Risk of Inventory Impairment Losses Due to Deteriorating Market Conditions and Best-Before Date Expiration
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 10 of 22 companies on the "Worse" side.
5 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The amount of impairment loss on food products at the end of the current consolidated fiscal year was ¥98 million. Future projections involve uncertainty, and deteriorating market conditions could result in impairment losses. Given the nature of food products, the risk of disposal due to expiry dates and other factors could materially affect the estimation of the amount.」
The company recognized a ¥98 million impairment loss on food products and continued to disclose the risk that deteriorating market conditions and disposal due to expiry dates could affect their valuation. - FY2023First statedAnnual report
「The amount of impairment loss on food products at the end of the current consolidated fiscal year was ¥654 million. Future projections involve uncertainty, and deteriorating market conditions could result in impairment losses. Given the nature of food products, the risk of disposal due to expiry dates and other factors could materially affect the estimation of the amount.」
The company recognized a ¥654 million impairment loss against food products of ¥19,500 million and disclosed the risk that deteriorating market conditions and disposal due to expiry dates could affect inventory valuation as a material accounting estimate.