Decline in fixed-asset values and assets becoming idle
First written in FY2016. 8 of 17 entries say "Worsened", first in FY2018. Latest entry: FY2026.
Nippon Carbide Industries Company moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.
The whole theme swung hardest in 2020: 69 of 118 companies on the "Worse" side.
25 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The impairment loss for the current consolidated fiscal year was ¥567 million.」
Impairment losses increased from ¥84 million in the previous fiscal year to ¥567 million. Losses associated with declining profitability of fixed assets, mainly electronic and functional products, are expanding. - 2026-05-13MaterialisedOccurring Fact
「当社が展開しております電子・機能製品事業に供されている固定資産の一部について、収益性の低下による減損の兆候が認められたため、「固定資産の減損に係る会計基準」に基づく認識・測定を行った結果、減損損失を計上することといたしました。」
電子・機能製品事業の固定資産について収益性低下に伴う減損損失が実際に発生し、連結決算で549百万円、個別決算で600百万円を特別損失として計上した。 - FY2025Impairment losses continued, with the amount declining substantiallyAnnual report
「The impairment loss for the current consolidated fiscal year was ¥84 million.」
Impairment losses decreased substantially from ¥1,660 million in the previous fiscal year to ¥84 million, but losses associated with declines in fixed-asset values and profitability continued in the Film and Sheet business and other areas. - FY2024WorsenedAnnual report
「The impairment loss for the current consolidated fiscal year was ¥1,660 million.」
Impairment losses increased from ¥744 million in the previous fiscal year to ¥1,660 million, with losses associated with declines in fixed-asset values and profitability expanding, mainly in the Film and Sheet business. - FY2023Impairment losses continued, with the amount declining slightlyAnnual report
「The impairment loss for the current consolidated fiscal year was ¥744 million.」
Impair losses associated with declines in fixed-asset values and profitability totaled ¥744 million, a slight decrease from ¥763 million in the previous fiscal year. - FY2022WorsenedAnnual report
「The impairment loss for the current consolidated fiscal year was ¥763 million.」
Impairment losses increased from ¥118 million in the previous fiscal year to ¥763 million, with losses associated with declines in fixed-asset values and profitability expanding, including ¥188 million for Film and Sheet Products and ¥575 million for idle land. - FY2022-Q3WorsenedAnnual report
「Impairment loss 108 275」
Impairment losses during the first nine months totaled ¥275 million, up from ¥108 million in the cumulative first nine months of the previous year. Losses associated with declining profitability of fixed assets and other factors expanded. - FY2022-Q2WorsenedAnnual report
「Impairment loss 108 260」
Impairment losses during the first six months totaled ¥260 million, up from ¥108 million in the cumulative first six months of the previous year. Losses associated with declining profitability of fixed assets and other factors actually occurred. - FY2021WorsenedAnnual report
「Impairment loss 118」
Impairment losses related to declines in fixed-asset values and profitability totaled ¥118 million for the current consolidated fiscal year, up from ¥88 million in the previous fiscal year. - FY2021-Q3RestatedAnnual report
「Impairment loss － 108」
The group recorded an impairment loss of ¥108 million during the first nine months, and losses associated with declining profitability of fixed assets and other factors continued to arise. - FY2021-Q2WorsenedAnnual report
「Impairment loss － 108」
The group recorded an impairment loss of ¥108 million during the first six months, exceeding the ¥88 million recorded for the full previous consolidated fiscal year. - FY2020Continuing impairment losses; lower amountAnnual report
「The impairment loss for the current consolidated fiscal year was ¥88 million.」
Impairment losses arose due in part to lower profitability in certain businesses in Electronic and Functional Products and Engineering, but the amount decreased from ¥286 million in the previous fiscal year to ¥88 million. - FY2019Continuing impairment losses; lower amountAnnual report
「For Film and Sheet Products, the group recorded an impairment loss due in part to a substantial decline in the profitability of certain businesses. The impairment loss for the current consolidated fiscal year was ¥286 million.」
Impairment losses continued due to lower profitability in Film and Sheet Products and a decline in the market value of factory sites, but the amount decreased from ¥436 million in the previous fiscal year to ¥286 million. - FY2018WorsenedAnnual report
「For Functional Products, the group recorded an impairment loss due in part to a substantial decline in the profitability of certain consolidated subsidiaries. Recoverable amounts were primarily based on net selling prices calculated from reasonably determined appraised values, mainly through real estate appraisals. Total 436」
The group recorded full-year impairment losses of ¥436 million due to lower profitability at certain subsidiaries and idle land. This was an increase from the ¥64 million recorded in the first nine months. - FY2018-Q3MaterialisedAnnual report
「Impairment loss 64」
The group recorded an impairment loss of ¥64 million during the first nine months, indicating that declines in fixed-asset values and profitability had actually resulted in a loss. - FY2017RestatedAnnual report
「If the value of the group’s fixed assets declines due to factors such as lower market values or profitability, or because the assets become idle, this may affect the group’s operating results and financial position.」
The group reiterates the risk of declines in fixed-asset values due to lower market values or profitability and assets becoming idle. - FY2016First statedAnnual report
「If the value of the group’s fixed assets declines due to factors such as lower market values or profitability, or because the assets become idle, this may affect the group’s operating results and financial position.」
The group identifies declines in the market value and profitability of fixed assets as risks that could lead to impairment losses.