Risk of impairment losses on fixed assets due to declining business profitability
First written in FY2025. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 67 of 129 companies on the "Worse" side.
27 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If business profitability declines because of competition or other reasons and it is determined that the asset cannot generate sufficient cash flows, impairment recognition may be required, potentially affecting the Company’s results of operations and financial condition.」
The impairment risk from lower profitability of fixed assets continues to be disclosed together with the status of impairment losses not being recognized. - 2026-06-04RestatedGeneral Meetings of Shareholders
「We determined that there were no impairment indicators during the consolidated fiscal year because none of the asset groups met conditions such as continuing losses from operating activities, changes in the scope or method of use, or a significant deterioration in the business environment or the prospect of such deterioration.」
Although the company stated that there were no impairment indicators, it also disclosed that an impairment loss could be recognized in the following fiscal year, so the risk remained. - FY2025First statedAnnual report
「If business profitability declines because of competition or other reasons and it is determined that the asset cannot generate sufficient cash flows, impairment recognition may be required, potentially affecting the Company’s results of operations and financial condition.」
The impairment risk from lower profitability of factory buildings, production machinery, software and other assets is disclosed as a standalone risk for the first time.