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Asaka Riken (5724) · RiskMaterialised

Decline in Fixed Asset Values and Impairment Losses

First written in FY2016. 7 of 11 entries say "Materialised", first in FY2019. Latest entry: 2026-08-10.

11entries
11years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2018MaterialisedFY2019 – FY2021-Q3MitigatedFY2022-Q3MaterialisedFY2025-H1 – 2026-08-102016: 12017: 120172018: 120182019: 120192020: 120202021: 120212022: 120222023: 020232024: 020242025: 220252026: 22026
Same theme, other companies
Recognition of impairment losses on fixed assets (including equipment at unprofitable stores)A theme 341 companies write about · 346 as a headwind · 0 as a tailwind

Asaka Riken 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 2026: 67 of 129 companies on the "Worse" side.

58 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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 346 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-10MaterialisedEarnings

    「減損損失 28,469 6,610」

    当第3四半期連結累計期間に6,610千円の減損損失を計上した。
  2. FY2026-H1MaterialisedAnnual report

    「Impairment loss ¥2.100 million」

    An impairment loss of ¥2.100 million was recognized during the current interim consolidated accounting period, and the risk of declining fixed-asset values continues to materialize.
  3. FY2025MaterialisedAnnual report

    「Because the idle assets are no longer expected to be used in the future, their carrying amounts were reduced to their recoverable amounts, and the resulting reduction was recognized as an impairment loss under extraordinary losses.」

    Impairment losses totaling ¥54.644 million were recognized, comprising ¥30.087 million on idle assets in Koriyama, Fukushima Prefecture, and ¥24.556 million on idle assets in Iwaki, Fukushima Prefecture. The risk of declining fixed-asset values has materialized.
  4. FY2025-H1MaterialisedAnnual report

    「Impairment loss - ¥2.469 million」

    An impairment loss of ¥2.469 million was recognized during the current interim consolidated accounting period, and the risk of declining fixed-asset values materialized.
  5. FY2022-Q3MitigatedAnnual report

    「Not applicable.」

    The company disclosed that there were no material impairment losses on fixed assets during the cumulative third quarter of the current consolidated fiscal year. An impairment loss of ¥16.048 million had been recognized in the same period of the previous fiscal year.
  6. FY2021-Q3MaterialisedAnnual report

    「We recognized an impairment loss on idle assets. The impairment loss recognized during the cumulative third quarter of the current consolidated fiscal year was ¥16.048 million.」

    An impairment loss of ¥16.048 million was recognized on idle assets, and the risk of declining fixed-asset values materialized again in the quarter.
  7. FY2020MaterialisedAnnual report

    「Current consolidated fiscal year (from 1 October 2019 to 30 September 2020): Our group recognized impairment losses on the following asset group: operating assets (Iwaki, Fukushima Prefecture), structures, machinery, equipment and construction in progress, ¥40.874 million.」

    In addition to the previously reported idle assets in Malaysia, an impairment loss of ¥40.874 million was incurred on operating assets at the Iwaki plant, demonstrating the materialization of fixed-asset valuation risk.
  8. FY2019MaterialisedAnnual report

    「During the current consolidated fiscal year, our group recognized impairment losses on the following asset group: Purpose/location: idle assets (Penang, Malaysia); types: buildings and structures, machinery, equipment and vehicles, and other; amount: ¥3.662 million.」

    The group recognized an impairment loss of ¥3.662 million on idle assets in Penang, Malaysia, and the risk of declining fixed-asset values materialized.
  9. FY2018RestatedAnnual report

    「Our group applies the Accounting Standard for Impairment of Fixed Assets. Under this accounting standard, the recoverable amount is measured for each fixed asset, and if the recoverable amount falls below the carrying amount, the difference is recognized as an impairment loss. If asset values decline further in the future, this may affect the financial condition and operating results of our group.」

    This continues to disclose the risk of impairment losses due to a decline in the value of fixed assets.
  10. FY2017RestatedAnnual report

    「Our group applies the Accounting Standard for Impairment of Fixed Assets. … If asset values decline further in the future, this may affect the financial condition and operating results of our group.」

    This continues to disclose the risk of impairment losses due to a decline in the recoverable amount of fixed assets.
  11. FY2016First statedAnnual report

    「Our group applies the Accounting Standard for Impairment of Fixed Assets. … If asset values decline further in the future, this may adversely affect the financial condition and operating results of our group.」

    This describes the risk of impairment losses if the recoverable amount of fixed assets falls below their carrying amount.
Moved together

"High Levels of Interest-Bearing Debt and Interest Rate Fluctuations" moved the same way as this thread, in the same document, in 6 of its 11 moves.

643222★123456
  1. ★This thread
  2. 1High Levels of Interest-Bearing Debt and Interest Rate Fluctuations6×
  3. 2Financial Covenants in Syndicated Loans4×
  4. 3Slowing Global Economic Growth and Geopolitical Risks3×
  5. 4Exposure to demand trends in the electronic components and devices industry2×
  6. 5Expansion in system orders driven by growing interest in quality inspection data management2×
  7. 6Exposure to Exchange Rate Fluctuations2×

★ 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 Asaka Riken yet. It last moved in the Earnings of 2026-08-10: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Decline in Fixed Asset Values and Impairment Losses | Asaka Riken Co.,Ltd. (5724) | Komori