Recognition of inventory disposal losses
First written in FY2020-Q3. . Latest entry: FY2026.
The whole theme swung hardest in 2025: 5 of 11 companies on the "Worse" side.
2 other companies' latest entry also says "Other".
- FY2026Inventory write-down recognisedAnnual report
「Cost of sales: △¥121 million; ¥48 million」
The ¥121 million reversal of the write-down in the previous fiscal year changed to recognition of a ¥48 million write-down in the current fiscal year. - FY2025Reversal of inventory write-downAnnual report
「Cost of sales: ¥147 million; △¥121 million」
The write-down resulting from the decline in inventory profitability changed from recognition of ¥147 million in the previous fiscal year to a ¥121 million reversal in the current fiscal year. - FY2024Inventory Write-Down IncreasedAnnual report
「The write-down resulting from the decline in the profitability of inventories held for ordinary sale purposes was ¥147.474 million in cost of sales.」
The inventory write-down increased from ¥37.499 million in the previous fiscal year to ¥147.474 million. - FY2023Inventory Write-Down DecreasedAnnual report
「The write-down resulting from the decline in the profitability of inventories held for ordinary sale purposes was ¥37.499 million in cost of sales.」
The inventory write-down decreased from ¥130.122 million in the previous fiscal year to ¥37.499 million. - FY2022Inventory valuation loss recognised againAnnual report
「Cost of sales: ¥130.122 million」
The ¥137.042 million reversal of the write-down in the previous fiscal year changed back to recognition of a ¥130.122 million write-down in the current fiscal year. - FY2021Reversal of inventory write-downAnnual report
「Cost of sales 111,371 thousand yen △ 137,042 thousand yen」
The ¥111.371 million write-down in the previous fiscal year changed to a ¥137.042 million reversal in the current fiscal year, with the impact of inventory valuation changing from a recognised loss to a reversal. - FY2020Developed into recognition of inventory valuation lossesAnnual report
「The write-down resulting from the decline in the profitability of inventories held for ordinary sale purposes was as follows: cost of sales, ¥111.371 million」
The write-down resulting from the decline in inventory profitability, which had continued from the previous fiscal year, amounted to ¥111.371 million in the current fiscal year. The previous description of inventory disposal losses used through the preceding quarter was specified more precisely as inventory valuation losses and inventory write-downs. - FY2020-Q3First statedAnnual report
「Through the application of the lower-of-cost-or-market method to inventories and the recognition of inventory disposal losses,」
The recognition of inventory disposal losses and other items was separately identified for the first time as a factor reducing profit for the nine-month period of the third quarter of the current consolidated fiscal year.