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Art Vivant (7523) · RiskWorsened

Extraordinary loss associated with the relocation of the head office and closure of a store

First written in FY2018-Q2. 13 of 28 entries say "Worsened", first in FY2020. Latest entry: FY2026.

28entries
10years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2018-Q2 – FY2018-Q3WorsenedFY2023-Q1 – FY2023MitigatedFY2024 – FY20252017: 12018: 120182019: 420192020: 420202021: 420212022: 420222023: 320232024: 320242025: 220252026: 22026
Same theme, other companies
Restoration Costs and Fixed-Asset Impairment Associated with Head Office RelocationA theme 28 companies write about · 28 as a headwind · 0 as a tailwind

Art Vivant moved to the "Worse" side of this theme in 2017.

The whole theme swung hardest in 2026: 1 of 6 companies on the "Worse" side.

0 other companies' latest entry also says "Worsened".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 28 companies compared. The sentences above are computed from all 28.
Full recordFilings, disclosures and news, newest first
  1. FY2026WorsenedAnnual report

    「Store closure losses 4,940 21,574」

    Store closure losses increased from ¥4.940 million in the previous fiscal year to ¥21.574 million, increasing the amount of one-off losses recognized in connection with closures.
  2. 2026-05-15WorsenedRevision of earnings forecasts

    「Store closure losses 4,940 21,574」

    Store closure losses increased from ¥4.940 million in the previous fiscal year to ¥21.574 million.
  3. FY2026-H1WorsenedAnnual report

    「Store closure losses 136 14,092」

    Store closure losses increased from ¥136,000 in the same period of the previous year to ¥14.092 million, increasing the amount of one-off losses recognized in connection with closures.
  4. FY2025MitigatedAnnual report

    「Store closure losses 57,280 4,940 Impairment losses 247,928 70,396」

    Store closure losses fell from ¥57.280 million in the previous fiscal year to ¥4.940 million, while impairment losses fell from ¥70.396 million in the previous fiscal year to ¥36.180 million.
  5. FY2025-H1MitigatedAnnual report

    「Store closure losses 5,326 136 Impairment losses - 1,164」

    Store closure losses fell from ¥5.326 million in the same period of the previous year to ¥136,000, reducing one-off losses associated with closures. However, an impairment loss of ¥1.164 million was recognized.
  6. FY2024MitigatedAnnual report

    「Store closure losses 106,207 57,280 Impairment losses 247,928 70,396」

    Store closure losses fell from ¥106.207 million in the previous fiscal year to ¥57.280 million, while impairment losses fell from ¥247.928 million to ¥70.396 million. However, one-off losses were also recognized in the current period.
  7. FY2024-Q3WorsenedAnnual report

    「Store closure losses 14,271 57,130 Impairment losses - 1,484」

    Store closure losses increased from ¥14.271 million in the same period of the previous year to ¥57.130 million, and an impairment loss of ¥1.484 million was also recognized in the current period.
  8. FY2024-Q2MitigatedAnnual report

    「Store closure losses 14,271 5,326 Impairment losses - 1,044」

    Store closure losses fell from ¥14.271 million in the same period of the previous year to ¥5.326 million. Meanwhile, an impairment loss of ¥1.044 million was recognized in the current period.
  9. FY2023WorsenedAnnual report

    「Store closure losses 6,981 106,207」

    Store closure losses increased from ¥6.981 million in the previous fiscal year to ¥106.207 million. In addition, an impairment loss of ¥221.296 million was recognized due to a change in the estimate of asset retirement obligations.
  10. FY2023-Q3WorsenedAnnual report

    「Store closure losses 6,981 14,271」

    Store closure losses increased from ¥6.981 million in the same period of the previous year to ¥14.271 million.
  11. FY2023-Q2WorsenedAnnual report

    「Store closure losses 6,322 14,271」

    Store closure losses increased from ¥6.322 million in the same period of the previous year to ¥14.271 million. No provision for store closure losses was recorded at the end of the current quarter.
  12. FY2023-Q1WorsenedAnnual report

    「Store closure losses - 2,143」

    Store closure losses of ¥2.143 million, which were not recorded in the same period of the previous year, were recognized in the first quarter.
  13. FY2022MitigatedAnnual report

    「Store closure losses ¥26.390 million ¥6.981 million」

    Store closure losses fell from ¥26.390 million in the previous fiscal year to ¥6.981 million, reducing the amount of one-off losses recognized.
  14. FY2022-Q3MitigatedAnnual report

    「Store closure losses 23,561 6,981」

    Store closure losses fell from ¥23.561 million in the same period of the previous year to ¥6.981 million, reducing the amount of one-off losses associated with store closures.
  15. FY2022-Q2MitigatedAnnual report

    「Store closure losses 27,369 6,322」

    Store closure losses fell from ¥27.369 million in the same period of the previous year to ¥6.322 million, reducing the amount of one-off losses recognized.
  16. FY2022-Q1MitigatedAnnual report

