Risk of recognizing impairment losses on fixed assets
First written in FY2019. 4 of 6 entries say "Materialised", first in FY2022-Q1. Latest entry: FY2026.
Hoden Seimitsu Kako Kenkyusho moved to the "Worse" side of this theme in 2024, 4 years after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
60 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「In the consolidated fiscal year, based primarily on the past performance and future business plans of the Machinery and Equipment segment, a decline in profitability was recognized at the Wakasa Plant. Accordingly, the carrying amount was reduced to the recoverable amount, and an impairment loss was recorded.」
The Company identified a decline in profitability at the Wakasa Plant and recognised total impairment losses of ¥61.571 million on buildings, machinery and equipment, land, leased assets and other assets. The risk of impairment losses on property, plant and equipment materialised as an actual accounting treatment. - 2026-05-01MaterialisedGeneral Meetings of Shareholders
「In the consolidated fiscal year, based primarily on the past performance and future business plans of the Machinery and Equipment segment, a decline in profitability was recognized at the Wakasa Plant. Accordingly, the carrying amount was reduced to the recoverable amount, and an impairment loss was recorded.」
The company recorded an impairment loss of ¥61.571 million for the Wakasa Plant, showing that the risk of impairment of fixed assets materialized in the full-year accounting treatment. - FY2025-H1MaterialisedAnnual report
「Impairment losses ¥4.928 million」
The Company recognised impairment losses of ¥4.928 million as an extraordinary loss during the current interim consolidated accounting period, and the risk of impairment losses on property, plant and equipment materialised again as an actual accounting treatment. - FY2022MitigatedAnnual report
「The main reason for the decrease in extraordinary losses was that impairment losses of ¥2,488 million related to the aircraft business and other operations were recognised in the previous consolidated fiscal year, whereas no such losses occurred in the current consolidated fiscal year.」
The Company stated that, after impairment losses of ¥2,488 million emerged in the previous consolidated fiscal year, no impairment losses occurred in the current consolidated fiscal year. However, the possibility of future recognition due to deteriorating business profitability and other factors remains an ongoing risk. - FY2022-Q1MaterialisedAnnual report
「The substantial decrease in net income attributable to owners of the parent in the 60th fiscal year was mainly due to the recognition of significant impairment losses on property, plant and equipment.」
Significant impairment losses on property, plant and equipment were actually recognised and became a factor in the substantial decrease in net income attributable to owners of the parent from the previous fiscal year. - FY2019First statedAnnual report
「Because the Group operates numerous business sites and businesses, the recognition of impairment losses under impairment accounting for land, buildings, production equipment and other fixed assets related to these operations could affect the Group's results and financial position.」
The Company newly disclosed the possibility that impairment losses on fixed assets associated with its numerous sites and businesses could affect results and financial position.