Fixed Asset Impairment Risk
First written in FY2018-Q3. 9 of 11 entries say "Materialised", first in FY2018. Latest entry: FY2026.
The whole theme swung hardest in 2020: 50 of 97 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「In light of the future business outlook, we reduced the carrying amount to the recoverable amount and recorded the reduction as an impairment loss under extraordinary losses. The recoverable amount was measured based on value in use and was assessed as zero because no future cash flows were expected.」
Regarding the impairment risk of property, plant and equipment, we recorded an impairment loss of ¥2.067 billion, primarily on business-use software and other assets of CHEER Securities. Of this amount, ¥1.963 billion related to software. - FY2026-H1MaterialisedAnnual report
「We recorded ¥226 million as an extraordinary loss.」
The breakdown of extraordinary losses included an impairment loss of ¥66 million, indicating that the impairment risk of property, plant and equipment materialized during the current interim consolidated fiscal period. - FY2024MaterialisedAnnual report
「Impairment losses 157」
Regarding the impairment risk of property, plant and equipment, an impairment loss of ¥157 million was recorded in the current consolidated fiscal year. - FY2020MaterialisedAnnual report
「Impairment losses 1」
Regarding the impairment risk of property, plant and equipment, an impairment loss of ¥1 million was recorded in the current consolidated fiscal year. - FY2019MaterialisedAnnual report
「Impairment losses 151」
Regarding the impairment risk of property, plant and equipment, an impairment loss of ¥151 million was actually recorded in the current consolidated fiscal year. - FY2019-Q2MaterialisedAnnual report
「Extraordinary losses Impairment losses 14」
Regarding the impairment risk of property, plant and equipment, an impairment loss of ¥14 million was recorded during the first six months of the current consolidated fiscal year. - FY2019-Q1RestatedAnnual report
「Therefore, new impairment losses may arise if the use of property, plant and equipment is changed, real estate transaction market prices or other factors fluctuate, or the circumstances of a business acquired in a transaction in which goodwill was recognized change.」
The company continues to disclose the possibility of impairment losses arising from changes in the use of property, plant and equipment, real estate transaction market prices and the circumstances of acquired businesses. - FY2018MaterialisedAnnual report
「We recorded an impairment loss of ¥626 million as an extraordinary loss.」
Regarding the impairment risk of property, plant and equipment, an impairment loss of ¥626 million was actually recorded in the current consolidated fiscal year. - FY2018-Q3First statedAnnual report
「For property, plant and equipment whose investment is no longer expected to be recovered due to declining profitability, we recognize impairment losses under certain conditions to reflect recoverability. The recoverable amount of an asset or asset group is the higher of its net selling price, calculated as fair value less estimated costs of disposal, and its value in use, calculated as discounted future cash flows. Accordingly, the amount of impairment loss on property, plant and equipment depends on estimates of future cash flows based on reasonable assumptions and forecasts. Therefore, new impairment losses may arise if the use of property, plant and equipment is changed, real estate transaction market prices or other factors fluctuate, or the circumstances of a business acquired in a transaction in which goodwill was recognized change.」
The possibility of new impairment losses arising from changes in the use of property, plant and equipment, real estate transaction market prices and the circumstances of acquired businesses involving goodwill was disclosed as an independent theme for the first time.