Risk of additional impairment losses due to fluctuations in profitability and land prices
First written in FY2023-Q1. 4 of 8 entries say "Materialised", first in FY2023-Q2. Latest entry: FY2026.
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「The Group has also recognized the necessary amount as an impairment loss for the current consolidated fiscal year.」
Impairment losses on fixed assets increased from ¥298 million in the previous fiscal year to ¥482 million, and were recognized on 26 operating stores and other sites and 16 idle assets, among others. - 2026-05-15MaterialisedEarnings
「Impairment losses 482 298」
Impairment losses on fixed assets totaled ¥482 million in fiscal 2025, up from ¥298 million in the previous fiscal year. - FY2026-H1MitigatedAnnual report
「There were no applicable matters for the interim consolidated accounting period (from 1 April 2025 to 30 September 2025).」
No impairment losses on fixed assets attributable to earnings conditions or declining land prices were recognized in the current interim period. - FY2025RestatedAnnual report
「As a result, the Group has recognized impairment losses as follows on assets for which recovery of the investment was no longer expected due to lower cash flow resulting from a decline in operating income and continued declines in land prices.」
Impairment losses on fixed assets related to changes in earnings and land prices continued in the current fiscal year, with ¥298 million recognized. - FY2023MaterialisedAnnual report
「As a result, the Group has recognized impairment losses as follows on assets for which recovery of the investment was no longer expected due to lower cash flow resulting from a decline in operating income and continued declines in land prices.」
Impairment losses for the full year amounted to ¥1,884 million, and the impairment risk continues to materialize, including impairment associated with decisions to integrate stores following the merger. - FY2023-Q3MaterialisedAnnual report
「Loss on disposal of fixed assets 127 Impairment loss 86」
Impairment losses on fixed assets of ¥86 million were recognized for the cumulative third quarter, indicating that the fixed asset impairment risk continues to materialize as an actual loss. - FY2023-Q2MaterialisedAnnual report
「As follows, the Group has recognized impairment losses on assets for which recovery of the investment was no longer expected due to lower cash flow resulting from a decline in operating income and continued declines in land prices.」
Fixed asset impairment losses of ¥70 million were recognized in the current interim period, indicating that the impairment risk from changes in earnings and land prices has materialized as an actual loss. - FY2023-Q1First statedAnnual report
「The Group has also recognized the necessary amount as an impairment loss for the current consolidated fiscal year. However, depending on changes in external conditions, including earnings and land prices, it may recognize further impairment losses in the future.」
The disclosure indicates that, in addition to the impairment loss recognized for the current period, further impairment losses could arise from changes in earnings and land prices.