss」
For solar power plants held for sale, an inventory valuation loss of ¥325.848 million resulting from unsold inventory and lower profitability was recorded in cost of sales, and the valuation risk materialized as an actual loss. - FY2023First statedAnnual report
「The group holds some properties intended for solar power generation as real estate held for sale. If the net realizable value of real estate held for sale falls below cost at the end of the period due to lower profitability, the net realizable value is used as the carrying amount on the balance sheet.」
For ¥1,437.008 million of real estate held for sale, the company newly identified as a significant accounting estimate the risk that changes in power generation volumes or unexpected additional costs could result in impairment losses or losses on sale.