Impact of Applying Impairment Accounting
First written in FY2019. 10 of 13 entries say "Restated". Latest entry: FY2024-Q3.
The whole theme swung hardest in 2020: 63 of 115 companies on the "Worse" side.
- FY2024-Q3RestatedAnnual report
「During the nine months ended the third quarter, there were no new business or other risks and no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2023No Impairment Loss in the Fiscal YearAnnual report
「During the fiscal year, there were no assets or asset groups determined to show indications of impairment.」
Although an impairment loss of ¥2.502 million was recorded on idle land in the previous fiscal year, no indications of impairment or impairment loss were reported for the current fiscal year. - FY2023-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2022MaterialisedAnnual report
「During the fiscal year, we recorded an impairment loss on idle land whose market value had declined.」
An impairment loss of ¥2.502 million was recorded due to the decline in the market value of idle land. - FY2022-Q3RestatedAnnual report
「During the nine months ended the third quarter, there were no new business or other risks and no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter, there were no new business or other risks and no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2021-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2020-Q3RestatedAnnual report
「During the nine months ended the third quarter, there were no new business or other risks and no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2020-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2020-Q1RestatedAnnual report
「During the six months ended [current first quarter], there was no emergence of new business or other risks, nor any material change in the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in business and other risks, including the impact of applying impairment accounting. - FY2019First statedAnnual report
「If the profitability of these assets declines, for example because they fail to generate cash flows as expected, and recovery of the investment becomes unlikely, impairment processing may be required. In that event, we may record an impairment loss, which could affect our financial position and operating results.」
The possibility of recording impairment losses due to declining profitability of business-use equipment, real estate and other assets was disclosed as a new risk.