Kawaguchi Chemical Industry (4361) · PolicyIncrease in inventories
Assessment of Declining Profitability of Inventories
First written in FY2024. . Latest entry: FY2026-H1.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Estimation of Write-Downs for Slow-Moving and Expected-to-Be-Disposed InventoryA theme 37 companies write about · 36 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2018: 3 of 7 companies on the "Worse" side.
7 other companies' latest entry also says "Other".
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 37 companies compared. The sentences above are computed from all 37.Full recordFilings, disclosures and news, newest first
- FY2026-H1Increase in inventoriesAnnual report
「Merchandise and products 1,051,054 1,357,154 Work in process 317,915 348,267 Raw materials and supplies 450,367 598,660」
Merchandise and products, work in process, and raw materials and supplies all increased from the end of the previous fiscal year, expanding the inventory balance. - FY2025Decrease in inventories and reversal of valuation lossesAnnual report
「Products, work in process and raw materials」
Inventories decreased from ¥1,294.816 million to ¥1,051.054 million for products, from ¥417.649 million to ¥317.915 million for work in process, and from ¥489.412 million to ¥450.367 million for raw materials. The write-down of carrying value due to declining profitability of inventories held for ordinary sales purposes changed from ¥32.225 million in the previous fiscal year to negative ¥27.000 million in the current fiscal year. - FY2024First statedAnnual report
「Inventories are valued using the moving-average cost method, with write-downs to book value for declines in profitability. When the net realizable value falls below cost, inventories are valued at net realizable value and the difference from cost is recognized as an expense in cost of sales for the current fiscal year.」
The estimated write-down of inventories, including products of ¥1,294,816 thousand, work in process of ¥417,649 thousand and raw materials of ¥489,412 thousand, based on net realizable value and prolonged storage, was first separately identified as a significant accounting estimate.