Inventory Valuation Loss Risk
First written in FY2021. 14 of 18 entries say "Worsened", first in FY2022-Q2. Latest entry: 2026-11-13.
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- 2026-11-13WorsenedResults
「棚卸資産が1,482百万円、増加した」
棚卸資産が前年度末から増加し、在庫エクスポージャーの拡大が続いた。 - FY2026WorsenedAnnual report
「Merchandise and finished goods: ¥10,805,225 thousand; work in process: ¥7,956,751 thousand; raw materials and supplies: ¥6,948,810 thousand; total: ¥25,710,788 thousand. If market conditions deteriorate and net realizable value falls significantly, or if inventories held beyond a certain period outside the normal operating cycle increase, a loss may arise and have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
Inventories subject to valuation increased from ¥23,677,713 thousand in the previous fiscal year to ¥25,710,788 thousand, expanding exposure to valuation losses. The inventory valuation loss was ¥69,727 thousand. - FY2026-H1WorsenedAnnual report
「This was mainly due to increases of ¥2,541 million in notes and accounts receivable, ¥1,991 million in inventories and ¥1,739 million in cash and deposits, among other factors.」
Inventories increased by ¥1,991 million from the end of the previous fiscal year, again expanding the inventory exposure subject to valuation loss risk. The increase in inventories in operating activities was ¥2,525 million. - FY2025Lower Inventory Balance and Higher Valuation LossesAnnual report
「Merchandise and finished goods: ¥9,684,346 thousand; work in process: ¥6,856,121 thousand; raw materials and supplies: ¥7,137,245 thousand; total: ¥23,677,713 thousand.」
Inventories subject to valuation decreased from ¥26,350,778 thousand in the previous fiscal year to ¥23,677,713 thousand, and operating cash flow also improved. Meanwhile, the inventory valuation loss increased from ¥57,350 thousand to ¥143,044 thousand. - FY2025-H1Slower inventory growth and improved operating cash flowAnnual report
「Inventories decreased by ¥1,644 million, compared with an increase of ¥2,879 million in the same period of the previous year.」
In operating cash flow, inventories changed from an increase of ¥2,879 million in the same period of the previous year to a decrease of ¥1,644 million. Meanwhile, total inventories on the balance sheet increased slightly from the end of the previous fiscal year. - FY2024-Q3WorsenedAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal period were ¥88,128 million, an increase of ¥8,885 million from the previous consolidated fiscal year. This was mainly due to increases of ¥3,049 million in notes and accounts receivable, ¥4,038 million in inventories and ¥2,297 million in property, plant and equipment, among other factors.」
Inventories increased by ¥4,038 million from the end of the previous fiscal year, and the expansion of inventory exposure subject to valuation loss risk continued. - FY2024-Q2WorsenedAnnual report
「This was mainly due to increases of ¥2,299 million in notes and accounts receivable, ¥4,108 million in inventories and ¥1,615 million in property, plant and equipment, among other factors.」
Inventories increased by ¥4,108 million from the end of the previous consolidated fiscal year, and the expansion of inventory exposure subject to valuation loss risk continued. The increase in inventories in operating activities was ¥2,879 million. - FY2024-Q1WorsenedAnnual report
「Total assets at the end of the first quarter of the current consolidated fiscal period were ¥83,041 million, an increase of ¥3,798 million from the previous consolidated fiscal year. This was mainly due to increases of ¥1,518 million in inventories, ¥1,030 million in notes and accounts receivable, and ¥958 million in cash and deposits, among other factors.」
Inventories increased by ¥1,518 million from the end of the previous fiscal year, and the expansion of inventory exposure subject to valuation loss risk continued. - FY2023WorsenedAnnual report
「Merchandise and finished goods: ¥10,911,903 thousand; work in process: ¥6,644,249 thousand; raw materials and supplies: ¥5,499,287 thousand; total: ¥23,055,439 thousand. If market conditions deteriorate and net realizable value falls significantly, a loss may arise and have a material impact.」
Inventories subject to valuation increased from ¥20,058,453 thousand in the previous fiscal year to ¥23,055,439 thousand, expanding exposure to valuation losses if market conditions deteriorate. An inventory valuation loss of ¥149,967 thousand was also included in cost of sales. - FY2023-Q3Continued Increase in InventoriesAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal period were ¥79,706 million, an increase of ¥9,283 million from the previous consolidated fiscal year. This was mainly due to increases of ¥2,379 million in notes and accounts receivable, ¥2,380 million in inventories, ¥1,831 million in property, plant and equipment, and ¥1,504 million in cash and deposits, among other factors.」
Inventories increased by ¥2,380 million from the end of the previous fiscal year, and the expansion of inventory exposure subject to valuation loss risk continued. - FY2023-Q2WorsenedAnnual report
「Total assets at the end of the second quarter of the current consolidated fiscal period were ¥81,063 million, an increase of ¥10,640 million from the previous consolidated fiscal year. This was mainly due to increases of ¥2,320 million in notes and accounts receivable, ¥3,453 million in inventories and ¥2,402 million in property, plant and equipment, among other factors.」
Inventories increased by ¥3,453 million from the end of the previous fiscal year, further expanding the inventory exposure subject to valuation loss risk. - FY2023-Q1WorsenedAnnual report
「This was mainly due to an increase of ¥904 million in inventories, up 2.1% year on year, among other factors.」
Inventories increased by ¥904 million during the first-quarter cumulative period, further expanding the inventory exposure subject to valuation loss risk. There was no disclosure that a valuation loss had been recorded during the quarter. - FY2022WorsenedAnnual report
「Merchandise and finished goods: ¥9,804,127 thousand; work in process: ¥5,841,381 thousand; raw materials and supplies: ¥4,412,945 thousand; total: ¥20,058,453 thousand. If market conditions deteriorate and net realizable value falls significantly, a loss may arise and have a material impact.」
Inventories subject to valuation increased from ¥14,331,783 thousand in the previous fiscal year to ¥20,058,453 thousand, expanding exposure to valuation losses if market conditions deteriorate. - FY2022-Q3WorsenedAnnual report
「Total assets at the end of the third quarter of the current consolidated fiscal period were ¥67,750 million, an increase of ¥4,138 million from the previous consolidated fiscal year. This was mainly due to an increase of ¥4,124 million in inventories, among other factors.」
Inventories increased by ¥4,124 million from the end of the previous fiscal year, expanding the inventory balance subject to valuation loss risk. An increase in inventories of ¥3,664 million was also a use of funds in operating activities. - FY2022-Q2WorsenedAnnual report
「This was mainly due to increases of ¥885 million in notes and accounts receivable and ¥2,402 million in inventories, among other factors.」
Inventories increased by ¥2,402 million from the end of the previous fiscal year, expanding the inventory balance subject to valuation loss risk. There was no disclosure that an inventory valuation loss had been recorded during the quarter. - FY2021First statedAnnual report
「Merchandise and finished goods: ¥6,725,437 thousand; work in process: ¥4,864,956 thousand; raw materials and supplies: ¥2,741,389 thousand; total: ¥14,331,783 thousand. If market conditions deteriorate and net realizable value falls significantly, a loss may arise and have a material impact.」
Inventories of ¥14,331,783 thousand were disclosed as a significant accounting estimate, and an inventory valuation loss of ¥142,907 thousand was recorded during the fiscal year. The possibility of additional losses due to deteriorating market conditions was also disclosed.