Risk of Inventory Write-Downs Due to Declining Profitability
First written in FY2022. 1 of 2 entries say "Materialised", first in FY2024. Latest entry: FY2024.
Tamron moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.
35 other companies' latest entry also says "Materialised".
- FY2024MaterialisedAnnual report
「期末棚卸高は収益性の低下に伴う簿価切下後の金額であり、前連結会計年度末の戻入額と当連結会計年度の棚卸資産評価損を相殺した次の金額が売上原価に含まれております。258百万円」
棚卸資産の収益性低下による評価損リスクについて、当期に258百万円の棚卸資産評価損が売上原価に含まれる形で実際に発生した。 - FY2022First statedAnnual report
「The Group makes estimates and judgments considered reasonable based on current conditions and available information. However, changes in the economic conditions underlying these estimates, revisions to sales plans or sharp changes in selling prices could materially affect amounts recognized in the consolidated financial statements for the following fiscal year.」
The company newly disclosed that changes in economic conditions, sales plans or selling prices could materially affect subsequent-period inventory valuations based on net realizable values and the retention rate for repair parts.