Inventory-valuation risk associated with order cancellations and changes in supply and demand
First written in FY2021. 1 of 4 entries say "Materialised", first in FY2022. Latest entry: FY2026.
Helios Techno Holding moved to the "Worse" side of this theme in 2022, 2 years before the typical company in this theme (2024).
The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.
36 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「棚卸資産評価損 △71,700 △10,136」
棚卸資産評価損は前期の71,700千円から10,136千円へ減少した。棚卸資産も仕掛品等の減少により、評価損計上額が縮小した。 - FY2025WorsenedAnnual report
「棚卸資産評価損 △30,561 △71,700」
棚卸資産評価損は前期の30,561千円から71,700千円へ増加した。市場の需給変化や将来発生原価・正味売却価額の見積り変更が財務諸表に影響する可能性も継続している。 - FY2022棚卸資産評価損増加・事業整理損計上Annual report
「棚卸資産評価損 178,060 392,908」
棚卸資産評価損は前期の1億7,806万円から3億9,290万8千円へ増加した。また、製造装置事業の一部事業撤退に伴い、事業整理損2,370万4千円を計上した。 - FY2021First statedAnnual report
「Inventories are valued using the cost method, under which carrying values are written down to net realizable value when the carrying value exceeds the estimated costs to be incurred after the balance-sheet date and net realizable value. The carrying values of slow-moving inventories outside the normal operating cycle are also written down systematically. If an order is canceled after production has begun based on an order, for example because a customer becomes insolvent, the saleability of work in process is assessed individually and net realizable value is estimated.」
For the first time, identifies uncertainty in inventory valuation arising from future costs, net realizable value, slow-moving inventory and order cancellations caused by customer insolvency as a key accounting estimate.