Inventory Valuation Uncertainty and Valuation Loss Risk
First written in FY2021. 6 of 8 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2018: 10 of 36 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
Explains that there have been no new developments or material changes concerning uncertainty in inventory valuation and the risk of inventory write-downs. - FY2024-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
Explains that there have been no new developments or material changes concerning uncertainty in inventory valuation and the risk of inventory write-downs. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
Explains that there have been no new developments or material changes concerning uncertainty in inventory valuation and the risk of inventory write-downs. - FY2022MitigatedAnnual report
「Gross profit increased by ¥592 million, or 17.1% year on year, due to the effect of higher sales, an improvement in the gross margin accompanying a more favorable sales mix, and a decrease in inventory valuation losses.」
Inventory valuation losses declined from ¥205.624 million in the previous fiscal year to ¥55.364 million in the current fiscal year, reducing the downward impact of the losses on profit. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
Explains that there have been no new developments or material changes concerning uncertainty in inventory valuation and the risk of inventory write-downs. - FY2022-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
Explains that there have been no new developments or material changes concerning uncertainty in inventory valuation and the risk of inventory write-downs. - FY2022-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
Explains that there have been no new developments or material changes concerning uncertainty in inventory valuation and the risk of inventory write-downs. - FY2021First statedAnnual report
「The Group values inventories at the end of each period based on historical consumption, taking into account available forward-looking information as of the estimation date. Estimates are subject to uncertainty, including significant unexpected changes in the operating environment and the accuracy of information obtained, and such changes may result in inventory write-downs and valuation losses being recognized.」
Newly disclosed uncertainty in inventory valuation as a risk; inventory valuation losses of ¥205.624 million were charged to cost of sales during the current fiscal year.