Risk of Impairment Losses Associated with Worsening Store Profitability
First written in FY2019. 3 of 8 entries say "Materialised", first in FY2021. Latest entry: 2026-09-10.
Hamayuu moved to the "Worse" side of this theme in 2021, 1 year after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
13 other companies' latest entry also says "Worsened".
- 2026-09-10WorsenedEarnings
「The company recorded total extraordinary losses of ¥166 million, including impairment losses. The impairment losses were recognized in connection with the rebuilding of the head-office building and the 浜木綿 山手通本店 restaurant, as well as the decision to restructure certain restaurant formats in order to optimize the allocation of management resources.」
Impairment losses increased from ¥27 million in the previous fiscal year to approximately ¥166 million, with the company citing the restructuring of certain restaurant formats, in addition to rebuilding projects, as a reason for the charge. - FY2026-H1MaterialisedAnnual report
「Interim net income was ¥70 million, up 1.3% year on year, due to the recognition of extraordinary losses, including impairment losses associated with rebuilding the head office building and Hamayumiyamate-dori flagship store.」
The Company recognized an impairment loss of ¥33.469 million during the interim accounting period. The impairment loss risk materialized in connection with the rebuilding of the head office building and Hamayumiyamate-dori flagship store. - FY2024MitigatedAnnual report
「The Company recognized extraordinary losses totaling ¥62 million, including an impairment loss of ¥41 million and a loss on disposal of fixed assets of ¥15 million.」
The impairment loss declined from ¥172 million in FY2023 to ¥41 million in FY2024. However, the recognition of impairment losses due to deteriorating store profitability has continued. - FY2023WorsenedAnnual report
「The Company recognized extraordinary gains totaling ¥28 million from the sale of fixed assets and extraordinary losses totaling ¥202 million, including an impairment loss of ¥172 million.」
The Company recognized an impairment loss of ¥172 million in FY2023, up from ¥131 million in FY2022. The impairment risk associated with deteriorating store profitability has continued and expanded. - FY2023-Q3MaterialisedAnnual report
「Impairment loss － 19,211」
The Company recognized an impairment loss of ¥19.211 million during the cumulative third quarter, disclosing that the impairment risk associated with deteriorating store profitability had materialized. - FY2022WorsenedAnnual report
「The Company recognized total extraordinary losses of ¥132 million, including an impairment loss of ¥131 million.」
The Company recognized an impairment loss of ¥131 million in FY2022, following ¥115 million in FY2021, indicating that the risk continued and increased. - FY2021MaterialisedAnnual report
「The Company recognized total extraordinary losses of ¥117 million, including an impairment loss of ¥115 million.」
The Company actually recognized an impairment loss of ¥115 million due to declining store profitability and other factors. This indicates that the impairment loss risk materialized during the fiscal year. - FY2019First statedAnnual report
「If store profitability deteriorates due to significant changes in the external environment or other factors, and profit or loss or cash flow from operating activities at the stores remains negative, the Company may recognize impairment losses on fixed assets, which could affect its financial position and operating results.」
The Company also states that it has recognized impairment losses on store fixed assets in prior fiscal years.