Risk of Fixed-Asset Impairment and Recognition of Impairment Losses
First written in FY2016. 7 of 13 entries say "Materialised", first in FY2020. Latest entry: FY2026.
Ukai moved to the "Worse" side of this theme in 2020, 3 years after the typical company in this theme (2017).
The whole theme swung hardest in 2017: 20 of 24 companies on the "Worse" side.
10 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Impairment loss 16,571」
Impairment losses in the current fiscal year amounted to ¥16,571 thousand, down from ¥79,391 thousand in the previous fiscal year. The company continues to identify unprofitable groups, assess indicators of impairment and implement measures to recover its investments. - 2026-06-02MaterialisedGeneral Meeting of Shareholders
「その結果、収益性の低下により投資額の回収が見込めない資産グループについて、帳簿価額を回収可能価額まで減額し、当該減少額を減損損失として特別損失に16,571千円計上しております。」
固定資産の減損損失16,571千円を計上したことを記載している。 - FY2026-H1MaterialisedAnnual report
「In addition to a provision of ¥239 million for store closure losses related to the decision to close "Tokyo Shiba Toufuya Ukai" upon expiration of its contract, the company recorded an impairment loss of ¥15 million resulting from a review of assets based on the outlook for future profitability, with both amounts recorded as extraordinary losses. As a result, interim net loss was ¥227 million, compared with net income of ¥93 million in the same period of the previous year.」
An impairment loss of ¥15 million was recorded in the current interim accounting period as a result of a review of assets based on the outlook for future profitability. - FY2025MaterialisedAnnual report
「Impairment loss 79,391」
An impairment loss of ¥79,391 thousand was recorded in the current fiscal year. This was an increase from ¥174 thousand in the previous fiscal year, indicating that the risk of declining profitability of fixed assets has materialized. - FY2025-H1MaterialisedAnnual report
「Impairment loss 2,176」
The company recorded an impairment loss of ¥2,176 thousand in the current interim accounting period, and the impairment risk for fixed assets materialized. - FY2024MitigatedAnnual report
「Impairment loss 174」
Impairment losses of ¥174 thousand were incurred in the current fiscal year, a significant decrease from ¥9,764 thousand in the previous fiscal year. The company continues to assess indicators of impairment, identify unprofitable groups and implement measures to recover its investments. - FY2023MaterialisedAnnual report
「Impairment losses」
The cash flow statement states that impairment losses on fixed assets of ¥9,764 thousand were incurred in the current fiscal year. This was down from ¥332,875 thousand in the previous fiscal year. - FY2022MaterialisedAnnual report
「As ¥617 million in employment adjustment subsidies and cooperation payments for preventing the spread of infection related to shortened business hours was recorded as "subsidy income" under non-operating income, and impairment testing was conducted on 3 stores after taking into account the asset value of the fixed assets held, with the resulting ¥332 million loss recorded as an impairment loss under extraordinary losses, the company posted an ordinary loss of ¥477 million and a net loss of ¥869 million.」
The risk of declining profitability of fixed assets materialized, and impairment losses of ¥332 million were recorded for 3 stores. - FY2020MaterialisedAnnual report
「In addition, after taking into account the asset value of the fixed assets held and recording extraordinary losses of ¥157 million and other items from impairment charges on 2 stores, net loss for the fiscal year was ¥495 million, compared with net income of ¥96 million in the previous fiscal year.」
The risk of declining profitability of fixed assets materialized, and impairment losses of ¥157 million were recorded for 2 stores. - FY2019RestatedAnnual report
「We apply the Accounting Standard for Impairment of Fixed Assets to fixed assets we own. However, if profitability declines significantly due to changes in the external environment or other factors, we may recognize impairment losses on assets and other property held by our Company, which could affect our business performance and financial condition.」
Reiterates the risk of impairment losses on fixed assets due to declining profitability. - FY2018RestatedAnnual report
「We apply the Accounting Standard for Impairment of Fixed Assets to fixed assets we own. However, if profitability declines significantly due to changes in the external environment or other factors, we may recognize impairment losses on assets and other property held by our Company, which could affect our business performance and financial condition.」
Reiterates the risk of impairment losses on fixed assets due to declining profitability. - FY2017RestatedAnnual report
「We apply the Accounting Standard for Impairment of Fixed Assets to fixed assets we own. However, if profitability declines significantly due to changes in the external environment or other factors, we may recognize impairment losses on assets and other property held by our Company, which could affect our business performance and financial condition.」
Reiterates the risk of impairment losses on fixed assets due to declining profitability. No impairment loss recognized during the fiscal year is described. - FY2016First statedAnnual report
「If profitability declines significantly due to changes in the external environment or other factors, we may recognize impairment losses on assets and other property held by our Company, which could affect our business performance and financial condition. In addition, after taking into account the asset value of fixed assets held, we recognized special losses of ¥176 million, including impairment losses on 2 stores, resulting in a net loss of ¥129 million for the fiscal year.」
While identifying impairment as a future risk, recognized impairment losses of ¥176 million on 2 stores during the fiscal year.