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Valqua (7995) · FactContinued decrease in business structure improvement costs

Business Structure Improvement Costs Associated with Organizational Restructuring and Other Measures at a Chinese Subsidiary

First written in FY2025-H1. . Latest entry: FY2026.

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ProgressHeldSoftenedWorseOtherFY2025-H1 – FY20262024: 120242025: 220252026: 12026
Same theme, other companies
Recognition of expenses and provisions related to business restructuring and improvementA theme 66 companies write about · 64 as a headwind · 3 as a tailwind

The whole theme swung hardest in 2017: 2 of 13 companies on the "Worse" side.

25 other companies' latest entry also says "Other".

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 66 companies compared. The sentences above are computed from all 66.
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  1. FY2026Continued decrease in business structure improvement costsAnnual report

    「These costs arose from the restructuring of overseas consolidated subsidiaries, and consisted of the following: Inventory valuation losses 5 ¥ million Special retirement payments 340 Total 345」

    Business structure improvement costs associated with the restructuring of overseas consolidated subsidiaries amounted to ¥345 million, down from ¥527 million in the previous fiscal year.
  2. FY2026-H1Continued recognition in the interim period of business structure improvement costs arising from the organizational restructuring of a Chinese subsidiary and other measuresAnnual report

    「Special retirement payments arising from the organizational restructuring of a Chinese subsidiary and other measures ¥100 million Inventory valuation losses arising from the organizational restructuring of a Chinese subsidiary and other measures 6 Total 107」

    In the interim period, the company also recognized ¥100 million in special retirement payments and ¥6 million in inventory valuation losses, totaling ¥107 million, as business structure improvement costs associated with the organizational restructuring of a Chinese subsidiary and other measures.
  3. FY2025Full-year recognition of business structure improvement costsAnnual report

    「Business structure improvement costs 527」

    In connection with the restructuring of overseas consolidated subsidiaries, including those in China, the company recognized ¥527 million, comprising inventory valuation losses of ¥36 million, losses on disposal of fixed assets of ¥17 million, impairment losses of ¥291 million, special retirement payments of ¥180 million and other items.
  4. FY2025-H1First statedAnnual report

    「Special retirement payments arising from the organizational restructuring of a Chinese subsidiary and other measures ¥100 million Losses on disposal of fixed assets arising from the organizational restructuring of a Chinese subsidiary and other measures 10 Total 110」

    In connection with the organizational restructuring of a Chinese subsidiary and other measures, the company recognized ¥100 million in special retirement payments and ¥10 million in losses on disposal of fixed assets, totaling ¥110 million, as business structure improvement costs under extraordinary losses.
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