Recognition of an inventory valuation loss following a review of inventory valuation
First written in FY2024-Q2. 3 of 7 entries say "Mitigated", first in FY2025. Latest entry: 2026-08-12.
The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- 2026-08-12ReframedEarnings
「During the first quarter of the current fiscal year, we changed the estimation method for excess inventories that had fallen outside the normal operating cycle, from a method based on future saleability determined by considering order conditions and other factors, to a method based on past sales performance.」
The company changed its inventory valuation estimate from a method based on future saleability to one based on past sales performance, explaining that the impact on earnings was temporary. - FY2026MitigatedAnnual report
「Inventory valuation loss △¥119.230 million」
Reflecting a recovery in forecasts for future sales and other factors, reversals of book-value write-downs and other items occurred, reducing the inventory valuation loss from the previous year's reversal of ¥463.705 million to ¥119.230 million. - 2026-05-11MitigatedRevision of earnings forecasts
「Lower inventory valuation losses because inventory was reduced more than expected」
The reduction in inventory valuation losses was identified as a factor driving up operating income and each subsequent profit level, indicating that inventory write-down conditions had improved from the previous forecast. - FY2025MitigatedAnnual report
「For the inventory valuation loss for the fiscal year, reversals of book-value write-downs and other items, reflecting a recovery in forecasts for future sales, resulted in a negative ¥463.705 million.」
The inventory valuation loss, which had increased significantly in the previous year, was reversed in the current year as a recovery in forecasts for future sales resulted in reversals of book-value write-downs. - FY2024Significant increase in inventory valuation lossAnnual report
「The Company recorded ¥2,096.255 million as an impairment loss on merchandise and products.」
Amid weak demand and inventory adjustments, the inventory valuation loss on the Company's merchandise and products increased significantly from ¥188.464 million in the previous year to ¥2,096.255 million. - FY2024-Q3RestatedAnnual report
「In addition to a significant decline in sales, mainly in the Chinese market, a review of inventory valuations resulted in an inventory valuation loss, causing operating income to decline significantly.」
The decline in sales, mainly in the Chinese market, and the inventory valuation loss arising from a review of inventory valuations continue to be identified as factors behind the decline in operating income. - FY2024-Q2First statedAnnual report
「In addition to a significant decline in sales, mainly in the Chinese market, a review of inventory valuations resulted in an inventory valuation loss, causing operating income to decline significantly.」
For the first time, the inventory valuation loss arising from a review of inventory valuations is described as a separate theme and identified as a factor behind the decline in operating income.