Impairment risk involving underperforming stores and owned assets
First written in FY2017. 10 of 22 entries say "Restated". Latest entry: 2026-09-28.
Daiichi moved to the "Worse" side of this theme in 2025, 5 years after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
60 other companies' latest entry also says "Materialised".
- 2026-09-25MaterialisedRevision of earnings forecasts
「In light of these circumstances, we decided to conduct an appropriate impairment review in accordance with accounting standards and record an impairment loss of ¥1,326 million as an extraordinary loss.」
Reports that an impairment loss was recorded for the Chitose store due to the failure of the expected market expansion to materialize and intensifying competition. The impairment risk involving low-profit stores and owned assets has materialized as an actual loss. - FY2025MaterialisedAnnual report
「We recognized impairment losses for the following asset groups: Use: Stores; Type: Buildings and other assets; Location (number of stores): Asahikawa area (1); Amount (thousand yen): 18,012; Obihiro area (1); Amount (thousand yen): 148,988.」
In relation to the impairment risk for low-profitability stores and other assets, total impairment losses of ¥167.000 million were recognized at 1 store in the Asahikawa area and 1 store in the Obihiro area. - FY2025-H1MaterialisedAnnual report
「We recognized impairment losses for the following asset group: Use: Stores; Type: Buildings and other assets; Location (number of stores): Asahikawa area (1); Amount (thousand yen): 18,012.」
In relation to the impairment risk for store-related property, plant and equipment, an impairment loss of ¥18.012 million was actually recognized at 1 store in the Asahikawa area. - FY2024MitigatedAnnual report
「As a result of assessing indicators of impairment and determining whether to recognize impairment losses, no impairment loss was recognized for store-related property, plant and equipment during the fiscal year.」
While continuing to identify impairment risk for low-profitability stores and other assets, it is stated that no impairment loss was recognized on store-related property, plant and equipment during the fiscal year. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
No material changes are reported in the impairment risk for low-profitability stores and owned assets. - FY2023MaterialisedAnnual report
「We recognized an impairment loss of ¥21.091 million on land.」
In relation to impairment risk, an impairment loss of ¥21.091 million on land associated with the sale of the former head office and other matters was recognized during the fiscal year. - FY2023-Q3MaterialisedAnnual report
「In addition, we recognized an impairment loss of ¥85 million on the former head office building scheduled to be sold in September.」
In relation to the decline in the value of owned assets and impairment risk, an impairment loss of ¥85 million was actually recognized on the former head office building scheduled to be sold in September. - FY2023-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
No material changes are reported in the impairment risk for low-profitability stores and owned assets. - FY2022-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
No material changes are reported in the impairment risk for low-profitability stores and owned assets. - FY2021-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
No material changes are reported in the impairment risk for low-profitability stores and owned assets. - FY2020RestatedAnnual report
「We are addressing this risk by renovating existing stores and promoting a scrap-and-build strategy.」
The impairment risk for low-profitability stores and owned assets continues to be described, with renovations of existing stores and a scrap-and-build strategy presented as countermeasures. - FY2019-Q3RestatedAnnual report
「Quarterly net income was ¥622 million, down 2.1% year on year, due to the recognition of an impairment loss of ¥225 million as an extraordinary loss.」
The fact that an impairment loss of ¥225 million continued to be recognized is described in relation to the impairment risk for low-profitability stores and owned assets. - FY2019-Q2RestatedAnnual report
「Quarterly net income was ¥408 million, down 1.6% year on year, due to the recognition of an impairment loss of ¥225 million as an extraordinary loss.」
The fact that an impairment loss of ¥225 million was recognized in the current first quarter, following the previous quarter, is described in relation to the impairment risk for low-profitability stores and owned assets. - FY2019-Q1MaterialisedAnnual report
「Quarterly net income was ¥226 million, down 13.7% year on year, due to the recognition of an impairment loss of ¥225 million as an extraordinary loss.」
For the risk previously described as the possibility of impairment charges for low-profitability stores and owned assets, an impairment loss of ¥225 million was actually recognized during the quarter. - FY2018RestatedAnnual report
「If impairment losses become necessary for owned assets whose underlying value has declined or for low-profitability stores, this could affect the Company’s results.」
The impairment risk related to declines in the value of owned assets and low-profitability stores is described again. - FY2018-Q3RestatedAnnual report
「During the cumulative third-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
No material changes are reported in the impairment risk for low-profitability stores and owned assets. - FY2018-Q2RestatedAnnual report
「During the cumulative second-quarter period, no new business or other risks arose. In addition, there were no significant changes to the business and other risks described in the securities report for the previous fiscal year.」
No material changes are reported in the impairment risk for low-profitability stores and owned assets. - FY2017First statedAnnual report
「If impairment losses become necessary for owned assets whose underlying value has declined or for low-profitability stores, this could affect the Company’s results.」
The possibility of impairment losses relating to declines in the value of owned assets and low-profitability stores is identified as a risk.