Impairment and restaurant closures due to deterioration in location conditions
First written in FY2016. 15 of 27 entries say "Materialised", first in FY2017-Q1. Latest entry: FY2026.
Kisoji moved to the "Worse" side of this theme in 2016, 2 years before the typical company in this theme (2018).
The whole theme swung hardest in 2018: 13 of 32 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2026Fewer restaurants recognised impairment, but the loss amount increasedAnnual report
「Of the stores where impairment indicators were identified, the carrying amounts of 18 stores were reduced to their recoverable amounts during the consolidated fiscal year, and the resulting reductions were recorded as impairment losses.」
Impairment indicators were identified at 43 stores, of which 18 were recognized as impaired. Impairment losses increased to ¥256 million from ¥220 million in the previous fiscal year. - 2026-06-03WorsenedGeneral Meetings of Shareholders
「減損損失 256 381」
減損損失は前期の220百万円から256百万円へ増加した。 - FY2025MitigatedAnnual report
「For 32 of the restaurants where impairment indicators had been identified, the Company reduced their carrying amounts to recoverable amounts in the consolidated fiscal year and recorded the resulting decreases as impairment losses.」
Impairment losses declined from ¥1,532 million in the previous period to ¥220 million, and the number of restaurants recognised for impairment decreased from 34 to 32. Restaurant asset risk remains, but the scale of realised losses decreased. - FY2024WorsenedAnnual report
「For 34 of the restaurants where impairment indicators had been identified, the Company reduced their carrying amounts to recoverable amounts in the consolidated fiscal year and recorded the resulting decreases as impairment losses.」
Impairment losses increased from ¥266 million in the previous period to ¥1,532 million and were recognised at 34 restaurants. Impairment also arose on goodwill and intangible assets acquired with Daishogun, further increasing risks related to restaurant profitability and investment recovery. - FY2023MaterialisedAnnual report
「For 10 of the restaurants where impairment indicators had been identified, the Company reduced their carrying amounts to recoverable amounts in the consolidated fiscal year and recorded the resulting decreases as impairment losses.」
The Company recognised an impairment loss of ¥266 million for 10 of the restaurants where impairment indicators had been identified. Although the amount declined from ¥742 million in the previous period, risks related to restaurant profitability and investment recovery materialised over the full fiscal year. - FY2023-Q3No impairment loss in the current cumulative quarterAnnual report
「Impairment loss 78 -」
While an impairment loss of ¥78 million was recognised in the same period of the previous year, no impairment loss was recognised in the cumulative third quarter of the current consolidated fiscal year. - FY2022MaterialisedAnnual report
「In the consolidated fiscal year, the Company recognised impairment for restaurants whose losses from operating activities had remained negative or whose investment was not expected to be recovered due to deteriorating profitability, and reduced their respective carrying amounts to recoverable amounts. The resulting decrease of ¥742 million was recorded as an impairment loss under extraordinary losses.」
The Company recognised impairment at 31 restaurants due to factors including deteriorating profitability and recorded ¥742 million. Although the loss amount declined from ¥855 million in the previous period, restaurant asset risk continues to materialise in the results. - FY2022-Q3MaterialisedAnnual report
「In the cumulative third quarter, the Company recognised impairment for restaurants where decisions had been made to close or change their business format, and reduced their respective carrying amounts to recoverable amounts. The resulting decrease of ¥78 million was recorded as an impairment loss under extraordinary losses.」
The Company recognised an impairment loss of ¥78 million for 5 restaurants in Aichi Prefecture where decisions had been made to close or change their business format. Risks related to restaurant profitability and investment recovery continue to materialise in the results. - FY2021MaterialisedAnnual report
「In the consolidated fiscal year, the Company recognised impairment for restaurants whose losses from operating activities had remained negative or whose investment was not expected to be recovered due to deteriorating profitability, and reduced their respective carrying amounts to recoverable amounts. The resulting decrease of ¥855 million was recorded as an impairment loss under extraordinary losses.」
The Company recognised an impairment loss of ¥855 million for 26 restaurants, with the risks of declining restaurant profitability and inability to recover investments materialising over the full fiscal year. This was also an increase from the previous period's impairment loss of ¥283 million. - FY2021-Q3WorsenedAnnual report
「In the cumulative third quarter, the Company recognised impairment for restaurants whose losses from operating activities had remained negative or whose investment was not expected to be recovered due to deteriorating profitability, and reduced their respective carrying amounts to recoverable amounts. The resulting decrease of ¥541 million was recorded as an impairment loss under extraordinary losses.」
