Impairment losses or valuation losses on real estate, property, plant and equipment, and investment securities
First written in FY2016. 7 of 10 entries say "Materialised", first in FY2020-Q2. Latest entry: FY2026.
Credit Saison moved to the "Worse" side of this theme in 2021, 1 year after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 13 of 28 companies on the "Worse" side.
11 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「An impairment loss of ¥6,328 million was recorded on the relevant assets during the consolidated fiscal year under review and included in “Other expenses” in the consolidated income statement.」
An impairment loss of ¥6,328 million was recorded on the disposal group held for sale related to Concerto's amusement business. - FY2025MaterialisedAnnual report
「Valuation loss on investment securities (shares, etc.) 2,241」
A ¥2,241 million valuation loss on investment securities and a ¥512 million impairment loss on equity-method investments were recorded, causing the risk of fluctuations in the valuation of investments and property, plant and equipment to materialize as losses. - FY2025-H1MaterialisedAnnual report
「As a result, net revenue for the interim consolidated accounting period under review was ¥21,413 million, up 110.6% year on year. Meanwhile, mainly due to the recording of valuation losses on investees in the investment business, business loss was ¥511 million, compared with business profit of ¥1,758 million in the same period of the previous year.」
Valuation losses on investees in the global business were recorded, and the business posted a ¥511 million loss, compared with business profit in the same period of the previous year. - FY2021-Q3MaterialisedAnnual report
「As operating results deteriorated at amusement and operating facilities in the entertainment business due to the impact of COVID-19, and a recovery in operating results was not expected in the short term, an impairment loss of ¥1,103 million was recorded in the third quarter of the fiscal year under review.」
An impairment loss of ¥1,103 million was recorded due to the deterioration in the entertainment business caused by COVID-19. - FY2020-Q3RestatedAnnual report
「For part of the software invested in by Kabitas Co., Ltd. (hereinafter, “Kabitas”) for its payment business, the service agreement was amended in connection with a company split, and no new investment recovery method was expected. As recovery based on future cash flows therefore became difficult, an impairment loss of ¥6,327 million was recorded in the second quarter of the fiscal year under review.」
The occurrence of a ¥6,327 million impairment loss on software continues to be disclosed. - FY2020-Q2MaterialisedAnnual report
「For part of the software invested in by Kabitas Co., Ltd. (hereinafter, “Kabitas”) for its payment business, the service agreement was amended in connection with a company split, and no new investment recovery method was expected. As recovery based on future cash flows therefore became difficult, an impairment loss of ¥6,327 million was recorded in the second quarter of the fiscal year under review.」
Recovery of the software through future cash flows became difficult, and an impairment loss of ¥6,327 million was recorded. The risk of impairment of property, plant and equipment materialized as an actual loss. - FY2018RestatedAnnual report
「If the fair value of land and buildings held by the Group declines significantly, or if the operating results of a business using property, plant and equipment deteriorate and the situation is not expected to recover in the short term, impairment of the relevant property, plant and equipment may occur, potentially adversely affecting the Group's operating results and financial position.」
The risk of impairment resulting from declines in the value of real estate and property, plant and equipment, and business deterioration continues to be disclosed. - FY2016First statedAnnual report
「If the fair value of land and buildings held by the Group declines significantly, or if the operating results of a business using property, plant and equipment deteriorate and the situation is not expected to recover in the short term, impairment of the relevant property, plant and equipment may occur, potentially adversely affecting the Group's operating results and financial position.」
The decline in the value of real estate-related assets, property, plant and equipment, investment securities, and shares of affiliated companies is identified as an asset-related risk.