Impairment losses on stores and fixed assets
First written in FY2022. 1 of 3 entries say "Mitigated", first in FY2024. Latest entry: 2026-03-05.
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
23 other companies' latest entry also says "Restated".
- 2026-03-05RestatedGeneral Meetings of Shareholders
「If changes in the conditions or assumptions underlying the estimates arise due to changes in the business plan or market environment, impairment losses may become necessary.」
The Company continued to describe the risk associated with estimating future cash flows in relation to impairment of stores and fixed assets. - FY2024MitigatedAnnual report
「We deliberately avoid excessive store openings and seek to reduce risk by opening stores mainly in commercial facilities, department stores, and street-front locations in major cities, together with operating limited-time pop-up stores.」
The company continues its policy of avoiding excessive store openings and combining stores in major cities with pop-ups as a measure against impairment risk. - FY2022First statedAnnual report
「If the cash flows generated by these fixed assets remain negative and it becomes difficult to recover the investment, impairment losses may arise and affect our financial performance and financial position.」
The company identifies impairment risk for fixed assets such as directly operated store interiors if cash flows become negative and investment recovery becomes difficult.