Risk of inventory obsolescence and valuation losses
First written in FY2022. 8 of 15 entries say "Worsened", first in FY2023. Latest entry: 2026-10-15.
Tay Two moved to the "Worse" side of this theme in 2023, 1 year before the typical company in this theme (2024).
The whole theme swung hardest in 2018: 3 of 9 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
- FY2027-H1WorsenedAnnual report
「Increase in inventories: ¥661 million」
The merchandise balance increased from ¥4,890.30 million at the end of the previous fiscal year to ¥5,545.35 million at the end of the interim period, and the increase in inventories was a factor behind the decline in operating cash flow. The balance subject to the risk of inventory stagnation and valuation losses has expanded. - 2026-07-15WorsenedResults
「Merchandise 4,890,299 5,081,350」
The merchandise balance increased from ¥4,890.299 million at the end of the previous fiscal year to ¥5,081.350 million, expanding the balance subject to inventory-aging and valuation-loss risk. - FY2026Slight decline in inventory and slight increase in valuation lossesAnnual report
「Carrying amount of merchandise on the consolidated balance sheet: ¥4,890.299 million; merchandise valuation loss recognised: ¥78.859 million」
The merchandise balance decreased from ¥4,931.07 million in the previous fiscal year to ¥4,890.30 million, while the merchandise valuation loss edged up from ¥78.30 million to ¥78.86 million. The possibility of additional valuation losses remains. - FY2026-H1WorsenedAnnual report
「This was primarily due to an increase of ¥281 million in inventories, among other factors.」
The merchandise balance increased from ¥4,931.07 million at the end of the previous fiscal year to ¥5,209.84 million at the end of the interim period, and operating cash flow was negative due to the increase in inventories. The interim-period balance subject to the risk of inventory stagnation and valuation losses has expanded. - FY2025MitigatedAnnual report
「Carrying amount of merchandise on the consolidated balance sheet: ¥5,020.796 million ¥4,931.067 million Merchandise valuation loss recognised: ¥127.377 million ¥78.300 million」
The merchandise balance decreased from ¥5,020.79 million at the end of the previous fiscal year to ¥4,931.07 million, while the merchandise valuation loss decreased from ¥127.38 million to ¥78.30 million. The risk of additional valuation losses remains. - FY2025-H1Decline in product inventoriesAnnual report
「Merchandise 5,020,796 4,502,079」
The merchandise balance decreased from ¥5,020.796 million at the end of the previous fiscal year to ¥4,502.079 million. Although the balance subject to the risk of inventory stagnation and valuation losses changed, the text contains no new disclosure regarding additional valuation losses. - FY2025-Q1WorsenedAnnual report
「Merchandise 5,020,796 5,442,873」
The merchandise balance increased from ¥5,020.796 million at the end of the previous fiscal year to ¥5,442.873 million, expanding the balance subject to the risk of inventory stagnation and valuation losses. - FY2024WorsenedAnnual report
「Carrying amount of merchandise on the consolidated balance sheet: ¥5,020.796 million; merchandise valuation loss recognised: ¥127.377 million」
The merchandise balance increased from ¥3,982.70 million in the previous fiscal year to ¥5,020.80 million, while the merchandise valuation loss increased from ¥83.96 million to ¥127.38 million. The possibility of additional valuation losses continues to be disclosed as a risk. - FY2023WorsenedAnnual report
「Carrying amount of merchandise on the consolidated balance sheet: ¥3,982.697 million; merchandise valuation loss recognised: ¥83.957 million. The assumptions used in these estimates involve uncertainty. If the normal period is shortened or expected sales volume declines in the future due to unexpected changes in the operating environment or other factors, and additional merchandise valuation losses become necessary, this could affect performance and financial condition from the next consolidated fiscal year onward.」
The merchandise balance increased from ¥3,150.10 million in the previous fiscal year to ¥3,982.70 million, while the merchandise valuation loss increased from ¥72.06 million to ¥83.96 million. The possibility of additional valuation losses continues to be disclosed as a risk. - FY2022First statedAnnual report
「Carrying amount of merchandise on the consolidated balance sheet: ¥3,150.101 million Merchandise valuation loss recognised: ¥72.062 million If the normal period is shortened or expected sales volume declines in the future due to unexpected changes in the operating environment or other factors, and additional merchandise valuation losses become necessary, this could affect performance and financial condition from the next consolidated fiscal year onward.」
The company recognised a merchandise valuation loss of ¥72.062 million and, for the first time, separately disclosed the possibility of additional valuation losses arising from changes in expected sales volume and the normal period as a significant accounting estimate.