Fixed Asset Impairment Risk
First written in FY2021. 9 of 10 entries say "Restated". Latest entry: FY2027-H1.
The whole theme swung hardest in 2024: 18 of 47 companies on the "Worse" side.
35 other companies' latest entry also says "Restated".
- FY2027-H1RestatedAnnual report
「The filing states that, during the interim consolidated accounting period, there were no material changes in the major risks that management recognizes could materially affect the consolidated companies' financial position, operating results or cash flows, or in the matters described under Business Risks in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment. - FY2025-H1RestatedAnnual report
「The filing states that, during the interim consolidated accounting period, there were no material changes in the major risks that management recognizes could materially affect the consolidated companies' financial position, operating results or cash flows, or in the matters described under Business Risks in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment. - FY2024RestatedAnnual report
「If changes in the conditions or assumptions underlying the estimate result in a decrease due to changes in the business plan or market environment, impairment accounting may become necessary.」
The company continues to disclose the risk of impairment of property, plant and equipment due to changes in the business plan and market conditions. - FY2024-Q1RestatedAnnual report
「During the first quarter of the current consolidated cumulative period, there were no significant changes in the occurrence of major risks that management recognizes as potentially having a material impact on the consolidated companies’ financial position, operating results or cash flows, or in the “Business Risks” described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment. - FY2023RestatedAnnual report
「If changes in the conditions or assumptions underlying the estimate result in a decrease due to changes in the business plan or market environment, impairment accounting may become necessary.」
The company continues to disclose the risk of impairment of property, plant and equipment due to changes in the business plan and market conditions. - FY2023-Q2RestatedAnnual report
「During the second quarter of the current consolidated cumulative period, there were no new major risks that management recognized as potentially having a material impact on the consolidated companies' financial position, operating results or cash flows, nor any material changes to the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment. - FY2022-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the major risks, including the risk of impairment of property, plant and equipment, disclosed in the previous fiscal year. - FY2021First statedAnnual report
「If changes in the conditions or assumptions underlying the estimate result in a decrease due to changes in the business plan or market environment, impairment accounting may become necessary.」
A new disclosure states that impairment of property, plant and equipment may become necessary if the assumptions underlying estimates of future cash flows and other items change due to changes in the business plan or market conditions.