Stella Chemifa (4109) · FactFirst stated

Changes in Estimates of Asset Retirement Obligations Relating to Restoration Obligations of Overseas Subsidiaries

First written in FY2026. . Latest entry: FY2026.

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How it moved

Same theme, other companies

Change in the estimated asset retirement obligation for restoration obligations under a lease agreementA theme 75 companies write about · 59 as a headwind · 6 as a tailwind

The whole theme swung hardest in 2020: 2 of 11 companies on the "Worse" side.

24 other companies' latest entry also says "First stated".

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 75 companies compared. The sentences above are computed from all 75.

Full recordFilings, disclosures and news, newest first

FY2026First statedAnnual report
「During the current consolidated fiscal year, the company revised its estimate of the asset retirement obligation recognized in connection with the land lease agreement of consolidated subsidiary STELLA CHEMIFA SINGAPORE PTE LTD after obtaining new information regarding restoration costs. The resulting increase of ¥303 million was added to the balance of the asset retirement obligation before the revision.」
Following new information on restoration costs under the Singapore subsidiary’s land lease agreement, the company increased its asset retirement obligation by ¥303 million, reducing operating income by ¥53 million and ordinary income and profit before income taxes by ¥63 million.

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