Impairment Risk for Fixed Assets
First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2020: 61 of 113 companies on the "Worse" side.
36 other companies' latest entry also says "Mitigated".
- FY2024MitigatedAnnual report
「そのため、当社の固定資産に減損の兆候は認められないと判断しました。」
化学品事業が当年度に営業利益を計上し、翌年度以降も営業損益がマイナスとならない見込みであることから、当社固定資産に減損の兆候はないと判断された。ただし、原燃料価格等の前提変更による発生可能性は残る。 - FY2021RestatedAnnual report
「In the future, impairment losses may arise on the Group's fixed assets if profitability declines or market prices fall due to a significant deterioration in the business environment or other factors, potentially affecting the Group's results and financial condition.」
固定資産の収益性低下や市場価格下落による減損リスクが引き続き独立して記載されている。当年度は減損損失を計上していない。 - FY2020First statedAnnual report
「In the future, impairment losses may arise on the Group's fixed assets if profitability declines or market prices fall due to a significant deterioration in the business environment or other factors, potentially affecting the Group's results and financial condition.」
The possibility that lower profitability or market prices could result in impairment losses is identified independently as a business risk for the first time.