Impairment Risk for Fixed Assets
First written in FY2023. 1 of 4 entries say "Materialised", first in 2026-04-30. Latest entry: FY2026.
The whole theme swung hardest in 2017: 31 of 69 companies on the "Worse" side.
- FY2026Investment criteria addedAnnual report
「For new investments, including new store openings, the Company discusses and determines whether to proceed with an investment after reviewing the investment payback period in light of consistency with its ROIC criteria, as well as the medium- to long-term impact on profit and loss and the investment recovery rate.」
Adds the ROIC criteria, investment payback period, medium- to long-term impact on profit and loss, and investment recovery rate as items to be reviewed when making new investment decisions, as measures to address the risk of impairment of fixed assets. - 2026-04-30MaterialisedGeneral Meeting of Shareholders
「Impairment loss 4,539」
固定資産の減損リスクについて、当連結会計年度に4,539百万円の減損損失を計上した実績を開示している。 - FY2024Specifies the control measures.Annual report
「To identify indications of impairment, the Company regularly reviews store profit and loss, and implements individual profit improvement measures at stores where profitability has deteriorated.」
As a measure to address the risk of impairment of fixed assets, explicitly states that it regularly reviews store profit and loss and implements individual improvement measures at stores with deteriorating profitability. - FY2023First statedAnnual report
「If we determine that an investment cannot be recovered within a certain period due to changes in economic conditions, the competitive environment or other factors, an impairment loss may arise.」
Separately identifies the risk of unrecoverable investment and impairment losses for fixed assets such as stores and land.