Komori
Dainichi (5951) · RiskRestated

Impairment risk from declines in fixed asset fair value and future cash inflows

First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2026.

5entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020MaterialisedFY2021RestatedFY2022 – FY20262020: 120202021: 120212022: 120222023: 120232024: 020242025: 020252026: 12026
Same theme, other companies
Recognition of impairment losses on fixed assets (including equipment at unprofitable stores)A theme 381 companies write about · 386 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2020: 65 of 117 companies on the "Worse" side.

29 other companies' latest entry also says "Restated".

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 386 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026RestatedAnnual report

    「Such assets may be subject to impairment accounting due to declines in fair value or the condition of future cash inflows, which may affect the company’s performance.」

    The company continues to face impairment risk arising from declines in the fair value of fixed assets and future cash inflows.
  2. FY2023RestatedAnnual report

    「Such assets may be subject to impairment accounting due to declines in fair value or the condition of future cash inflows, which may affect the company’s performance.」

    The company continues to face impairment risk arising from declines in the fair value of fixed assets and future cash inflows.
  3. FY2022RestatedAnnual report

    「Such assets may be subject to impairment accounting due to declines in fair value or the condition of future cash inflows, which may affect the company’s performance.」

    The company continues to face impairment risk arising from declines in the fair value of fixed assets and future cash inflows. No impairment loss was recognized during the fiscal year.
  4. FY2021MaterialisedAnnual report

    「For the above assets, which were idle and had been earmarked for sale, the carrying amount was reduced to the recoverable amount, and the decrease of ¥4.049 million was recognized as an impairment loss under extraordinary losses.」

    For an idle employee-welfare facility scheduled for sale, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥4.049 million was recognized. The impairment risk for fixed assets has materialized as an actual loss.
  5. FY2020First statedAnnual report

    「Such assets may be subject to impairment accounting due to declines in fair value or the condition of future cash inflows, which may affect the company’s performance.」

    For assets such as business-use real estate, the company has for the first time listed impairment risk arising from declines in fair value or future cash inflows as a separate item.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
Dainichi's next results are scheduled for 2026-11-04. Read the earnings preview
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