Impairment Risk Due to Declining Profitability of Fixed Assets
First written in FY2016. 2 of 8 entries say "Materialised", first in FY2017. Latest entry: 2026-07-14.
The whole theme swung hardest in 2026: 67 of 129 companies on the "Worse" side.
- 2026-07-14MitigatedEarnings
「Impairment loss — — — — — — —」
No impairment losses on fixed assets were recognized in any reporting segment in the fiscal year ending May 2026. - FY2025MitigatedAnnual report
「The Group determined that there were indications of impairment in the fixed assets held by 武漢三樺塑膠有限公司. Accordingly, it calculated the recoverable amount of the asset group (武漢三樺塑膠有限公司), compared it with the carrying amount of the assets subject to the asset group, and considered whether an impairment loss should be recognized. However, no impairment loss was recognized because the recoverable amount exceeded the carrying amount.」
The Wuhan subsidiary had recognized indications of impairment, but no impairment loss was recorded for the current period because the recoverable amount exceeded the carrying amount. - FY2024WorsenedAnnual report
「武漢三樺塑膠有限公司 Operating assets Buildings and structures ¥65 million, machinery and equipment and vehicles ¥53 million, tools, furniture and fixtures ¥73 million, total ¥192 million」
武漢三樺塑膠有限公司 recognized an impairment loss of ¥192 million on fixed assets, up from ¥104 million in the previous fiscal year. - FY2023MaterialisedAnnual report
「武漢三樺塑膠有限公司 Operating assets Buildings and structures ¥37 million, machinery and equipment and vehicles ¥38 million, tools, furniture and fixtures ¥28 million, total ¥104 million」
武漢三樺塑膠有限公司 recognized an impairment loss of ¥104 million on fixed assets against a backdrop including continuing operating losses. The risk of impairment due to declining profitability of fixed assets has materialized. - FY2019RestatedAnnual report
「If the profitability of the fixed assets owned by the Group declines in the future due to changes in the economic environment or other factors, impairment losses may arise and affect the Group's operating performance.」
Reiterates the risk of impairment due to declining profitability of fixed assets. States that no impairment losses applied to any segment in the current period. - FY2018RestatedAnnual report
「If the profitability of the fixed assets owned by the Group declines in the future due to changes in the economic environment or other factors, impairment losses may arise and affect the Group's operating performance.」
Reiterates the risk of impairment due to declining profitability of fixed assets. States that no impairment losses applied for the current consolidated fiscal year. - FY2017MaterialisedAnnual report
「The entire unamortized balance of the above goodwill was impaired because the earnings anticipated in the business plan considered when acquiring shares in certain subsidiaries could no longer be expected.」
States that the ¥85 million in goodwill related to Bawal City, India, was fully impaired because the anticipated earnings could no longer be expected. - FY2016First statedAnnual report
「If the profitability of the fixed assets owned by the Group declines in the future due to changes in the economic environment or other factors, impairment losses may arise and affect the Group's operating performance.」
States that lower profitability of facilities and fixed assets could result in impairment losses.