Impairment risk at low-profitability stores and elsewhere
First written in FY2017. 21 of 23 entries say "Materialised", first in FY2018-Q1. Latest entry: 2026-10-15.
Himaraya moved to the "Worse" side of this theme in 2018, 1 year after the typical company in this theme (2017).
The whole theme swung hardest in 2024: 19 of 32 companies on the "Worse" side.
11 other companies' latest entry also says "Materialised".
- 2026-10-12Materialisedwww.fukeiki.com
「キャンプ用品の需要回復が遅れたことに加え、収益性の低下した店舗の減損損失として11億5800万円の特別損失を計上することから、純損益は従来の黒字予想を一転し赤字見通しとなりました。」
低採算店舗等に関する減損損失が、従来の42百万円から11億5800万円へ大幅に拡大する見通しとなった。 - FY2026-H1MaterialisedAnnual report
「In addition, extraordinary losses of ¥42 million, including impairment losses on fixed assets at stores scheduled to close in April 2026, were recognized.」
The Company recorded ¥42 million in extraordinary losses, including impairment losses on property, plant and equipment, for stores that will close in April 2026. Impairment risk related to low-profitability stores and other locations also materialised during the interim period. - FY2025MaterialisedAnnual report
「For stores where losses from operating activities have continued, the remaining carrying amount was reduced to the recoverable amount, and the resulting reduction of ¥316 million was recognized as an impairment loss under extraordinary losses.」
Impairment risk related to low-profitability stores and other locations materialised again during the fiscal year, and the Company recorded an impairment loss of ¥316 million. - FY2025-H1MaterialisedAnnual report
「Impairment loss 34 10」
The Company recorded an impairment loss of ¥10 million in the interim consolidated accounting period, and impairment risk related to low-profitability stores and other locations continued to materialise. - FY2024-Q2MaterialisedAnnual report
「Extraordinary losses Impairment loss 34 Losses on store closures 44」
The Company recorded an impairment loss of ¥34 million and losses on store closures of ¥44 million in the cumulative second-quarter consolidated period, and losses related to low-profitability stores and other locations continued to arise. - FY2024-Q1MaterialisedAnnual report
「Impairment loss － 15」
The Company recorded an impairment loss of ¥15 million in the first quarter, indicating that impairment risk at low-profitability stores and other locations had materialised. - FY2023MaterialisedAnnual report
「An impairment loss of ¥215 million was recognized as an extraordinary loss.」
¥215 million in impairment losses was recorded for stores and other facilities that continued to generate negative operating results. This was an increase from ¥116 million in the previous fiscal year. - FY2022MaterialisedAnnual report
「Impairment losses of ¥116 million, store closure losses of ¥163 million, and provisions for store closure losses of ¥30 million」
In addition to ¥116 million in impairment losses on operating facilities and other assets, we recorded ¥163 million in store closure losses and ¥30 million in provisions for store closure losses. - FY2022-Q3MaterialisedAnnual report
「Impairment losses 24 44 Provision for store closure losses 12 149」
During the cumulative third quarter, ¥44 million in impairment losses and ¥149 million in provisions for store closure losses were recorded. Losses relating to underperforming stores and other facilities continued to arise. - FY2021MaterialisedAnnual report
「As extraordinary losses, we recorded ¥66 million in impairment losses and other losses relating to stores that closed during the current fiscal year.」
¥66 million in impairment losses and other losses relating to closed stores and other facilities was recorded, and the impairment risk relating to operating facilities and other assets materialised during the current fiscal year. - FY2021-Q3RestatedAnnual report
「As extraordinary losses, we recorded ¥36 million in impairment losses and other losses relating to stores that closed during the current fiscal year.」
The company reiterates the recording of ¥36 million in impairment losses and other losses relating to closed stores, and the impairment risk relating to underperforming stores and other facilities continues to materialise. - FY2021-Q2MaterialisedAnnual report
「As extraordinary losses, we recorded ¥36 million in impairment losses and other losses relating to stores that closed during the current fiscal year.」
¥36 million in impairment losses and other losses relating to closed stores was recorded, and the impairment risk relating to underperforming stores and other facilities materialised again during the current quarter. - FY2021-Q1MaterialisedAnnual report
「As extraordinary losses, we recorded ¥35 million in impairment losses and other losses relating to stores scheduled to close during the current fiscal year.」
Extraordinary losses of ¥35 million, including impairment losses relating to stores scheduled to close during the current fiscal year, were recorded. - FY2020MaterialisedAnnual report
「As extraordinary losses, we recorded ¥54 million in impairment losses on stores and other facilities in accordance with the Accounting Standard for Impairment of Fixed Assets, as well as ¥29 million in provisions for store closure losses for anticipated penalties arising from the termination of store lease agreements.」
¥54 million in impairment losses relating to underperforming stores and other facilities was recorded, along with ¥29 million in provisions for losses associated with store closures. - FY2019-Q3MaterialisedAnnual report
「Impairment losses of ¥45 million were recorded as extraordinary losses.」
The impairment risk relating to underperforming stores and other facilities materialised again in the third quarter of the current fiscal year, and ¥45 million in impairment losses was recorded. - FY2018MaterialisedAnnual report
「As extraordinary losses, we recorded ¥377 million in impairment losses on stores and other facilities and ¥363 million in losses on the liquidation of a subsidiary, in accordance with the Accounting Standard for Impairment of Fixed Assets.」
The impairment risk relating to underperforming stores and other facilities materialised during the current fiscal year, and ¥377 million in impairment losses on stores and other facilities was recorded. - FY2018-Q1MaterialisedAnnual report
「Impairment losses recorded as extraordinary losses amounted to ¥13 million.」
In the first quarter of the current fiscal year, ¥13 million in impairment losses was recorded in relation to the impairment risk concerning underperforming stores and other facilities. - FY2017First statedAnnual report
「If impairment losses become necessary for underperforming stores or other facilities, or assets held by consolidated companies whose fair value has declined significantly, this could affect the financial position and operating results of the consolidated companies. In the current consolidated fiscal year, HIMARAYA Co.,Ltd. recorded ¥210 million in impairment losses on stores and other facilities, while 株式会社ビーアンドディー recorded ¥254 million in impairment losses on stores and its head office, for a combined total of ¥464 million.」
The company explicitly identifies impairment risk relating to underperforming stores and other facilities and also states that total impairment losses of ¥464 million were recorded during the current fiscal year.