Komori
and factory,inc (7035) · RiskMaterialised

Impairment of Application Software Due to Lower Earnings Outlook

First written in FY2020-Q3. 3 of 6 entries say "Materialised", first in FY2020-Q3. Latest entry: FY2025.

6entries
6years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2020-Q3RestatedFY2022-Q1 – FY2023-Q3MaterialisedFY2025-H1 – FY20252020: 120202021: 020212022: 220222023: 120232024: 020242025: 22025
Same theme, other companies
Impairment Due to Declining Profitability of App Service Rights and Business AssetsA theme 5 companies write about · 5 as a headwind · 0 as a tailwind

and factory,inc moved to the "Worse" side of this theme in 2025, 4 years after the typical company in this theme (2021).

3 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2025MaterialisedAnnual report

    「Impairment loss 6,191」

    In FY2025, the APP Business recorded an impairment loss of ¥6.191 million. The company-wide impairment loss was ¥59.505 million, indicating that the risk of asset valuation declines associated with lower earnings expectations and other factors continues to materialize.
  2. FY2025-H1MaterialisedAnnual report

    「In the “APP Business” segment, the company recorded an impairment loss on fixed assets. The impairment loss amounted to ¥5.591 million.」

    The APP Business recorded an impairment loss of ¥5.591 million on fixed assets. The impairment risk for app-related assets associated with lower earnings expectations and other factors has re-emerged with a quantified impact.
  3. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    States that there has been no material change in the risk of impairment of app software due to lower earnings expectations.
  4. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    States that there has been no material change in the risk of impairment of app software due to lower earnings expectations.
  5. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no new businesses or other developments, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」

    States that there has been no material change in the risk of impairment of app software due to lower earnings expectations.
  6. FY2020-Q3MaterialisedAnnual report

    「In the “Smartphone APP Business” segment, for software held by the company from which the originally anticipated revenue can no longer be expected, the recoverable amount was set at zero and the full carrying amount was recorded as an impairment loss. The impairment loss recorded was ¥16.847 million.」

    The company recorded an impairment loss of ¥16.847 million on app-related software from which the originally anticipated revenue could no longer be expected.
Moved together

"Share Value Dilution from the Exercise of Stock Acquisition Rights" moved the same way as this thread, in the same document, in 3 of its 6 moves.

322★123
  1. ★This thread
  2. 1Share Value Dilution from the Exercise of Stock Acquisition Rights3×
  3. 2IoT Market, Economic Conditions and Fluctuations in Travel Demand2×
  4. 3Changes in Hostel Development, Real Estate Prices and Sales Schedules2×

★ 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
and factory,inc's next results are scheduled for 2026-10-15. Read the earnings preview
News
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