The Company recognised an impairment loss of ¥541 million, a substantial increase from ¥85 million in the cumulative second quarter of the previous fiscal year. The risks of declining restaurant profitability and inability to recover investments have expanded further. - FY2021-Q2MaterialisedAnnual report
「Impairment loss 85」
The Company recognised an impairment loss of ¥85 million in the cumulative second quarter, demonstrating the materialisation of risks related to restaurant assets and profitability. - FY2021-Q1WorsenedAnnual report
「These assumptions involve a high degree of uncertainty, and if the impact is prolonged, additional impairment of property, plant and equipment or the reversal of deferred tax assets may arise.」
The possibility of additional impairment of property, plant and equipment due to a prolonged impact from COVID-19 was newly identified. - FY2020WorsenedAnnual report
「In the fiscal year, the Company recognised impairment for restaurants whose losses from operating activities had remained negative or whose investment was not expected to be recovered due to deteriorating profitability, and reduced their respective carrying amounts to recoverable amounts. The resulting decrease of ¥283 million was recorded as an impairment loss under extraordinary losses.」
Impairment losses increased from ¥69 million in the previous period to ¥283 million, recognised at 4 restaurants in Aichi Prefecture, 1 in Mie Prefecture and 1 in Osaka Prefecture. - FY2020-Q3No impairment loss in the current cumulative quarterAnnual report
「Impairment loss 30 －」
Compared with the impairment loss of ¥30 million in the same period of the previous year, no impairment loss was recognised in the cumulative third quarter. - FY2020-Q2No impairment loss in the current cumulative quarterAnnual report
「Impairment loss 30 －」
While an impairment loss of ¥30 million was recognised in the same period of the previous year, no impairment loss was recognised in the cumulative second quarter. - FY2020-Q1No impairment losses this quarterAnnual report
「Impairment loss 30 －」
While an impairment loss of ¥30 million was recognised in the same period of the previous year, no impairment loss was recognised in the cumulative first quarter. - FY2019MaterialisedAnnual report
「The main items were profit before income taxes of ¥2,554 million, depreciation and amortisation of ¥1,122 million, and impairment losses of ¥69 million, while」
The Company recognised an impairment loss of ¥69 million in the fiscal year due to factors including deteriorating profitability, demonstrating the materialisation of risks related to restaurant assets and location conditions. - FY2019-Q3MaterialisedAnnual report
「Impairment losses 30」
The Company recognised an impairment loss of ¥30 million in the cumulative third quarter, and risks related to restaurant assets and profitability continue to materialise in the results. - FY2019-Q1MaterialisedAnnual report
「Impairment losses 30」
The Company recognised an impairment loss of ¥30 million in the first quarter, and risks related to restaurant assets and profitability continue to materialise in the results. - FY2018MaterialisedAnnual report
「The Company recognised the decrease of ¥188 million as an impairment loss and recorded it under extraordinary losses.」
The Company recognised an impairment loss of ¥188 million on restaurant assets in the fiscal year due to factors including deteriorating profitability, demonstrating the materialisation of risks related to location conditions and restaurant profitability. - FY2018-Q3MaterialisedAnnual report
「Impairment losses 5」
The Company also recognised an impairment loss of ¥5 million in the cumulative third quarter, demonstrating the materialisation of restaurant asset impairment risk in the results. - FY2018-Q1MaterialisedAnnual report
「Impairment losses 5」
The Company also recognised an impairment loss of ¥5 million in the cumulative first quarter, demonstrating the materialisation of restaurant asset impairment risk in the results. - FY2017MaterialisedAnnual report
「The Company recognised the decrease of ¥280 million as an impairment loss and recorded it under extraordinary losses.」
The Company recognised an impairment loss of ¥280 million on restaurant assets in the current period due to factors including deteriorating profitability, demonstrating the materialisation of risks related to location conditions and restaurant profitability. - FY2017-Q3MaterialisedAnnual report
「Impairment loss 219」
The Company also recognised an impairment loss of ¥219 million in the cumulative third quarter, demonstrating once again the materialisation of restaurant asset impairment risk in the results. - FY2017-Q2MaterialisedAnnual report
「Impairment loss 16」
The Company also recognised an impairment loss of ¥16 million in the cumulative second quarter, demonstrating once again the materialisation of restaurant asset impairment risk in the results. - FY2017-Q1MaterialisedAnnual report
「Impairment loss 7」
The Company also recognised an impairment loss of ¥7 million in the first quarter, demonstrating once again the materialisation of restaurant asset impairment risk in the results. - FY2016First statedAnnual report
「If the conditions surrounding a restaurant's location change significantly, causing the restaurant's performance to deteriorate and making it difficult to recover the funds invested, an impairment loss or a loss on disposal of property, plant and equipment associated with the restaurant's closure may arise.」
The Company recognised an impairment loss of ¥652 million in the current period due to factors including deteriorating location conditions and profitability, demonstrating the materialisation of restaurant asset risk in the results.