Inventory valuation losses
First written in FY2017-Q2. 8 of 20 entries say "Restated". Latest entry: 2026-11-10.
The whole theme swung hardest in 2025: 10 of 22 companies on the "Worse" side.
7 other companies' latest entry also says "Mitigated".
- 2026-11-10MitigatedResults
「前年同期に売上原価率を上昇させた在庫評価に関する費用が減少したことに加え、経費節減もあったことから」
前年同期に利益を圧迫した在庫評価関連費用が減少したと記載している。 - FY2026WorsenedAnnual report
「Write-down due to a decline in the profitability of inventories held for ordinary sales purposes Cost of sales: ¥80,920 thousand」
The inventory write-down increased from ¥37,514 thousand in the previous fiscal year to ¥80,920 thousand. - FY2026-H1RestatedAnnual report
「The cost-of-sales ratio increased due to the production and launch of new items and the incurrence of inventory valuation-related expenses, and」
Inventory valuation-related expenses continue to reduce profit in the Metal Products business through an increase in the cost-of-sales ratio. - FY2025WorsenedAnnual report
「Write-down due to a decline in the profitability of inventories held for ordinary sales purposes Cost of sales: ¥37,514 thousand」
The inventory write-down increased from ¥27,414 thousand in the previous fiscal year to ¥37,514 thousand. - FY2024MitigatedAnnual report
「Total research and development expenses incurred by the Group during the current consolidated fiscal year amounted to ¥135 million.」
Inventory valuation-related expenses were incurred, but the inventory write-down declined from the previous fiscal year. - FY2024-Q3RestatedAnnual report
「Profit was significantly affected by deterioration in the cost ratio due to higher prices for materials and other inputs and inventory valuation-related expenses, as well as the impact of lower revenue, and」
Higher material prices and inventory valuation-related expenses continue to be factors driving deterioration in the cost ratio and lower profit in the Metal Products business. - FY2024-Q2RestatedAnnual report
「Profit was significantly affected by deterioration in the cost ratio due to higher prices for materials and other inputs and inventory valuation-related expenses, as well as the impact of lower revenue, and」
Higher material prices and inventory valuation-related expenses continue to be factors driving deterioration in the cost ratio and lower profit in the Metal Products business. - FY2024-Q1WorsenedAnnual report
「Deterioration in the cost ratio due to higher prices for materials and other inputs and inventory valuation-related expenses」
Inventory valuation-related expenses were incurred and, together with higher prices for materials and other inputs, became a factor contributing to losses in the Metal Products business through deterioration in the cost ratio. - FY2022MitigatedAnnual report
「Write-down due to a decline in the profitability of inventories held for ordinary sales purposes Cost of sales: ¥14,557 thousand」
The inventory write-down declined from ¥22,548 thousand in the previous fiscal year to ¥14,557 thousand. - FY2020WorsenedAnnual report
「Write-down due to a decline in the profitability of inventories held for ordinary sales purposes Cost of sales: ¥23,077 thousand」
The inventory write-down increased from ¥373 thousand in the previous fiscal year to ¥23,077 thousand. - FY2019MitigatedAnnual report
「Write-down due to a decline in the profitability of inventories held for ordinary sales purposes Cost of sales: △¥373 thousand」
The inventory write-down was recognized, but declined from ¥9,927 thousand in the previous fiscal year to ¥373 thousand. - FY2018RestatedAnnual report
「Gross profit increased by ¥170 million from the previous consolidated fiscal year to ¥2,219 million. This was mainly due to the impact of higher revenue and an improvement in inventory valuation.」
Improved inventory valuation is driving higher full-year gross profit and profit. - FY2018-Q3RestatedAnnual report
「Profit benefited not only from higher revenue but also from an improving trend in inventory valuation, and」
The company continues to benefit from an improving trend in inventory valuation as a factor driving higher profit. - FY2018-Q2RestatedAnnual report
「Profit benefited not only from higher revenue but also from an improving trend in inventory valuation, and」
The company continues to benefit from an improving trend in inventory valuation, rather than inventory valuation losses, as a factor driving higher profit. - FY2018-Q1MitigatedAnnual report
「As a result, net sales increased 14.3% year on year to ¥1,412 million, compared with ¥1,236 million in the same period of the previous year, while profit benefited not only from higher revenue but also from an improving trend in inventory valuation, and」
The disclosure changed this quarter from inventory valuation losses, which had been cited as a factor reducing operating profit through the previous quarter, to an improving trend in inventory valuation. - FY2017-Q3RestatedAnnual report
「Profit was tracking in line with the plan due to progress in improving product profitability and rigorous expense control, but compared with the same period of the previous year, in addition to the impact of lower revenue, higher personnel costs and inventory valuation losses were incurred, and」
Inventory valuation losses continue to be a factor reducing operating profit. - FY2017-Q2First statedAnnual report
「In addition to the impact of lower revenue, personnel costs increased and inventory valuation losses were incurred, and」
The company explicitly states for the first time that inventory valuation losses were incurred and reduced operating profit.