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Artnature (7823) · RiskImpairment losses decreased and continuedLatest Earnings (2026-08-06): "Materialised"

Declining Profitability and Impairment Losses at Stores and Overseas Locations

First written in FY2018. 5 of 12 entries say "Worsened", first in FY2020. Latest entry: 2026-08-06.

12entries
9years
3from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2018 – FY2020WorsenedFY2022 – FY20242018: 120182019: 120192020: 120202021: 120212022: 120222023: 020232024: 120242025: 220252026: 42026
Same theme, other companies
Impairment Risk at Unprofitable Sites and for Owned PropertiesA theme 147 companies write about · 153 as a headwind · 0 as a tailwind

Artnature moved to the "Worse" side of this theme in 2018, 2 years before 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".

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 147 companies compared. The sentences above are computed from all 147.
Full recordFilings, disclosures and news, newest first
  1. 2026-08-06MaterialisedEarnings

    「Extraordinary losses Loss on disposal of fixed assets 0 0 Impairment loss 0 13」

    The Company recorded an impairment loss of ¥13 million in the first quarter, compared with ¥0 million in the same quarter of the prior year.
  2. FY2026Impairment losses decreased and continuedAnnual report

    「Impair losses for the current consolidated fiscal year were ¥416 million.」

    Impairment losses associated with declining profitability at stores totaled ¥416 million, down from ¥750 million in the previous fiscal year, but impairment resulting from operating losses at the locations remaining negative continues.
  3. FY2026-H1WorsenedAnnual report

    「Impairment losses 63」

    Impairment losses for the current interim consolidated period were ¥63 million, up from ¥15 million in the same period of the previous year. The risk of impairment associated with declining profitability at stores and overseas locations continues.
  4. FY2025Impairment losses decreased and continuedAnnual report

    「Impairment losses for the current consolidated fiscal year were ¥750 million for stores.」

    Impair losses due to declining profitability at stores and other locations totaled ¥750 million, down from ¥856 million in the previous fiscal year, which included ¥838 million for stores and ¥18 million for goodwill, but the risk continues.
  5. FY2024WorsenedAnnual report

    「Impairment losses for the current consolidated fiscal year totaled ¥856 million, comprising ¥838 million for stores and ¥18 million for goodwill.」

    Impairment losses associated with declining profitability at stores and other locations increased from ¥360 million in the previous fiscal year to ¥856 million. The store component was ¥838 million and the goodwill component at NAO-ART was ¥18 million.
  6. FY2022WorsenedAnnual report

    「Impairment losses for the current consolidated fiscal year totaled ¥545 million, comprising ¥348 million for stores and ¥196 million for goodwill.」

    In addition to ¥348 million of impairment losses associated with declining profitability at stores and other locations, ¥196 million of goodwill at NAO-ART was recorded, increasing total impairment losses from ¥359 million in the previous fiscal year to ¥545 million.
  7. FY2021Impairment losses decreased and continuedAnnual report

    「Impairment losses were recognized on business-use assets because the profit or loss generated by operating activities at the relevant locations remained negative.」

    Declining profitability at stores and overseas locations continued, and impairment losses of ¥359 million were recorded. This was down from ¥438 million in the previous fiscal year.
  8. FY2020WorsenedAnnual report

    「Impairment losses were recognized on business-use assets because the profit or loss generated by operating activities at the relevant locations remained negative.」

    Impairment losses increased from ¥307 million in the previous fiscal year to ¥438 million due to declining profitability at stores and other locations. The affected assets included domestic stores and locations in China, Malaysia and Thailand.
  9. FY2019MaterialisedAnnual report

    「Impairment losses were recognized on business-use assets because the profit or loss generated by operating activities at the relevant locations remained negative.」

    As declining profitability at stores and overseas locations continued, impairment losses of ¥307 million were recorded in the fiscal year ended March 2019. This was down from ¥1,266 million in the previous fiscal year.
  10. FY2018MaterialisedAnnual report

    「Impairment losses were recognized on business-use assets because the profit or loss generated by operating activities at the relevant locations remained negative. In addition, impairment losses were recognized for ANKH because the recoverable amount calculated following the decision to transfer the company was below its carrying amount.」

    Total impairment losses of ¥1,266 million were recorded for domestic stores, locations in China, Singapore, Malaysia and Thailand, and the ANKH factory.
Moved together

"Sluggish Consumer Spending and Intensifying Competition" moved the same way as this thread, in the same document, in 3 of its 12 moves.

332222★123456
  1. ★This thread
  2. 1Sluggish Consumer Spending and Intensifying Competition3×
  3. 2Market instability caused by a slowdown in emerging-market economies, the UK's withdrawal from the EU and the formation of a US administration3×
  4. 3Further Growth and Achievement of Revenue and Profit Growth2×
  5. 4Expanding the Customer Base and Growing Performance in the Women's Division2×
  6. 5Strengthening the Earnings Structure through Fixed-Cost Compression and Expense Reduction2×
  7. 6Growth in Performance and Hair Care Industry Market Share2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Artnature yet. It last moved in the Earnings of 2026-08-06: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Declining Profitability and Impairment Losses at Stores and Overseas Locations | ARTNATURE INC. (7823) | Komori