Risk of Fixed-Asset Impairment
First written in FY2017. 6 of 14 entries say "Materialised", first in FY2020-Q2. Latest entry: 2026-11-05.
Jcu moved to the "Worse" side of this theme in 2019, 2 years before the typical company in this theme (2021).
The whole theme swung hardest in 2020: 65 of 115 companies on the "Worse" side.
39 other companies' latest entry also says "Mitigated".
- FY2026-H1MaterialisedAnnual report
「An impairment loss was recognized in the Chemicals Business segment in connection with the decision to dissolve and liquidate JCU INTERNATIONAL, INC., a consolidated subsidiary of the Company. The amount of the impairment loss recognized for the current interim consolidated accounting period was ¥8 million.」
The previous filing stated that no significant impairment loss on property, plant and equipment was applicable, but an impairment loss of ¥8 million arose in the Chemicals Business following the decision to dissolve and liquidate JCU INTERNATIONAL, INC. - FY2025-H1MitigatedAnnual report
「(Material impairment loss on property, plant and equipment) No applicable items.」
It states that no significant impairment loss on property, plant and equipment attributable to segments was applicable for the current interim consolidated accounting period. - FY2024-Q3WorsenedAnnual report
「Impairment loss 13,766 119,340」
The impairment loss on property, plant and equipment increased from ¥13.766 million in the same period of the previous year to ¥119.340 million. An impairment loss was recognized in Other Businesses following the decision to withdraw from the Sorapuchi Farm business. - FY2023MaterialisedAnnual report
「At JCU (THAILAND) CO.,LTD., because the business policy was changed to reduce the scale of the Equipment Business, the carrying amount of the manufacturing equipment for the Equipment Business was reduced to its recoverable amount, and the reduction of ¥3.087 million was recognized as an impairment loss under extraordinary losses.」
In line with the Thai subsidiary's policy to reduce the scale of the Equipment Business, an impairment loss of ¥3.087 million arose on manufacturing equipment for that business. - FY2023-Q3MaterialisedAnnual report
「An impairment loss was recognized in the Equipment Business segment. The amount of the impairment loss recognized for the cumulative third-quarter period of the current consolidated fiscal year was ¥13.766 million.」
Although no impairment loss was applicable in the previous consolidated fiscal year, an impairment loss of ¥13.766 million arose in the Equipment Business during the cumulative third-quarter period. - FY2022RestatedAnnual report
「If a significant deterioration in performance continues for a certain period and certain conditions, such as a decline in future cash flows, are expected to be met, an impairment loss will arise and affect the performance of the Group.」
The risk of impairment of property, plant and equipment is reiterated. It states that no impairment loss was applicable for the current consolidated fiscal year. - FY2021-Q3WorsenedAnnual report
「The ¥77.424 million impairment loss on property, plant and equipment primarily relates to research and development assets and has not been allocated to reportable segments.」
An impairment loss on property, plant and equipment actually arose, increasing from ¥16.231 million in the same period of the previous year to ¥77.424 million. The main assets affected were research and development assets. - FY2020-Q3MaterialisedAnnual report
「The ¥16.231 million impairment loss on property, plant and equipment primarily relates to idle assets and has not been allocated to reportable segments.」
The risk of impairment of property, plant and equipment also materialized during the cumulative third-quarter period, and an impairment loss of ¥16.231 million was recognized, primarily for idle assets. - FY2020-Q2MaterialisedAnnual report
「The ¥16.580 million impairment loss on property, plant and equipment primarily relates to idle assets and has not been allocated to reportable segments.」
The risk of impairment of property, plant and equipment materialized, and an impairment loss of ¥16.580 million was recognized, primarily for idle assets. - FY2019RestatedAnnual report
「If a significant deterioration in performance continues for a certain period and certain conditions, such as a decline in future cash flows, are expected to be met, an impairment loss will arise and affect the performance of the Group.」
The risk of impairment of property, plant and equipment is reiterated. It states that no segment-specific impairment loss was applicable for the current consolidated fiscal year. - FY2018RestatedAnnual report
「If a significant deterioration in performance continues for a certain period and certain conditions, such as a decline in future cash flows, are expected to be met, an impairment loss will arise and affect the performance of the Group.」
The risk of impairment of property, plant and equipment is reiterated. It states that no impairment loss was applicable for the current consolidated fiscal year. - FY2017First statedAnnual report
「If a significant deterioration in performance continues for a certain period and certain conditions, such as a decline in future cash flows, are expected to be met, an impairment loss will arise and affect the performance of the Group. As the equipment is not expected to be used in the future, its carrying amount was reduced to its recoverable amount, and the reduction of ¥25.177 million was recognized as an impairment loss under extraordinary losses.」
The disclosure describes the risk of deteriorating performance under impairment accounting, and an impairment loss of ¥25.177 million has actually arisen for test plating equipment in Taiwan.