Risk of inventory write-downs due to demand and competitive conditions
First written in FY2021. 5 of 11 entries say "Worsened", first in FY2022. Latest entry: FY2026.
Isamu Paint moved to the "Worse" side of this theme in 2022, 3 years before the typical company in this theme (2025).
The whole theme swung hardest in 2025: 9 of 20 companies on the "Worse" side.
10 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The inventory valuation loss for the current consolidated fiscal year was ¥61.526 million. If customer needs or the economic environment change in the future, additional inventory valuation losses may be recognized.」
The inventory valuation loss increased from ¥48.111 million in the previous fiscal year to ¥61.526 million. The risk of additional valuation losses due to changes in customer needs and the economic environment also remains. - 2026-06-03WorsenedGeneral Meetings of Shareholders
「当連結会計年度の評価損の金額は61,526千円であります。」
棚卸資産評価損が前年度の61,111千円から61,526千円へ増加している。顧客ニーズや経済環境の変化による追加評価損の可能性も継続して記載している。 - FY2025WorsenedAnnual report
「The inventory valuation loss for the current consolidated fiscal year was ¥61.111 million. If customer needs or the economic environment change in the future, additional inventory valuation losses may be recognized.」
The inventory valuation loss increased from ¥48.111 million in the previous fiscal year to ¥61.111 million. The possibility of additional valuation losses due to changes in customer needs and the economic environment also remains. - FY2024MitigatedAnnual report
「The inventory valuation loss for the current consolidated fiscal year was ¥48.111 million. If customer needs or the economic environment change in the future, additional inventory valuation losses may be recognized.」
The inventory valuation loss decreased from ¥58.164 million in the previous fiscal year to ¥48.111 million. Meanwhile, the possibility of additional valuation losses due to changes in customer needs and the economic environment remains. - FY2024-Q3RestatedAnnual report
「During the first nine months of the fiscal year, there were no material changes in matters described in this quarterly securities report concerning the business or accounting situation that could have a material impact on investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to its business and other risks, and identifies no new changes in the risk of inventory valuation losses arising from demand or the competitive environment. - FY2024-Q2RestatedAnnual report
「During the first six months of the fiscal year, there were no material changes in matters described in this quarterly securities report concerning the business or accounting situation that could have a material impact on investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to its business and other risks, and identifies no new changes in the risk of inventory valuation losses arising from demand or the competitive environment. - FY2024-Q1RestatedAnnual report
「During the first quarter of the fiscal year, there were no material changes in matters described in this quarterly securities report concerning the business or accounting situation that could have a material impact on investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to its business and other risks, and identifies no new changes in the risk of inventory valuation losses arising from demand or the competitive environment. - FY2023WorsenedAnnual report
「The inventory valuation loss for the current consolidated fiscal year was ¥58.164 million. If customer needs or the economic environment change in the future, additional inventory valuation losses may be recognized.」
The inventory valuation loss increased from ¥42.348 million in the previous fiscal year to ¥58.164 million, and the risk of additional losses being recognized due to changes in customer needs and the economic environment remains. - FY2023-Q3RestatedAnnual report
「During the first nine months of the fiscal year, there were no material changes in matters described in this quarterly securities report concerning the business or accounting situation that could have a material impact on investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes to its business and other risks, and identifies no new changes in the risk of inventory valuation losses arising from demand or the competitive environment. - FY2022WorsenedAnnual report
「The inventory valuation loss for the current consolidated fiscal year was ¥42.348 million. If customer needs or the economic environment change in the future, additional inventory valuation losses may be recognized.」
The inventory valuation loss increased from ¥34.134 million in the previous fiscal year to ¥42.348 million, and the risk of additional losses being recognized due to changes in customer needs and the economic environment remains. - FY2021First statedAnnual report
「The inventory valuation loss for the current consolidated fiscal year was ¥34,134 thousand. If customer needs or the economic environment change in the future, additional inventory valuation losses may be recognized.」
The company recognized an inventory valuation loss of ¥34.134 million in the current fiscal year and identified the possibility of additional valuation losses resulting from changes in customer needs and the economic environment as a risk.