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San-Ai Obbli (8097) · InitiativeRestated

Assessment of Capital Investment Recoverability and Verification of Variances from Investment Plans

First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2026.

2entries
6years
0from disclosures
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ProgressHeldSoftenedWorseFirst statedFY2021 – FY20262021: 120212022: 020222023: 020232024: 020242025: 020252026: 12026
Same theme, other companies
Assessment of Capital Investment Recoverability and Verification of Variances from Investment PlansA theme 3 companies write about · 1 as a headwind · 2 as a tailwind

1 other company's latest entry also says "Restated".

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  1. FY2026RestatedAnnual report

    「投資等については回収可能性を十分に検討したうえで実行しており、定期的に投資計画との差異を検証し、必要に応じて改善策を講じている。」

    設備投資・M&A等について、回収可能性の検討と投資計画との差異検証を継続している。
  2. FY2021First statedAnnual report

    「設備投資については回収可能性を十分に検討したうえで実行し、定期的に投資計画との差異を検証している。」

    航空機給油施設、石油製品出荷基地、SS、充填所などの事業用資産について、投資前の回収可能性検討と実行後の計画差異検証を投資管理の手段として初めて明示している。
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