Impairment Risk for Store Fixed Assets
First written in FY2020. 10 of 23 entries say "Mitigated", first in FY2022-Q1. Latest entry: FY2026.
QB Net Holdings moved to the "Worse" side of this theme in 2020, 3 years after the typical company in this theme (2017).
The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.
26 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Impairment losses Buildings 1 2 Fixtures and equipment － － Right-of-use assets 3 9 Other － － Total 5 11」
Impairment losses on store assets and other assets increased from ¥5 million in the previous fiscal year to ¥11 million. In particular, impairment losses on right-of-use assets increased from ¥3 million to ¥9 million. - FY2026-H1MaterialisedAnnual report
「Impairment losses － 4」
The company recognized ¥4 million in impairment losses in its overseas business during the interim consolidated accounting period under review, meaning that the impairment risk for store assets and other assets once again materialized in the results. - FY2025MitigatedAnnual report
「Impairment losses Buildings 1 Fixtures and equipment － Right-of-use assets 3 Other － Total 5」
Impairment losses on store assets and other assets decreased from ¥115 million in the previous fiscal year to ¥5 million. - FY2025-H1MitigatedAnnual report
「Impairment losses △1 － Impairment losses △10 －」
No impairment losses were recorded on property, plant and equipment or right-of-use assets during the interim consolidated accounting period under review. Impairment losses had been recorded on both categories during the previous interim consolidated accounting period. - FY2024WorsenedAnnual report
「Impairment losses Buildings 16 Fixtures and equipment 3 Right-of-use assets 95 Other 0 Total 115」
Impairment losses on store assets and other assets increased from ¥71 million in the previous fiscal year to ¥115 million. Impairment losses on right-of-use assets were particularly high at ¥95 million. - FY2024-Q3MitigatedAnnual report
「Impairment losses 39 12」
Impairment losses in the cumulative third-quarter period under review were ¥12 million, down from ¥39 million in the same period of the previous year. - FY2024-Q2MitigatedAnnual report
「Impairment losses 35 12」
Impairment losses in the cumulative second-quarter period under review were ¥12 million, down from ¥35 million in the same period of the previous year. - FY2024-Q1MitigatedAnnual report
「Other operating expenses decreased by ¥35 million year on year to ¥4 million, mainly because impairment losses on store assets declined.」
As impairment losses on store assets declined, other operating expenses fell by ¥35 million year on year to ¥4 million. - FY2023MitigatedAnnual report
「Impairment losses Buildings 37 Fixtures and equipment 0 Right-of-use assets 33 Other 0 Total 71」
Impairment losses on store assets and other assets decreased from ¥147 million in the previous fiscal year to ¥71 million. Impairment losses on buildings and right-of-use assets, however, continue to be recognized. - FY2023-Q3MitigatedAnnual report
「Impairment losses 43 39」
Impairment losses in the cumulative third-quarter period under review were ¥39 million, down from ¥43 million in the same period of the previous year. Impairment losses on property, plant and equipment and right-of-use assets, however, continue to occur. - FY2023-Q2WorsenedAnnual report
「Impairment losses 18 35」
Impairment losses in the cumulative second-quarter period were ¥35 million, up from ¥18 million in the same period of the previous year. Impairment losses were recognized on property, plant and equipment and right-of-use assets. - FY2023-Q1WorsenedAnnual report
「Impairment losses 2 33」
Impairment losses in the first quarter under review were ¥33 million, up from ¥2 million in the same period of the previous year. - FY2022MitigatedAnnual report
「Impairment losses Buildings 72 Fixtures and equipment 1 Right-of-use assets 73 Total 147」
Impairment losses on store assets and other assets decreased from ¥282 million in the previous fiscal year to ¥147 million. Impairment losses on buildings and right-of-use assets, however, continue to be recognized. - FY2022-Q3MitigatedAnnual report
「Impairment losses 92 43」
Impairment losses in the cumulative third-quarter period were ¥43 million, down from ¥92 million in the same period of the previous year. Impairment losses on property, plant and equipment and right-of-use assets, however, continue to occur. - FY2022-Q2MaterialisedAnnual report
「Impairment losses ¥18 million」
Impairment losses of ¥18 million were recorded in the cumulative second-quarter period under review, unchanged from ¥18 million in the cumulative second-quarter period of the previous fiscal year. Impairment losses on store assets and other assets continue to occur. - FY2022-Q1MitigatedAnnual report
「Impairment losses 7 2」
Impairment losses in the first quarter under review were ¥2 million, down from ¥7 million in the same period of the previous year. The company also stated that there had been no acquisitions, disposals or indications of impairment of goodwill. - FY2021WorsenedAnnual report
「Impairment losses Buildings 128 Fixtures and equipment 0 Right-of-use assets 152 Other 0 Total 282」
Impairment losses on store assets and other assets increased from ¥78 million in the previous fiscal year to ¥282 million, including ¥128 million on buildings and ¥152 million on right-of-use assets. No impairment loss on goodwill was recognized. - FY2021-Q3MaterialisedAnnual report
「Following a review of whether impairment losses on stores were required based on the new assumptions described above, impairment losses on property, plant and equipment and right-of-use assets were recognized at some stores. No impairment loss on goodwill was recognized, and no deferred tax assets were written down.」
Impairment testing was conducted on the assumption that the impact of COVID-19 would be prolonged, and impairment losses were recognized on property, plant and equipment and right-of-use assets at some stores. The notes state impairment losses of ¥44 million on property, plant and equipment and ¥47 million on right-of-use assets. - FY2021-Q2MaterialisedAnnual report
「Impairment Loss」
Impairment losses of ¥18 million were recorded in the cumulative second-quarter period under review. Impairment losses of ¥14 million on property, plant and equipment and ¥4 million on right-of-use assets were incurred, indicating that the risk of impairment of store assets and other assets continues to materialize in the results. - FY2021-Q1MaterialisedAnnual report
「Impairment loss 7」
Impairment losses of ¥7 million on property, plant and equipment and other assets were recorded in the first quarter under review, indicating that the risk of impairment of store assets continues to materialize in the results. - FY2020First statedAnnual report
「・Impairment losses on store property, plant and equipment」
Impairment losses on store property, plant and equipment were listed separately as a key risk. In the consolidated fiscal year under review, the company recognized impairment losses of ¥43 million on buildings, ¥2 million on fixtures and equipment, and ¥32 million on right-of-use assets, for a total of ¥78 million.