Revision of Restoration Cost Estimates upon Vacating Stores
First written in FY2021-Q1. 1 of 6 entries say "Materialised", first in 2026-09-28. Latest entry: FY2027-H1.
Shimamura moved to the "Worse" side of this theme in 2026, 4 years after the typical company in this theme (2022).
The whole theme swung hardest in 2019: 3 of 9 companies on the "Worse" side.
12 other companies' latest entry also says "Other".
- FY2027-H1Another change in the estimate of asset retirement obligationsAnnual report
「During the current interim consolidated accounting period, estimates of the restoration costs required when stores are vacated were changed following the receipt of new information. As a result of this change, ¥2,069 million was added to asset retirement obligations.」
A new estimate of restoration costs when stores are vacated was made, and ¥2,069 million was added to asset retirement obligations. - 2026-09-28MaterialisedEarnings
「この見積りの変更に伴い増加額2,069百万円を資産除去債務に加算しております。」
店舗退去時の原状回復費用について見積りを変更し、資産除去債務を20億69百万円加算した。 - FY2021Updated to the full-year impactAnnual report
「As a result of this change in estimate, ¥3,519 million was added to asset retirement obligations. The change reduced operating income, ordinary income and net income before income taxes by ¥185 million each for the current consolidated fiscal year.」
The addition of ¥3,519 million to asset retirement obligations and the ¥185 million impact on full-year profit resulting from the change in the estimate of restoration costs when stores are vacated were disclosed. - FY2021-Q3Update to the impact on the cumulative third-quarter resultsAnnual report
「As a result of this change in estimate, ¥3,519 million was added to asset retirement obligations. The change reduced operating income, ordinary income and quarterly net income before income taxes by ¥139 million each in the cumulative third quarter of the current consolidated fiscal year.」
The addition to asset retirement obligations resulting from the change in the estimate of restoration costs when stores are vacated remained ¥3,519 million, while the reduction in operating income and other income for the cumulative third quarter was updated to ¥139 million. - FY2021-Q2Update to the impact on the cumulative second-quarter resultsAnnual report
「As a result of this change in estimate, ¥3,519 million was added to asset retirement obligations. The change reduced operating income, ordinary income and quarterly net income before income taxes by ¥92 million each in the cumulative second quarter of the current consolidated fiscal year.」
For the change in the estimate of restoration costs when stores are vacated, the addition to asset retirement obligations remained ¥3,519 million, while the reduction in operating income and other income for the cumulative second quarter was updated to ¥92 million. - FY2021-Q1First statedAnnual report
「During the first quarter of the current consolidated fiscal year, estimates of the restoration costs required when stores are vacated were changed following the receipt of new information. As a result of this change, ¥3,519 million was added to asset retirement obligations. The change increased operating loss, ordinary loss and quarterly net loss before income taxes by ¥46 million each in the first quarter of the current consolidated fiscal year.」
Following a change in the estimate of restoration costs when stores are vacated, ¥3,519 million was added to asset retirement obligations, increasing operating loss and other losses by ¥46 million.