Risk of Fixed Asset Impairment Due to Changes in the Business Environment
First written in FY2016. 6 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
23 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「At present, limited supply volumes have prevented operating efficiency from improving at the Fukushima Plant, and profit or loss from operating activities has remained negative. There is a risk that the company will be required to recognize an impairment loss of a certain magnitude in the future.」
The company continues to pursue measures including public-private-academic collaboration and attracting contract manufacturing in response to the future impairment risk arising from limited supply volumes and continued operating losses at the Fukushima Plant. - FY2025RestatedAnnual report
「At present, limited supply volumes have prevented operating efficiency from improving at the Fukushima Plant, and profit or loss from operating activities has remained negative. There is a risk that the company will be required to recognize an impairment loss of a certain magnitude in the future.」
The company continues to disclose the future impairment risk arising from limited supply volumes and continued operating losses at the Fukushima Plant, as well as measures including public-private-academic collaboration, strengthening the product lineup and attracting contract manufacturing. - FY2023RestatedAnnual report
「At present, limited supply volumes have prevented operating efficiency from improving at the Fukushima Plant, and operating profit or loss has remained negative. Although the recoverable amount, based on an appraisal by an external real estate appraiser, currently exceeds the carrying amount, there is a risk that the company will be required to recognize an impairment loss of a certain magnitude in the future.」
The company continues to disclose the future impairment risk arising from limited supply volumes and continued operating losses at the Fukushima Plant, as well as measures to return the plant to profitability and improve its operating rate. - FY2022RestatedAnnual report
「At the Fukushima Plant, limited supply volumes have prevented operating efficiency from improving, and operating profit or loss has remained negative. Although the recoverable amount, based on an appraisal by an external real estate appraiser, currently exceeds the carrying amount, there is a risk that the company will be required to recognize an impairment loss of a certain magnitude in the future.」
No impairment loss occurred during the fiscal year, but the company continues to disclose the future impairment risk arising from the Fukushima Plant’s continued operating losses, as well as measures to return the plant to profitability and improve its operating rate. - FY2021MaterialisedAnnual report
「During the fiscal year, the company reduced the carrying amount of the asset group among idle assets not used in the business whose fair value had declined significantly to its recoverable amount, and recognized the resulting reduction of ¥5.107 million as an impairment loss under extraordinary losses.」
The company recognized an impairment loss of ¥5.107 million on idle land in Tamura, Fukushima Prefecture. It also specifically disclosed that the Fukushima Plant has continued to generate operating losses and that there is a risk of recognizing an impairment loss of a certain magnitude in the future. - FY2020RestatedAnnual report
「With the application of this standard, significant future changes in the fair value of land and other assets or in the business environment may affect the company’s results of operations and financial position.」
The company continues to disclose future risks associated with the application of impairment accounting for fixed assets. No impairment loss on fixed assets was applicable for the fiscal year. - FY2018RestatedAnnual report
「With the application of this standard, significant future changes in the fair value of land and other assets or in the business environment may affect the company’s results of operations and financial position.」
The company continues to disclose future risks associated with the application of impairment accounting for fixed assets. No impairment loss was applicable for the fiscal year. - FY2017MaterialisedAnnual report
「During the fiscal year, the company reduced the carrying amount of the above idle assets among assets not used in the business to their recoverable amount after determining that they were not expected to be used, and recognized the resulting reduction of ¥5.056 million as an impairment loss under extraordinary losses.」
The company determined that the idle buildings in Tamura, Fukushima Prefecture, were not expected to be used and recognized an impairment loss of ¥5.056 million. - FY2016First statedAnnual report
「With the application of this standard, significant future changes in the fair value of land and other assets or in the business environment may affect the company’s results of operations and financial position.」
This is disclosed as a future risk related to the application of impairment accounting for fixed assets.