Risk of Closing Loss-Making Locations and Impairment Losses
First written in FY2019. 6 of 13 entries say "Materialised", first in FY2019. Latest entry: 2026-07-14.
Ahc Group moved to the "Worse" side of this theme in 2020, the same year as the typical company in this theme.
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
28 other companies' latest entry also says "Mitigated".
- 2026-07-14MitigatedFinancial results
「There were no significant impairment losses on fixed assets during the current interim consolidated accounting period.」
The ¥1,984 thousand impairment loss recognized in the same period of the previous year was not recognized in the current interim period, temporarily eliminating impairment losses related to unprofitable facilities. - FY2026-H1MitigatedAnnual report
「Interim consolidated accounting period (from 1 December 2025 to 31 May 2026) No applicable matters.」
It states that no impairment loss was recognized during the current interim consolidated accounting period, compared with the ¥1.984 million impairment loss recorded in the same period of the previous year. - FY2025WorsenedAnnual report
「Following a review of whether impairment losses were required for the establishments and stores, we reduced the carrying amounts of the asset groups for the establishments and stores listed above, where operating profit or loss had remained negative or was expected to remain negative, to their recoverable amounts. The resulting reduction of ¥63.413 million was recognized as an impairment loss under extraordinary losses.」
Impairment losses increased substantially from ¥6.088 million in the previous fiscal year to ¥63.413 million, and the scope expanded to welfare, nursing-care, food-service and operating assets. - FY2025-H1MitigatedAnnual report
「Following a review of whether impairment losses were required for the establishments and stores, we reduced the carrying amounts of the asset groups for the establishments and stores listed above, where operating profit or loss had remained negative or was expected to remain negative, to their recoverable amounts. The resulting reduction of ¥1.984 million was recognized as an impairment loss under extraordinary losses.」
An impairment loss of ¥1.984 million was recognized for 1 nursing-care location. Impairment occurred, but the amount decreased from ¥3.645 million in the previous interim period and the scope also narrowed. - FY2024MitigatedAnnual report
「During the consolidated fiscal year, the Group recognized impairment losses on the following assets: Class Asahi, Green Day Omiya Sakuragicho and Green Day Nishikoyama. Following a review of whether impairment losses were required for the establishments and stores, we reduced the carrying amounts of the asset groups for the establishments and stores listed above, where operating profit or loss had remained negative or was expected to remain negative, to their recoverable amounts. The resulting reduction of ¥6.088 million was recognized as an impairment loss under extraordinary losses.」
Impairment losses related to unprofitable locations decreased from ¥20.261 million in FY2023 to ¥6.088 million, and the scope was limited to 3 nursing-care locations. The risk has materialized, but both the amount and scope were lower than in the previous fiscal year. - FY2024-Q1MaterialisedAnnual report
「In the nursing-care business segment, we reduced the carrying amount of asset groups whose profitability had declined to their recoverable amount and recognized an impairment loss of ¥3.645 million during the cumulative first quarter of the fiscal year.」
An impairment loss of ¥3.645 million was recognized for asset groups with declining profitability in the nursing-care business. - FY2023-Q2RestatedAnnual report
「In the nursing-care business segment, we reduced the carrying amount of asset groups whose profitability had declined to their recoverable amount and recognized an impairment loss of ¥3.335 million during the cumulative second quarter of the fiscal year.」
It reiterates that cumulative impairment losses of ¥3.335 million were recognized for asset groups with declining profitability in the nursing-care business. - FY2023-Q1MaterialisedAnnual report
「In the nursing-care business segment, we reduced the carrying amount of asset groups whose profitability had declined to their recoverable amount and recognized an impairment loss of ¥3.335 million during the cumulative first quarter of the fiscal year.」
An impairment loss of ¥3.335 million was recognized for asset groups with declining profitability in the nursing-care business. - FY2022WorsenedAnnual report
「Following a review of whether impairment losses were required for the establishments and stores, we reduced the carrying amounts of the asset groups for the establishments and stores listed above, where operating profit or loss had remained negative or was expected to remain negative, to their recoverable amounts. The resulting reduction of ¥50.320 million was recognized as an impairment loss under extraordinary losses.」
An impairment loss of ¥50.320 million was recognized for the establishments and stores, including 1 nursing-care location and 3 food-service locations. Both the amount and scope increased from the ¥3.285 million recorded in the previous fiscal year. - FY2022-Q3MaterialisedAnnual report
「During the cumulative third quarter of the fiscal year, we recognized impairment losses of ¥2.422 million in the nursing-care business and ¥19.370 million in the food-service business for stores where operating profit or loss had remained negative or was expected to remain negative.」
Impairment losses of ¥2.422 million in the nursing-care business and ¥19.370 million in the food-service business were recognized for unprofitable locations. - FY2022-Q2MaterialisedAnnual report
「During the cumulative second quarter of the fiscal year, we recognized impairment losses of ¥19.370 million for stores in the food-service business where operating profit or loss had remained negative or was expected to remain negative.」
An impairment loss of ¥19.370 million was recognized for unprofitable stores in the food-service business. - FY2021-Q3MaterialisedAnnual report
「Following a review of whether impairment losses were required for the food-service stores, we reduced the carrying amounts of the stores listed above, where operating profit or loss had remained negative or was expected to remain negative, to their recoverable amounts. The resulting reduction of ¥3.285 million was recognized as an impairment loss under extraordinary losses.」
An impairment loss of ¥3.285 million was recognized for food-service stores because operating profit or loss remained negative. - FY2019MaterialisedAnnual report
「Following a review of whether impairment losses were required for the food-service stores, we decided to close the stores listed above. We therefore reduced their carrying amounts to recoverable amounts and recognized the reduction of ¥1.028 million as an impairment loss under extraordinary losses.」
An impairment loss of ¥1.028 million was recognized for the Negima Sanzou Ichigaya store, indicating that the risk materialized in the current fiscal year.