Komori
Nippon Soda (4041) · RiskWorsened

Impairment Risk from Declining Business Profitability

First written in FY2020. 6 of 14 entries say "Materialised", first in FY2020. Latest entry: FY2026.

14entries
7years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2020 – FY2022-Q1WorsenedFY2023-Q2 – FY2023-Q3MaterialisedFY2024 – FY2025-H12020: 220202021: 220212022: 220222023: 220232024: 320242025: 120252026: 22026
Same theme, other companies

Nippon Soda moved to the "Worse" side of this theme in 2020.

0 other companies' latest entry also says "Worsened".

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.
Full recordFilings, disclosures and news, newest first
  1. FY2026WorsenedAnnual report

    「The Company recorded impairment losses of ¥123 million during the fiscal year under review.」

    The Company recorded impairment losses of ¥123 million on manufacturing facilities for fungicides and other assets in the agribusiness. This was an increase from ¥91 million in the previous fiscal year.
  2. 2026-05-14MaterialisedEarnings presentation

    「減損損失 0.9 1.2 0.3」

    2026年3月期に減損損失12億円を計上し、前年度から増加した。
  3. FY2026-H1MitigatedAnnual report

    「Impairment loss 25 -」

    Impairment losses of ¥25 million recorded in the same period of the previous year were not recorded during the interim period under review.
  4. FY2025-H1MaterialisedAnnual report

    「Impairment losses — 25」

    The Company recorded impairment losses of ¥25 million during the interim period, compared with no impairment losses in the same period of the previous year. Impairment related to declining profitability of business assets and other factors also occurred during the interim period.
  5. FY2024MaterialisedAnnual report

    「The Company recorded impairment losses of ¥908 million during the fiscal year under review. “Chemical Products Manufacturing Facilities” “Eco Care Products Manufacturing Facilities”」

    Although no impairment losses were recorded in the cumulative second or third quarter, ¥634 million was recorded for chemical product facilities and other assets at the Takaoka Plant, ¥273 million for Eco Care product facilities and other assets at the Nihongi Plant, and ¥908 million in total for the full fiscal year.
  6. FY2024-Q3MitigatedAnnual report

    「Impairment losses 444 —」

    Impairment losses of ¥444 million recorded in the same period of the previous year were not recorded during the cumulative third quarter of the fiscal year under review.
  7. FY2024-Q2MitigatedAnnual report

    「Impairment losses 111 —」

    Impairment losses of ¥111 million recorded in the same period of the previous year were not recorded during the cumulative second quarter of the fiscal year under review.
  8. FY2023-Q3WorsenedAnnual report

    「Impairment losses 39 444」

    Impairment losses increased from ¥39 million in the same period of the previous year to ¥444 million in the cumulative third quarter of the fiscal year under review. Impairment related to declining profitability of business assets and other factors also occurred during the period.
  9. FY2023-Q2WorsenedAnnual report

    「Impairment losses 39 111」

    Impairment losses increased from ¥39 million in the same period of the previous year to ¥111 million in the cumulative second quarter of the fiscal year under review. Impairment related to declining profitability of business assets and other factors also occurred during the period.
  10. FY2022MitigatedAnnual report

    「The Company recorded impairment losses of ¥148 million during the fiscal year under review.」

    Although impairment related to declining profitability of business assets and other factors also occurred during the year under review, impairment losses decreased from ¥1.742 billion in the previous fiscal year to ¥148 million.
  11. FY2022-Q1MaterialisedAnnual report

    「Impairment losses — 39」

    The Company recorded impairment losses of ¥39 million in the first quarter, and impairment related to declining profitability of business assets continues to occur.
  12. FY2021-Q3WorsenedAnnual report

    「Net income attributable to owners of the parent was ¥2.141 billion, down 24.7% year on year, due mainly to the recognition of impairment losses associated with the structural reform of the Caustic Potash and Related Businesses and impairment losses on certain facilities related to chemical products.」

    In addition to the Caustic Potash and Related Businesses, impairment losses on facilities related to chemical products were also recorded, bringing cumulative impairment losses for the third quarter to ¥1.742 billion. This was an increase from ¥970 million in the cumulative second quarter.
  13. FY2021-Q2MaterialisedAnnual report

    「Net income attributable to owners of the parent was ¥2.123 billion, up 26.1% year on year, as the impact of the “Implementation of Structural Reform of the Caustic Potash and Related Businesses” (disclosed on 4 August 2020) was recorded as impairment losses on related manufacturing facilities (property, plant and equipment).」

    The Company recorded impairment losses of ¥970 million during the cumulative second quarter on manufacturing facilities related to the structural reform of the Caustic Potash and Related Businesses.
  14. FY2020MaterialisedAnnual report

    「If the value of the Group’s business assets falls significantly, or if recovery of the investment becomes unlikely due to declining profitability or other factors, impairment losses may have a material impact on the Group’s results. The Group recorded impairment losses of ¥1.609 billion during the fiscal year under review.」

    The Company newly disclosed impairment risk as a business and other risk and recorded impairment losses of ¥1.609 billion due to declining profitability at Nisso Fine’s chemical facilities.
Moved together

"Additional Recognition of PCB Waste Treatment Costs" moved the same way as this thread, in the same document, in 7 of its 14 moves.

744433★123456
  1. ★This thread
  2. 1Additional Recognition of PCB Waste Treatment Costs7×
  3. 2Stable dividends targeting a total payout ratio of 30%4×
  4. 3Increase in Outstanding Debt Guarantees to Novus4×
  5. 4Risk of Demand and Business Performance Fluctuations Due to COVID-194×
  6. 5Three Priority Measures: Growth, Strengthening the Foundation, and Harnessing the Group’s Collective Strength3×
  7. 6High R&D and Outsourced Testing Costs Associated with New Pesticide Development and Expanded Applications3×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Nippon Soda yet. It last moved in the Earnings presentation of 2026-05-14: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.