Impairment Due to Declining Profitability of Fixed Assets
First written in FY2022. 5 of 9 entries say "Worsened", first in FY2025. Latest entry: FY2026.
Miahelsa Holdings moved to the "Worse" side of this theme in 2023, 3 years after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
13 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The company recorded an impairment loss of ¥454.302 million on fixed assets during the current consolidated fiscal year.」
Impairment losses on fixed assets increased from ¥426.259 million in the previous fiscal year to ¥454.302 million. Impairment arose at facilities in the pharmaceutical, childcare support and nursing care businesses. - FY2025WorsenedAnnual report
「For asset groups whose operating results have remained negative and asset groups for which recovery of existing investments has become difficult due to closure or other factors, the company reduced the carrying amount to the recoverable amount where the latter was below the carrying amount, and recorded the reduction of ¥426.259 million as an impairment loss under extraordinary losses.」
Impairment losses on fixed assets increased from ¥256.601 million in the previous fiscal year to ¥426.259 million, and arose across multiple businesses, including pharmaceuticals, childcare support and nursing care. - FY2025-H1MaterialisedAnnual report
「In the Childcare Support segment, the company recorded an impairment loss on assets used in its childcare business. The impairment loss recorded for the interim consolidated accounting period was ¥20.131 million.」
The company recorded an impairment loss of ¥20.131 million on assets used by its childcare support facilities during the interim consolidated accounting period. Impairment due to declining profitability of fixed assets continues to occur. - FY2023-Q3MaterialisedAnnual report
「For asset groups whose operating results have remained negative and asset groups for which recovery of existing investments has become difficult due to closure or other factors, the company reduced the carrying amount to the recoverable amount where the latter was below the carrying amount, and recorded the reduction of ¥13.885 million as an impairment loss under extraordinary losses.」
For assets used by nursing care facilities, the company recorded an impairment loss of ¥13.885 million for asset groups with continued negative earnings or for which investment recovery had become difficult due to closure or other factors. - FY2022First statedAnnual report
「Changes in estimates resulting from unforeseeable future changes in business assumptions could reduce future cash flows and recoverable amounts, potentially resulting in impairment losses. For the current consolidated fiscal year, the company recorded an impairment loss of ¥113.711 million.」
While disclosing impairment of fixed assets as a future risk, the company actually recorded total impairment losses of ¥113.711 million for assets used by nursing care facilities, childcare facilities and the head office during the current period.