Impairment risk for fixed assets
First written in FY2023. 2 of 12 entries say "Restated". Latest entry: 2026-10-01.
The whole theme swung hardest in 2025: 32 of 75 companies on the "Worse" side.
28 other companies' latest entry also says "Mitigated".
- 2026-10-01MitigatedEarnings
「Impairment losses 122 3」
Impairment losses declined from ¥122 million in the previous interim period to ¥3 million. - FY2026Update to full-year impairment lossesAnnual report
「Impairment losses: ¥637 million」
The Company recognised ¥637 million in impairment losses on fixed assets for the full fiscal year. This was down from ¥655 million in the previous year, comprising ¥630 million for stores and ¥6 million for idle assets. - FY2026-H1MaterialisedAnnual report
「Impairment losses: ¥122 million」
In relation to the risk of impairment of fixed assets, ¥122 million in impairment losses was recognised during the interim period. - FY2025-H1RestatedAnnual report
「There were no significant occurrences or changes.」
The segment information for the interim consolidated accounting period states that there were no significant occurrences or changes relating to impairment losses on fixed assets, goodwill or other items. - FY2025-Q1No significant impairment losses recognised in the first quarterAnnual report
「There were no significant occurrences or changes.」
The segment information for the first quarter of the current fiscal year states that there were no significant occurrences or changes relating to impairment losses on fixed assets, goodwill or other items. - FY2024WorsenedAnnual report
「Impairment losses: 1,556」
The risk of impairment of fixed assets materialised as ¥1,556 million in impairment losses, up from ¥1,136 million in the previous fiscal year. The Company also recognised ¥594 million for land classified as idle assets. - FY2024-Q3Update of impairment losses recognised for the nine-month period of the current fiscal yearAnnual report
「Impairment losses 737 28」
Impairment losses for the nine-month period of the current fiscal year were ¥28 million, a substantial decrease from ¥737 million in the same period of the previous year. - FY2024-Q2Update of impairment losses recognised for the six-month period of the current fiscal yearAnnual report
「Impairment losses: 729 13」
Impairment losses for the six-month period of the current fiscal year were ¥13 million, a substantial decrease from ¥729 million in the same period of the previous year. - FY2024-Q1Decrease in impairment losses recognised in the first quarter of the current fiscal yearAnnual report
「Impairment loss 2」
In relation to the risk of impairment of fixed assets, ¥2 million in impairment losses was recognised in the first quarter of the current fiscal year. This was a substantial decrease from ¥1,136 million for the full previous fiscal year. - FY2023First statedAnnual report
「The Group holds substantial property, plant and equipment, including tangible fixed assets relating to its stores. Accordingly, if it becomes necessary to recognise impairment losses on fixed assets due to a significant change in the business environment, deterioration in earnings or a substantial decline in the market prices of assets held, this may affect operating results and financial position.」
Impairment of fixed assets was newly disclosed as a standalone business risk. In FY2023, the Company actually recognised ¥1,136 million in impairment losses, so the risk disclosure coincided with an actual accounting charge.