Komori
Handsman (7636) · RiskRestated

Impairment of fixed assets due to weaker store profitability and falling market prices

First written in FY2018. 19 of 20 entries say "Restated". Latest entry: FY2026-H1.

20entries
9years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018 – FY2026-H12018: 12019: 120192020: 220202021: 420212022: 420222023: 320232024: 220242025: 220252026: 1
Same theme, other companies
Real estate inventory accumulation and fixed asset impairment riskA theme 26 companies write about · 26 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 11 of 21 companies on the "Worse" side.

4 other companies' latest entry also says "Restated".

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 26 companies compared. The sentences above are computed from all 26.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「During the interim accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this semiannual report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  2. FY2025RestatedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    The company continues to disclose the risk of impairment of fixed assets due to deteriorating profitability at large-format stores and declining market prices of assets held.
  3. FY2025-H1RestatedAnnual report

    「During the interim accounting period, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this semiannual report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  4. FY2024RestatedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    The company continues to disclose the risk of impairment of fixed assets due to deteriorating profitability at large-format stores and declining market prices of assets held.
  5. FY2024-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company states that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  6. FY2024-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  7. FY2023-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  8. FY2023-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  9. FY2023-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  10. FY2022RestatedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    The risk of impairment of fixed assets due to deteriorating profitability at large-format stores and declining market prices of assets held continues to be disclosed.
  11. FY2022-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  12. FY2022-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  13. FY2022-Q1RestatedAnnual report

    「During the cumulative first quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  14. FY2021RestatedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    The company continues to disclose the risk of impairment of fixed assets due to deteriorating profitability at large-format stores and declining market prices of assets held.
  15. FY2021-Q3RestatedAnnual report

    「During the cumulative third quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  16. FY2021-Q2RestatedAnnual report

    「During the cumulative second quarter, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the Company's financial position, operating results or cash flows, among the matters concerning the business and accounting conditions described in this quarterly report, or in the "Business and Other Risks" described in the securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding the risk of impairment of fixed assets due to deteriorating store profitability and declining market prices.
  17. FY2020RestatedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    The company continues to disclose the risk of impairment of fixed assets due to deteriorating profitability at large-format stores and declining market prices of assets held.
  18. FY2020-Q2RestatedAnnual report

    「There have been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」

    The company concludes that there has been no material change regarding impairment of fixed assets due to deteriorating store profitability and declining market prices.
  19. FY2019RestatedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    The company continues to disclose the risk of impairment of fixed assets due to deteriorating profitability at large-format stores and declining market prices of assets held.
  20. FY2018First statedAnnual report

    「The company operates many large-format stores. If store profitability deteriorates or the market prices of assets held decline significantly, the company may recognize impairment losses, which could adversely affect its operating results and financial condition.」

    Against the backdrop of owning many large-format stores, the company identifies for the first time as a standalone item the risk of impairment of fixed assets due to deteriorating store profitability or declining asset prices.
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Impairment of fixed assets due to weaker store profitability and falling market prices | HANDSMAN CO.,LTD (7636) | Komori