Komori
The Lead Co. (6982) · RiskMaterialised

Recognition of impairment losses on fixed assets

First written in FY2017. 2 of 7 entries say "Restated". Latest entry: FY2025-H1.

7entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2017 – FY2019MaterialisedFY2021 – FY2022DroppedFY20232017: 120172018: 120182019: 120192020: 020202021: 120212022: 120222023: 120232024: 12024
Same theme, other companies
Fixed-asset impairment associated with the exit from the electronics businessA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

No other company in this theme has enough history to compare yet.

Full recordFilings, disclosures and news, newest first
  1. FY2025-H1MaterialisedAnnual report

    「Impairment loss — thousand yen 757 thousand yen」

    An impairment loss of ¥757 thousand was recognized as part of the breakdown of the loss on withdrawal from the electronics business. The recognition of impairment losses on property, plant and equipment has reappeared in the actual results.
  2. FY2023DroppedAnnual report

    「Impairment loss 37,658 -」

    The ¥37.658 million impairment loss recognized in the previous fiscal year was not recognized during the fiscal year, and the year's significant accounting estimates contain no separate disclosure concerning the risk of impairment losses on property, plant and equipment.
  3. FY2022WorsenedAnnual report

    「Extraordinary losses totaled ¥44 million, comprising a ¥6 million loss on disposal of property, plant and equipment and a ¥37 million impairment loss,」

    The impairment loss on property, plant and equipment was ¥37 million, a substantial increase from ¥1.154 million in the previous fiscal year. The impact of the risk of recognizing impairment losses has expanded.
  4. FY2021MaterialisedAnnual report

    「Impairment loss - 1,154」

    An impairment loss of ¥1.154 million was recognized during the fiscal year, and the risk of recognizing impairment losses on property, plant and equipment materialized.
  5. FY2019RestatedAnnual report

    「When an event indicating that an asset or asset group may be impaired (an impairment indicator) exists, recoverability may be assessed and the amount expected to be unrecoverable may be recognized as an impairment loss.」

    The assessment of recoverability and the risk of recognizing impairment losses when an impairment indicator exists for property, plant and equipment or an asset group remain ongoing.
  6. FY2018RestatedAnnual report

    「When an event indicating that an asset or asset group may be impaired (an impairment indicator) exists, recoverability may be assessed and the amount expected to be unrecoverable may be recognized as an impairment loss.」

    The assessment of recoverability and the risk of recognizing impairment losses when an impairment indicator exists for property, plant and equipment or an asset group remain ongoing.
  7. FY2017First statedAnnual report

    「When an event indicating that an asset or asset group may be impaired (an impairment indicator) exists, recoverability may be assessed and the amount expected to be unrecoverable may be recognized as an impairment loss.」

    It states that when an impairment indicator exists for property, plant and equipment or an asset group, an impairment loss may be recognized following an assessment of recoverability.
Moved together

"Strengthening Cost Competitiveness by Improving Production Efficiency and Managing Major Expenses" moved the same way as this thread, in the same document, in 3 of its 7 moves.

322222★123456
  1. ★This thread
  2. 1Strengthening Cost Competitiveness by Improving Production Efficiency and Managing Major Expenses3×
  3. 2Building a Revenue Structure That Generates Stable Profits2×
  4. 3Dependence on Specific Customers and the Overseas Shift in Automobile Production2×
  5. 4Downside to Demand from Overseas Economic Slowdown, Yen Appreciation and Consumption Tax Increase2×
  6. 5Dependence on Interest-Bearing Debt and Rising Interest Rates2×
  7. 6Intensifying Competition Driven by the Breakdown of Supplier Group Ties, Overseas Sourcing and Modularization2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
The Lead Co.'s next results are scheduled for 2026-11-10. Read the earnings preview
News
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