Risk of inventory write-downs based on demand outlook
First written in FY2021. 3 of 5 entries say "Restated". Latest entry: 2026-06-30.
The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.
34 other companies' latest entry also says "Restated".
- 2026-06-30RestatedGeneral Meetings of Shareholders
「If actual market demand or net realizable value deteriorates beyond our estimates, additional write-downs may be required.」
The risk of inventory write-downs and the possibility of additional write-downs if demand or net realizable value deteriorates continue to be disclosed. - FY2024RestatedAnnual report
「Merchandise and finished goods 63,630」「Work in process 33,254」「Raw materials 1,733」「If actual demand in the market or net realizable value deteriorates beyond the Company's estimates, additional write-downs may be required.」
Inventory write-downs were disclosed at ¥63.630 million for merchandise and finished goods, ¥33.254 million for work in process, and ¥1.733 million for raw materials. The risk of additional write-downs due to deteriorating demand or net realizable value remains. - FY2023RestatedAnnual report
「Merchandise and finished goods ¥61.546 million; work in process ¥36.901 million; raw materials ¥2.086 million. If actual market demand or net realizable value deteriorates beyond the company's estimates, additional write-downs may be required.」
The inventory write-down amounted to ¥61.546 million for merchandise and finished goods, ¥36.901 million for work in process, and ¥2.086 million for raw materials. The risk of further write-downs and additional recognition remains. - FY2022WorsenedAnnual report
「Amounts recorded in the consolidated financial statements for the current fiscal year: merchandise and finished goods ¥74.773 million; work in process ¥20.941 million; raw materials ¥5.334 million. If actual market demand or net realizable value deteriorates beyond the company's estimates, additional write-downs may be required.」
Inventory write-downs were ¥74.773 million for merchandise and finished goods, ¥20.941 million for work in process, and ¥5.334 million for raw materials, up from ¥51.983 million, ¥6.956 million, and ¥3.893 million, respectively, in the previous fiscal year. The risk of additional write-downs due to deterioration in demand or net realizable value has also continued. - FY2021First statedAnnual report
「The Group estimates the future cash flows recoverable from inventories based on expected future sales derived from market demand for inventories and their net realizable value, and records any necessary write-downs. If actual market demand or net realizable value deteriorates beyond the Group's estimates, additional write-downs may be required.」
As a significant accounting estimate, inventory write-downs were described separately for the first time. Write-downs recorded for the current fiscal year were ¥51.983 million for merchandise and finished goods, ¥6.956 million for work in process, and ¥3.893 million for raw materials. Additional write-downs may be required if market demand or net realizable value deteriorates.