Impairment risk from fluctuations in the fair value of land and changes in the business environment
First written in FY2017. 3 of 5 entries say "Materialised", first in FY2020. Latest entry: 2026-07-09.
Osaka Organic Chemical Industry moved to the "Worse" side of this theme in 2021, the same year as the typical company in this theme.
The whole theme swung hardest in 2025: 7 of 16 companies on the "Worse" side.
8 other companies' latest entry also says "Materialised".
- 2026-07-09MaterialisedEarnings
「Because the fair value of certain land included in company-wide assets not allocated to reportable segments has declined significantly, its carrying amount has been reduced, with the reduction recorded as an impairment loss. The impairment loss recorded during the current interim consolidated accounting period was ¥8.489 million.」
An impairment loss of ¥8.489 million was recorded because of the decline in the fair value of land. - FY2026-H1MaterialisedAnnual report
「Because the fair value of certain land included in company-wide assets not allocated to reportable segments has declined significantly, its carrying amount has been reduced, with the reduction recorded as an impairment loss. The impairment loss recorded during the current interim consolidated accounting period was ¥8.489 million.」
The impairment risk arising from changes in the fair value of land and other assets materialized, and an impairment loss of ¥8.489 million was recorded during the current interim consolidated accounting period. - FY2020MaterialisedAnnual report
「During the consolidated fiscal year from 1 December 2019 to 30 November 2020, the Company recorded impairment losses on the following asset group: Kanazawa Plant, manufacturing equipment: buildings and structures, ¥4.499 million; machinery and transportation equipment, ¥3.277 million; total, ¥7.776 million.」
An impairment loss of ¥7.776 million actually arose on the manufacturing equipment at the Kanazawa Plant due to changes in the fair value of land and other assets and the business environment. - FY2018RestatedAnnual report
「The Company and its subsidiaries apply the accounting standard for impairment of fixed assets. As a result, significant future changes in the fair value of land and other assets or in the business environment may affect the operating performance of the Company and its subsidiaries.」
Reiterates the impairment risk arising from significant changes in the fair value of land and other assets and the business environment. - FY2017First statedAnnual report
「The Company and its subsidiaries apply the accounting standard for impairment of fixed assets. As a result, significant future changes in the fair value of land and other assets or in the business environment may affect the operating performance of the Company and its subsidiaries.」
The potential for significant changes in the fair value of land and other assets or in the business environment to affect performance is described as a new risk relating to impairment accounting for fixed assets.