    「Store closure losses ¥20.475 million —」

    Store closure losses fell from ¥20.475 million in the same period of the previous year to nil in the current quarter.
  17. FY2021WorsenedAnnual report

    「Store closure losses increased from ¥8.278 million in the previous consolidated fiscal year to ¥26.390 million.」

    The amount of store closure losses recorded increased from the previous fiscal year.
  18. FY2021-Q3WorsenedAnnual report

    「Store closure losses ¥3.474 million ¥23.561 million」

    Store closure losses increased from ¥3.474 million in the previous-year period to ¥23.561 million, expanding the recognition of one-time losses associated with store closures.
  19. FY2021-Q2WorsenedAnnual report

    「Store closure losses ¥3.474 million ¥27.369 million」

    Store closure losses increased from ¥3.474 million in the previous-year period to ¥27.369 million, and recognition of one-time losses expanded.
  20. FY2021-Q1WorsenedAnnual report

    「Store closure losses ¥2.561 million ¥20.475 million」

    Store closure losses increased from ¥2.561 million in the previous-year period to ¥20.475 million.
  21. FY2020WorsenedAnnual report

    「Store closure losses ¥687,000 ¥8.278 million」

    Store closure losses increased from ¥687,000 in the previous fiscal year to ¥8.278 million, expanding the recognition of one-time losses associated with the store strategy.
  22. FY2020-Q3Store closure losses continued to be recordedAnnual report

    「Store closure losses ¥2.666 million ¥3.474 million」

    Store closure losses increased from ¥2.666 million in the previous-year period to ¥3.474 million. Although no head office relocation expenses were disclosed, one-time losses associated with store closures continued to be recognized.
  23. FY2020-Q2Store closure losses continued to be recordedAnnual report

    「Store closure losses — ¥3.474 million」

    Although no head office relocation expenses were disclosed, store closure losses of ¥3.474 million were recorded in the first six months of the current consolidated fiscal year, and one-time losses associated with store closures continued to be recognized.
  24. FY2020-Q1Store closure losses continued to be recordedAnnual report

    「Store closure losses — ¥2.561 million」

    Although no head office relocation expenses were disclosed, store closure losses of ¥2.561 million were recorded, meaning that one-time losses associated with store closures continued to be recognized.
  25. FY2019MitigatedAnnual report

    「Store closure losses ¥687,000」

    Store closure losses declined from ¥18.643 million in the previous fiscal year to ¥687,000, and head office relocation expenses were no longer recorded.
  26. FY2019-Q3MitigatedAnnual report

    「Store closure losses ¥2.666 million」

    Store closure losses declined from ¥19.177 million in the previous-year period to ¥2.666 million, and head office relocation expenses were no longer recorded.
  27. FY2018-Q3MaterialisedAnnual report

    「Store closure losses ¥19.177 million In the Art-Related Business, fixed assets at the head office that were not expected to be used in the future and had been designated for disposal were recorded as impairment losses under extraordinary losses. Impairment losses recorded by this business for the first nine months of the current consolidated fiscal year totaled ¥10.743 million.」

    Store closure losses of ¥19.177 million and impairment losses of ¥10.743 million on fixed assets at the head office were recorded. In addition, ¥10.759 million in head office relocation expenses was recorded under extraordinary losses.
  28. FY2018-Q2MaterialisedAnnual report

    「Store closure losses ¥9.950 million In the Art-Related Business, the company decided to dispose of existing fixed assets in connection with the relocation of its head office. Their carrying amounts were therefore written down to recoverable amounts, and the resulting reduction of ¥10.743 million was recorded as an impairment loss under extraordinary losses.」

    Store closure losses of ¥9.950 million and impairment losses of ¥10.743 million on existing fixed assets associated with the head office relocation were recorded.
Moved together

"Profitability deterioration in the health industry business due to front-loaded store opening costs for "AMIDA"" moved the same way as this thread, in the same document, in 15 of its 28 moves.

151212111110★123456
  1. ★This thread
  2. 1Profitability deterioration in the health industry business due to front-loaded store opening costs for "AMIDA"15×
  3. 2Companywide revenue and profit growth; recovery in ordinary profit12×
  4. 3Losses on Store Closures Associated with the Scrap-and-Build of Unprofitable Stores12×
  5. 4Enhancing shareholder value and paying dividends at the highest level possible11×
  6. 5Risk of economic slowdown from emerging-market deceleration, yen appreciation, falling stock prices and a consumption tax hike11×
  7. 6Expansion of the women-only hot yoga studio “AMI-DA”10×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Art Vivant yet. It last moved in the Revision of earnings forecasts of 2026-05-15: "Worsened".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Extraordinary loss associated with the relocation of the head office and closure of a store | ART VIVANT CO.,LTD. (7523) | Komori