Risk of impairment accounting affecting results
First written in FY2020. 8 of 9 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2019: 24 of 51 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「No new business or other risks arose during the current interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes to existing risks, including the risk of impairment accounting affecting business performance. - FY2025RestatedAnnual report
「If their fair values decline significantly and future cash flows fall below their carrying amounts, impairment losses on property, plant and equipment and other fixed assets will be recognized through the application of impairment accounting, which may affect the business performance of our Group.」
The risk of impairment resulting from declines in the fair value of real estate and other assets and deterioration in future cash flows continues. - FY2025-H1RestatedAnnual report
「No new business or other risks arose during the current interim consolidated accounting period. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes to existing risks, including the risk of impairment accounting affecting business performance. - FY2024RestatedAnnual report
「If their fair values decline significantly and future cash flows fall below their carrying amounts, impairment losses on property, plant and equipment and other fixed assets will be recognized through the application of impairment accounting, which may affect the business performance of our Group.」
The risk of impairment resulting from declines in the fair value of real estate and other assets and deterioration in future cash flows continues. - FY2022RestatedAnnual report
「If their fair values decline significantly and future cash flows fall below their carrying amounts, impairment losses on property, plant and equipment and other fixed assets will be recognized through the application of impairment accounting, which may affect the business performance of our Group.」
The risk of impairment resulting from declines in the fair value of real estate and other assets and deterioration in future cash flows continues. - FY2022-Q3RestatedAnnual report
「No new business or other risks arose during the nine months ended [the current third quarter]. There have also been no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes to existing risks, including the risk of impairment accounting affecting business performance. - FY2022-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes to existing risks, including the risk of impairment accounting affecting business performance. - FY2021-Q1RestatedAnnual report
「During the first quarter of the current consolidated fiscal year, there were no newly arising business or other risks. In addition, there were no material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes to existing risks, including the risk of impairment accounting affecting business performance. - FY2020First statedAnnual report
「If their fair values decline significantly, impairment losses on property, plant and equipment and other fixed assets will be recognized through the application of impairment accounting, which may affect the business performance of our Group.」
Declines in the fair value of real estate and other assets, and the resulting impact on business performance from recognizing impairment losses, are described as major risks.