Impairment Risk for Property, Plant and Equipment
First written in FY2018. 22 of 23 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2020: 5 of 15 companies on the "Worse" side.
25 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group applies the Accounting Standard for Impairment of Fixed Assets and calculates the profit or loss and cash flow arising from operating activities at its business locations and subsidiaries to measure impairment and perform related procedures.」
The risk of impairment of fixed assets based on the profit or loss and cash flow of business locations and subsidiaries, and the measurement method, continue to be disclosed. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2024RestatedAnnual report
「The Group applies the Accounting Standard for Impairment of Fixed Assets and calculates the profit or loss and cash flow arising from operating activities at its business locations and subsidiaries to measure impairment and perform related procedures.」
The risk of impairment of fixed assets based on the profit or loss and cash flow of business locations and subsidiaries continues to be disclosed. - FY2024-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2024-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2024-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2023RestatedAnnual report
「The Group applies the Accounting Standard for Impairment of Fixed Assets and calculates the profit or loss and cash flow arising from operating activities at its business locations and subsidiaries to measure impairment and perform related procedures. Depending on the profit or loss and cash flow generated by those business locations or subsidiaries in the future, the Group's operating results and financial condition may be affected.」
The risk of impairment of fixed assets based on the profit or loss and cash flow of business locations and subsidiaries continues to be disclosed. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2023-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2022RestatedAnnual report
「The Group applies the Accounting Standard for Impairment of Fixed Assets and calculates the profit or loss and cash flow arising from operating activities at its business locations and subsidiaries to measure impairment and perform related procedures. Depending on the profit or loss and cash flow generated by those business locations or subsidiaries in the future, the Group's operating results and financial condition may be affected.」
The risk of impairment of fixed assets based on the profit or loss and cash flow of business locations and subsidiaries continues to be described. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2021-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
It is stated that there has been no material change in the risk of impairment of fixed assets. - FY2020RestatedAnnual report
「The Group applies the Accounting Standard for Impairment of Fixed Assets and calculates the profit or loss and cash flow arising from operating activities at its business locations and subsidiaries to measure impairment and perform related procedures. Depending on the profit or loss and cash flow generated by those business locations or subsidiaries in the future, the Group's operating results and financial condition may be affected.」
The risk of impairment of fixed assets based on the profit or loss and cash flow of business locations and subsidiaries continues to be described. - FY2020-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in business and other risks, and no specific change in the risk of impairment of fixed assets is indicated. - FY2020-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in business and other risks, and no specific change in the risk of impairment of fixed assets is indicated. - FY2020-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no occurrences of matters that could materially affect investors’ investment decisions among the matters relating to the business and financial position described in this quarterly report, nor were there any material changes to the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」
No specific material change is indicated in the risk of impairment of fixed assets. - FY2019RestatedAnnual report
「The Group applies the Accounting Standard for Impairment of Fixed Assets and calculates the profit or loss and cash flow arising from operating activities at its business locations and subsidiaries to measure impairment and perform related procedures. Depending on the profit or loss and cash flow generated by those business locations or subsidiaries in the future, the Group's operating results and financial condition may be affected.」
The risk of impairment of fixed assets based on the profit or loss and cash flow of business locations and subsidiaries continues to be described. - FY2019-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in business and other risks, and no specific change in the risk of impairment of fixed assets is indicated. - FY2019-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company explicitly states that there have been no material changes in business and other risks, and no specific change in the risk of impairment of fixed assets is indicated. - FY2018First statedAnnual report
「Depending on the profit or loss and cash flow generated by the relevant business location or subsidiary in the future, the Group's operating results and financial condition may be affected.」
It is stated that impairment of fixed assets may affect operating results and financial condition depending on the profit or loss and cash flow of business locations and subsidiaries.