Komori
Fujimi (5384) · RiskMaterialised

Risk of inventory write-downs due to future demand and market conditions

First written in FY2018. 11 of 16 entries say "Restated". Latest entry: FY2026.

16entries
9years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2021-Q3RestatedFY2022-Q2 – FY2024-Q3MaterialisedFY2024 – FY20262018: 320182019: 320192020: 220202021: 320212022: 020222023: 120232024: 220242025: 020252026: 22026
Same theme, other companies
Decline in the Net Realizable Value of InventoriesA theme 203 companies write about · 206 as a headwind · 0 as a tailwind

Fujimi moved to the "Worse" side of this theme in 2024, the same year as the typical company in this theme.

The whole theme swung hardest in 2018: 11 of 39 companies on the "Worse" side.

35 other companies' latest entry also says "Materialised".

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 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 207 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026MaterialisedAnnual report

    「Ending inventories are stated at amounts after write-downs to reflect lower profitability, and the following inventory valuation losses (a negative figure represents a reversal) are included in cost of sales.」

    The Company recognized an inventory valuation loss of ¥243 million in cost of sales in FY2026, and the risk of write-downs due to future demand and market conditions continued to materialize.
  2. 2026-05-14MaterialisedEarnings

    「The inventory valuation loss for the fiscal year was ¥243 million, with a negative figure representing a reversal.」

    An inventory valuation loss of ¥243 million was recorded for the full fiscal year, realizing the risk of write-downs arising from future demand and market conditions.
  3. FY2024MaterialisedAnnual report

    「Ending inventories are stated at amounts after write-downs to reflect lower profitability, and the following inventory valuation losses (a negative figure represents a reversal) are included in cost of sales.」

    The Company recognized an inventory valuation loss of ¥224 million in cost of sales, up from ¥25 million in the previous fiscal year. The risk of write-downs due to future demand and market conditions continued to materialize during the current fiscal year.
  4. FY2024-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  5. FY2024-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  6. FY2022-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  7. FY2021MaterialisedAnnual report

    「Ending inventories are stated at amounts after write-downs to reflect lower profitability, and the following inventory valuation losses (a negative figure represents a reversal) are included in cost of sales.」

    The Company recognized an inventory valuation loss of ¥69 million in cost of sales for the current consolidated fiscal year, and the risk of write-downs due to future demand and market conditions materialized.
  8. FY2021-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  9. FY2021-Q2RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  10. FY2020-Q3RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  11. FY2020-Q2RestatedAnnual report

    「No new business or other risks arose during the cumulative second quarter of the current consolidated fiscal year. There have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  12. FY2020-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  13. FY2019-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  14. FY2019-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  15. FY2019-Q1RestatedAnnual report

    「There were no newly arising business or other risks during the cumulative consolidated period for the first quarter. Nor were there any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    The Company stated that there had been no material change in the risk of inventory write-downs due to future demand and market conditions.
  16. FY2018First statedAnnual report

    「The Group records inventory write-downs when there is a difference between cost and the estimated market value based on future demand for the inventories and market conditions.」

    The Company identified the possibility of inventory write-downs resulting from changes in future demand and market conditions as a significant accounting estimate.
Moved together

"Impairment risk from deteriorating profitability of operating assets" moved the same way as this thread, in the same document, in 4 of its 16 moves.

432222★123456
  1. ★This thread
  2. 1Impairment risk from deteriorating profitability of operating assets4×
  3. 2Decline in Sales and Profit Due to the Semiconductor Market Slowdown3×
  4. 3Investment contraction due to China’s economic slowdown and trade friction2×
  5. 4Foreign-Exchange Risk Related to Overseas Sales and Overseas Subsidiaries2×
  6. 5Risk of Production and R&D Facilities Being Halted by a Nankai Trough Earthquake2×
  7. 6High Dependence on the Semiconductor Industry2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Fujimi yet. It last moved in the Earnings of 2026-05-14: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Risk of inventory write-downs due to future demand and market conditions | FUJIMI INCORPORATED (5384) | Komori