Impairment Risk for Manufacturing Equipment and Fixed Assets
First written in FY2022. 3 of 6 entries say "Materialised", first in 2026-05-14. Latest entry: FY2026.
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「Because the profits and losses generated by the operating activities of the subsidiary relating to assets used in the Monozukuri Business have remained negative, the carrying amount of the fixed assets was reduced to their recoverable amount, and the resulting reduction of ¥97.064 million was recognized as an impairment loss.」
The fixed-asset impairment risk materialized as an actual impairment loss of ¥97.064 million on assets used in the Monozukuri Business. - FY2024WorsenedAnnual report
「During the current consolidated fiscal year, indications of impairment arose in fixed assets held by the company. However, based on the assessment, the total undiscounted future cash flows exceeded the carrying amount of the fixed assets, and no impairment loss was recognized.」
Although no impairment loss was recognized, fixed assets of ¥87.9 million for which indications of impairment were identified were disclosed, making the risk more concrete. - FY2023RestatedAnnual report
「If a significant decline in business earnings, idling or obsolescence of production equipment, or other factors causes the recoverable amount of fixed assets to fall substantially below their carrying amount, an impairment loss may be recognized. In such a case, the Group's financial position and operating results may be materially affected.」
The risk of impairment of fixed assets, including factories and production equipment, due to declining earnings, idling and obsolescence continues. - FY2022First statedAnnual report
「If a significant decline in business earnings, idling or obsolescence of production equipment, or other factors causes the recoverable amount of fixed assets to fall substantially below their carrying amount, an impairment loss may be recognized. In such a case, the Group's financial position and operating results may be materially affected.」
The disclosure addresses the impairment risk for significant tangible fixed assets, including factories and production equipment, due to declining earnings, idling and obsolescence.