Impairment Losses at Unprofitable Stores and Losses from Business Location Closures
First written in FY2017-Q2. 7 of 21 entries say "Worsened", first in FY2019-Q2. Latest entry: FY2027-H1.
Lapine moved to the "Worse" side of this theme in 2019, 2 years after the typical company in this theme (2017).
The whole theme swung hardest in 2017: 13 of 19 companies on the "Worse" side.
3 other companies' latest entry also says "Materialised".
- FY2027-H1MaterialisedAnnual report
「Impairment loss — 1,019」
The company recorded an impairment loss of ¥1.019 million during the current interim consolidated accounting period, whereas no impairment loss had been recorded in the previous interim consolidated accounting period. - 2026-10-14MaterialisedOccurring Fact
「Impairment loss — 1,019」
The Company recorded an impairment loss of ¥1,019 thousand during the six-month consolidated accounting period. - FY2026-H1No impairment loss recorded in the interim periodAnnual report
「No applicable items.」
The company disclosed that the segment information for the current interim consolidated accounting period contained no applicable item concerning impairment losses on fixed assets. - FY2025MaterialisedAnnual report
「Impairment loss: ¥12.762 million」
The company recorded a total impairment loss of ¥12.762 million during the current consolidated fiscal year on assets used at stores and sales floors and shared assets, including those at the head office. - FY2024-Q3Recognition of Loss on Disposal and Sale of Fixed AssetsAnnual report
「Loss on disposal and sale of fixed assets — ¥4.081 million」
The company recorded a loss on disposal and sale of fixed assets of ¥4.081 million during the cumulative third-quarter period of the current consolidated fiscal year. By contrast, no impairment loss on fixed assets was recorded in the segment information. - FY2023No impairment loss recorded for the full yearAnnual report
「For the consolidated fiscal year from 1 March 2022 to 28 February 2023, there were no applicable items.」
Although an impairment loss was recorded in the previous fiscal year, no material impairment loss was recorded in the current consolidated fiscal year. - FY2022-Q2No impairment loss recognized in the current quarterAnnual report
「No applicable items.」
The company disclosed that no material impairment loss on fixed assets was recorded during the cumulative second-quarter period of the current consolidated fiscal year. This represents a change from the ¥34.998 million impairment loss recorded in the same period of the previous year. - FY2021-Q3WorsenedAnnual report
「Impairment loss ¥1.663 million ¥136.148 million」
The impairment loss increased from ¥1.663 million in the same period of the previous year to ¥136.148 million, reflecting an increase in losses recognized due to deteriorating profitability at stores, shared assets and other assets. - FY2021-Q2WorsenedAnnual report
「Impairment loss ¥1.663 million ¥34.998 million」
The impairment loss increased from ¥1.663 million in the same period of the previous year to ¥34.998 million. This included impairment losses based on estimates of future cash flows that took into account the impact of COVID-19. - FY2021-Q1WorsenedAnnual report
「As a result, the company recorded an impairment loss on tangible fixed assets of ¥11.017 million for which no recoverable amount was expected.」
Based on estimates of future cash flows that take into account the impact of COVID-19, the company recorded an impairment loss of ¥11.017 million on tangible fixed assets for which no recoverable amount was expected. - FY2020-Q3WorsenedAnnual report
「Loss on disposal and sale of fixed assets ¥2.227 million ¥5.577 million Impairment loss ¥8.127 million ¥1.663 million Business-location closure loss ¥617,000 ¥7.802 million」
The impairment loss decreased from ¥8.127 million in the same period of the previous year to ¥1.663 million, while the business-location closure loss increased from ¥617,000 to ¥7.802 million. - FY2020-Q2Reduction in impairment losses and re-recognition of closure lossesAnnual report
「Loss on disposal and sale of fixed assets ¥5.450 million Impairment loss ¥1.663 million Business-location closure loss ¥1.985 million」
The impairment loss decreased from ¥8.127 million in the same period of the previous year to ¥1.663 million, while the company recorded a business-location closure loss of ¥1.985 million. - FY2019WorsenedAnnual report
「In light of the profitability of the business under the recent operating environment, the company recognized ¥940 million as an impairment loss and recorded it as an extraordinary loss for shared assets, including the head office, in accordance with the Accounting Standard for Impairment of Fixed Assets.」
The impairment loss increased sharply from ¥7.121 million in the previous fiscal year to ¥940.904 million, and the company also recognized impairment losses on shared assets, including those at the head office. - FY2019-Q3WorsenedAnnual report
「Loss on disposal and sale of fixed assets: ¥2.227 million; impairment loss: ¥8.127 million; business-location closure loss: ¥617,000」
The impairment loss increased from ¥4.439 million in the same period of the previous year to ¥8.127 million, and the company also recorded a business-location closure loss of ¥617,000, compared with the cumulative previous quarter. - FY2019-Q2WorsenedAnnual report
「Impairment loss: ¥8.127 million; business-location closure loss: 0」
The impairment loss for the cumulative second-quarter period was ¥8.127 million, up from ¥4.439 million in the same period of the previous year. By contrast, the business-location closure loss was 0. - FY2018Reduction in impairment and closure lossesAnnual report
「Loss on disposal and sale of fixed assets: ¥5.337 million; impairment loss: ¥7.121 million; business-location closure loss: ¥1.999 million」
The impairment loss decreased from ¥68.409 million in the previous year to ¥7.121 million, while the business-location closure loss decreased from ¥30.229 million to ¥1.999 million. - FY2018-Q3Re-recognition of business-location closure lossesAnnual report
「Loss on disposal and sale of fixed assets: ¥4.323 million; impairment loss: ¥4.439 million; business-location closure loss: ¥1.206 million」
While impairment losses remained low, the company recorded a business-location closure loss of ¥1.206 million, which had not been recorded in the cumulative previous quarter. - FY2018-Q2Reduction in impairment and closure lossesAnnual report
「Loss on disposal and sale of fixed assets: ¥4.132 million; impairment loss: ¥4.439 million; business-location closure loss: —」
The impairment loss for the cumulative second-quarter period was ¥4.439 million, down from ¥20.515 million in the same period of the previous year, and no business-location closure loss was recorded. - FY2017RestatedAnnual report
「As extraordinary losses, the company recorded a loss on disposal and sale of fixed assets of ¥28.188 million, an impairment loss of ¥68.409 million, and a business-location closure loss of ¥30.229 million, among other items.」
The company continued to record impairment and closure losses related to stores, business locations and other assets in the full-year period. - FY2017-Q3RestatedAnnual report
「As extraordinary losses, the company recorded a loss on disposal and sale of fixed assets of ¥8.704 million, an impairment loss of ¥47.481 million, and a business-location closure loss of ¥22.293 million, among other items.」
The company again recorded impairment losses and business-location closure losses during the cumulative third-quarter period in connection with exits from unprofitable stores and other measures. - FY2017-Q2First statedAnnual report
「Impairment loss: ¥20.515 million; business-location closure loss: ¥28.221 million」
The company quantifies the impairment loss at unprofitable stores and the business-location closure loss recorded during the cumulative second-quarter period.