Impairment Risk for Property, Plant and Equipment
First written in FY2024. 2 of 3 entries say "Worsened", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2026: 66 of 128 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「Fixed assets are expected to increase as we expand new mass-production projects and move toward mass production of new materials.」
The Group continues to indicate that fixed assets and capital investment will increase in line with new-material mass production, new projects and post-acquisition business expansion, expanding the asset base subject to impairment risk. - FY2025WorsenedAnnual report
「Fixed assets are expected to increase as we expand new mass-production projects and move toward mass production of new materials.」
The expected increase in fixed assets associated with new mass-production projects and mass production of new materials expands the asset base subject to impairment risk. - FY2024First statedAnnual report
「We recorded operating losses continuously from our establishment through the fiscal year ended June 2022. As a manufacturer, we also hold substantial fixed assets, including factory buildings and machinery. If it is determined under the accounting standards for impairment of fixed assets that an impairment loss should be recognized, the recoverability of each fixed asset will be assessed.」
The company newly identified the risk of impairment losses if the recoverable amount of substantial factories and machinery falls below their carrying amounts, against the background of continued operating losses.