Fixed Asset Impairment Risk from Changes in Future Cash Flows
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 18 of 47 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The recoverable amount of fixed assets is calculated based on assumptions such as future cash flows, discount rates and net selling prices. If the expected revenue is not generated or assumptions regarding future cash flows and other factors change, fixed asset impairment may be recognized, which could adversely affect the Group’s performance.」
The risk of fixed asset impairment due to changes in assumptions such as future revenue, future cash flows, discount rates and net selling prices continues to be disclosed. - FY2021First statedAnnual report
「If the expected revenue is not generated or assumptions regarding future cash flows and other factors change, fixed asset impairment may be recognized, which could adversely affect the Group’s performance.」
The risk of fixed asset impairment due to changes in assumptions such as future revenue, future cash flows, discount rates and net selling prices was identified for the first time as a key risk.