Minimizing Inventory Risk Through an Inventory Write-Down Policy
First written in FY2018. 10 of 12 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2018: 3 of 7 companies on the "Worse" side.
0 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「For ordinary inventory, the write-down amount is calculated using the three-year average disposal rate relative to the inventory balance as the write-down rate. For EOL inventory, write-downs are recorded using certain assumptions.」
The company specifically discloses its method for calculating inventory write-downs, using the three-year average disposal rate for ordinary inventory and the holding period for EOL inventory, among other factors. - FY2021-Q3RestatedAnnual report
「The company continues to recognize the inventory risk associated with EOL and BCM as an important management issue and will pursue appropriate risk mitigation and accounting treatment.」
The company has reiterated its policy of recognizing EOL and BCM inventory as an important management issue and mitigating risks and applying appropriate accounting treatment. - FY2021-Q1RestatedAnnual report
「As the increase in inventory held to address EOL and BCM continues to be an important management issue, the company will pursue all possible risk mitigation measures and appropriate accounting treatment」
The company has reiterated its policy of continuing to mitigate risks and apply appropriate accounting treatment to inventory held for EOL and BCM measures. - FY2021-Q1RestatedAnnual report
「As the increase in inventory held to address EOL and BCM continues to be an important management issue, the company will pursue all possible risk mitigation measures and appropriate accounting treatment」
The company has reiterated its policy of continuing to mitigate risks and apply appropriate accounting treatment to inventory held for EOL and BCM measures. - FY2020-Q3RestatedAnnual report
「The company continues to recognize the inventory risk associated with EOL and BCM as an important management issue and will pursue appropriate risk mitigation and accounting treatment.」
The company has reiterated its policy of continuing to mitigate risks and apply appropriate accounting treatment to inventory held for EOL and BCM measures. - FY2020-Q2RestatedAnnual report
「The company continues to recognize the inventory risk associated with EOL and BCM as an important management issue and will pursue appropriate risk mitigation and accounting treatment.」
The company has reiterated its policy of mitigating risks and applying appropriate accounting treatment to inventory held for EOL and BCM measures. - FY2020-Q1RestatedAnnual report
「While pursuing all possible risk mitigation measures and appropriate accounting treatment」
The company has indicated its policy of continuing to mitigate risks and apply appropriate accounting treatment to inventory held for EOL and BCM measures. - FY2019RestatedAnnual report
「We regard this as an important issue and have introduced an inventory write-down system to prepare for future risks in inventory valuation, while working to minimize risk.」
The company has reiterated its policy of containing EOL and BCM inventory risk through an inventory write-down system and new risk-management measures. - FY2019-Q3RestatedAnnual report
「While pursuing all possible risk mitigation measures and appropriate accounting treatment」
The company has indicated its policy of continuing to mitigate risks and apply appropriate accounting treatment to EOL and BCM inventory. - FY2019-Q2RestatedAnnual report
「While pursuing all possible risk mitigation measures and appropriate accounting treatment」
The company has indicated its policy of continuing to mitigate risks and apply appropriate accounting treatment to EOL and BCM inventory. - FY2019-Q1RestatedAnnual report
「As EOL and BCM inventory remains at a high level, we regard this as an important management issue and are taking appropriate measures, including treating reductions in carrying value as cost of sales and introducing an inventory write-down system. We believe that necessary measures should continue to be considered and applied.」
As measures to address EOL and BCM inventory, the company is proceeding with carrying-value reductions, the introduction of an inventory write-down system and other measures, and has reiterated its policy of considering and applying necessary measures in the future. - FY2018First statedAnnual report
「We regard this as an important issue and are working to minimize risk by introducing an inventory write-down system to prepare for future risks in inventory valuation.」
The company explicitly discloses the introduction of an inventory write-down system to prepare for future risks as a measure for addressing EOL and BCM inventory.