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Stella Chemifa (4109) · FactMitigated

Impairment loss on property, plant and equipment in the High-Purity Chemicals segment

First written in FY2017-Q3. 10 of 21 entries say "Restated". Latest entry: 2026-05-14.

21entries
10years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2017-Q3RestatedFY2020-Q1 – FY2021-Q3RestatedFY2022-Q1 – FY2023-Q2MitigatedFY2025-H1 – 2026-05-142017: 120172018: 020182019: 220192020: 320202021: 420212022: 320222023: 220232024: 320242025: 220252026: 12026
Same theme, other companies
Impairment loss on property, plant and equipment in the High-Purity Chemicals segmentA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. 2026-05-14MitigatedEarnings

    「Impairment loss 190 —」

    Impairment loss on fixed assets decreased from ¥190 million in the previous fiscal year to nil in the current fiscal year.
  2. FY2026-H1MitigatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    Although impairment losses on additive equipment and other assets had been recognized through the previous fiscal year, no impairment losses on property, plant and equipment, etc., were applicable to the reporting segments during the current interim consolidated accounting period.
  3. FY2025MitigatedAnnual report

    「During the consolidated fiscal year, among the increased-production facilities for additives used in lithium-ion secondary batteries in the high-purity chemicals business, the Company decided to treat assets that had been expected to be repurposed as idle assets because they were not expected to be used in the foreseeable future. It reduced their carrying amounts to recoverable amounts and recognized the reduction as an impairment loss under extraordinary losses.」

    Impairment losses on property, plant and equipment decreased from ¥447 million in the previous fiscal year to ¥190 million in the current fiscal year. Meanwhile, impairment recognition related to equipment for increasing additive production continued.
  4. FY2025-H1MitigatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    After impairment losses were recognized in the High-Purity Chemicals segment and elsewhere in the previous consolidated fiscal year, no impairment losses on property, plant and equipment, etc., were applicable to the reporting segments during the current interim consolidated accounting period.
  5. FY2024WorsenedAnnual report

    「During the current consolidated fiscal year, impairment losses of ¥426 million on the existing production equipment for additives used in lithium-ion secondary batteries at the Izumi Plant in the High-Purity Chemicals segment and ¥20 million on the Kobe Sales Office in the Transportation segment were recognized, for a total of ¥447 million.」

    In addition to the ¥426 million impairment loss on the additive equipment, an impairment loss of ¥20 million was recognized on assets at the Kobe Sales Office in the Transportation segment, bringing the annual total to ¥447 million.
  6. FY2024-Q3MaterialisedAnnual report

    「During the nine-month period of the current consolidated fiscal year, the existing production equipment for additives used in lithium-ion secondary batteries in the High-Purity Chemicals segment was classified as idle assets because its expected utilization for the foreseeable future had declined significantly after taking into account current market conditions and production levels. An impairment loss of ¥426 million was recognized as an extraordinary loss.」

    After impairment losses in the reporting segments had been not applicable through the previous quarter, an impairment loss of ¥426 million was actually recognized on the existing additive production equipment in the High-Purity Chemicals segment.
  7. FY2024-Q1MitigatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    After recognizing an impairment loss of ¥1,926 million in the High-Purity Chemicals segment in the previous fiscal year, no impairment losses on property, plant and equipment, etc., were applicable to the reporting segments in the first quarter of the current fiscal year.
  8. FY2023-Q3WorsenedAnnual report

    「The Group recognized impairment losses on the following asset groups. Location Izumi Plant (Izumiotsu, Osaka Prefecture) Use Idle assets (Production equipment) Segment High-Purity Chemicals Type Construction in progress Impairment loss (¥ million) 1,926」

    Although impairment losses had been considered not applicable through the previous fiscal year, an impairment loss of ¥1,926 million was recognized on construction in progress at the Izumi Plant in the High-Purity Chemicals segment.
  9. FY2023-Q2RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the six-month period of the current fiscal year.
  10. FY2023-Q1RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the three-month period of the current fiscal year.
  11. FY2022-Q3RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the nine-month period of the current fiscal year.
  12. FY2022-Q2RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the six-month period of the current fiscal year.
  13. FY2022-Q1RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the three-month period of the current fiscal year.
  14. FY2021MaterialisedAnnual report

    「Consolidated fiscal year (from 1 April 2020 to 31 March 2021) The Group recognized impairment losses on the following asset groups.」

    An impairment loss on property, plant and equipment, which had been considered not applicable through the previous fiscal year, arose in the amount of ¥43 million on production equipment for lithium hexafluorophosphate and other assets at the Izumi Plant.
  15. FY2021-Q3RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the nine-month period of the current fiscal year.
  16. FY2021-Q2RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the six-month period of the current fiscal year.
  17. FY2021-Q1RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the three-month period of the current fiscal year.
  18. FY2020-Q3RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the nine-month period of the current fiscal year.
  19. FY2020-Q1RestatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the three-month period of the current fiscal year.
  20. FY2019-Q3MitigatedAnnual report

    「4. Information on impairment losses on property, plant and equipment, goodwill, etc., by reporting segment Not applicable.」

    It states that there were no impairment losses on property, plant and equipment, etc., in the reporting segments for the nine-month period of the current consolidated fiscal year.
  21. FY2017-Q3First statedAnnual report

    「During the nine-month period of the current consolidated fiscal year, an impairment loss of ¥76 million was recognized in the High-Purity Chemicals segment.」

    It states for the first time that an impairment loss of ¥76 million on property, plant and equipment was recognized in the High-Purity Chemicals segment.
Moved together

"Recognition of Equity-Method Investment Losses" moved the same way as this thread, in the same document, in 5 of its 21 moves.

554433★123456
  1. ★This thread
  2. 1Recognition of Equity-Method Investment Losses5×
  3. 2Recognition of loss on disposal of fixed assets5×
  4. 3Decline in Overseas Sales in the Semiconductor and LCD Division4×
  5. 4Shareholder Returns Through Dividends from Retained Earnings4×
  6. 5Decline in Transport and Warehousing Handling Volumes3×
  7. 6Profit Improvement from Lower Purchase Prices for Key Raw Materials3×

★ 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.

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Impairment loss on property, plant and equipment in the High-Purity Chemicals segment | STELLA CHEMIFA CORPORATION (4109) | Komori