Risk of Inventory Valuation Losses Due to Lower Product Selling Prices and Weak Sales
First written in FY2022. 1 of 3 entries say "Materialised", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.
36 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Inventory carrying amount write-down ¥11.382 million ¥2.047 million」
Inventory valuation losses continue to be recognized, but the inventory carrying amount write-down decreased from ¥11.382 million in the previous fiscal year to ¥2.047 million. - FY2025MaterialisedAnnual report
「The ending inventory balance is stated after a write-down of its carrying amount due to lower profitability, and the following inventory valuation loss is included in cost of sales.」
For the risk of valuation losses due to lower product prices and weak sales, an inventory carrying amount write-down of ¥11.382 million was included in cost of sales for the current period, indicating that a valuation loss was actually recognized. - FY2022First statedAnnual report
「If selling prices for products in the metal products business decline due to market trends, changes in customers’ sales strategies or other factors, or if sales performance falls substantially below initial forecasts, additional inventory valuation losses may be recognized, potentially affecting the financial position and results of operations of the Company Group.」
The Company newly specified the risk of additional valuation losses due to lower product prices and weak sales. Merchandise and finished goods were disclosed at ¥1,317.767 million, and an inventory carrying amount write-down of ¥17.004 million was included in the current period, indicating that a valuation loss was actually recognized.