Komori
Yamada (6392) · RiskRestated

Impact on financial results from impairment of fixed assets

First written in FY2020. 11 of 12 entries say "Restated". Latest entry: FY2025.

12entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2020 – FY20252020: 320202021: 320212022: 120222023: 320232024: 120242025: 12025
Same theme, other companies
Estimation Uncertainty in Fixed Asset ImpairmentA theme 72 companies write about · 71 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 16 of 44 companies on the "Worse" side.

31 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 72 companies compared. The sentences above are computed from all 72.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「If the Group needs to recognize impairment losses on its property, plant and equipment, this could have a material impact on the Group’s results.」

    The risk of impairment of property, plant and equipment if future cash flows decline continues to be disclosed.
  2. FY2025-H1RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  3. FY2024-Q2RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  4. FY2024-Q1RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  5. FY2023-Q3RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  6. FY2023-Q1RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  7. FY2022-Q2RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  8. FY2022-Q1RestatedAnnual report

    「With respect to impairment accounting for fixed assets, if it is determined that the carrying amounts of fixed assets held by our Group cannot be recovered through future cash flows, their carrying amounts must be reduced to the recoverable amounts, with the reduction recorded as an impairment loss. If our Group is required to record impairment losses on its fixed assets, this may have a material impact on the performance of our Group.」

    The risk that impairment losses on fixed assets resulting from a decline in future cash flows could affect performance continues to be disclosed.
  9. FY2021-Q3RestatedAnnual report

    「However, if expected future cash flows decline as a result of changes in the business environment, additional impairment charges may have a material impact on the performance of our Group.」

    The risk of additional impairment charges resulting from a decline in expected future cash flows continues to be disclosed.
  10. FY2021-Q2RestatedAnnual report

    「However, if expected future cash flows decline as a result of changes in the business environment, additional impairment charges may have a material impact on the performance of our Group.」

    The risk of additional impairment charges resulting from a decline in expected future cash flows continues to be disclosed.
  11. FY2021-Q1RestatedAnnual report

    「However, if expected future cash flows decline as a result of changes in the business environment, additional impairment charges may have a material impact on the performance of our Group.」

    The risk of additional impairment charges resulting from a decline in expected future cash flows continues to be disclosed.
  12. FY2020First statedAnnual report

    「However, if expected future cash flows decline as a result of changes in the business environment, additional impairment charges may have a material impact on the performance of our Group.」

    The risk that additional impairment charges could affect performance if expected future cash flows from fixed assets decline was newly disclosed.
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Yamada's next results are scheduled for 2026-11-09. Read the earnings preview
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