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Wadakohsan (8931) · RiskRestatedLatest Earnings (2026-10-02): "Materialised"

Risk of Inventory Impairment Losses Due to Deterioration in Real Estate Market Conditions

First written in FY2017. 4 of 9 entries say "Materialised", first in FY2017. Latest entry: 2026-10-02.

9entries
10years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2017 – FY2019OtherFY2021 – FY2022RestatedFY2024 – FY20252017: 120172018: 120182019: 120192020: 020202021: 120212022: 120222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Decline in the Net Realizable Value of InventoriesA theme 206 companies write about · 209 as a headwind · 0 as a tailwind

Wadakohsan moved to the "Worse" side of this theme in 2017, 7 years before the typical company in this theme (2024).

The whole theme swung hardest in 2018: 11 of 37 companies on the "Worse" side.

35 other companies' latest entry also says "Materialised".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 210 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-02MaterialisedEarnings

    「減損損失 301,490」

    中間損益計算書に減損損失301,490千円を計上し、不動産市況悪化等に伴う減損・評価損リスクについて実際の損失計上が確認される。
  2. FY2025RestatedAnnual report

    「The company’s performance may be affected if fixed assets showing indications of impairment arise in the future, or if inventories whose market value, or net realizable value, declines below cost arise due to economic fluctuations, deterioration in real estate market conditions or other factors.」

    The company continues to disclose the possibility of impairment losses on fixed assets and inventory valuation losses due to deterioration in real estate market conditions.
  3. FY2024RestatedAnnual report

    「The company’s performance may be affected if fixed assets showing indications of impairment arise in the future, or if inventories whose market value, or net realizable value, declines below cost arise due to economic fluctuations, deterioration in real estate market conditions or other factors.」

    The company continues to disclose the possibility of impairment losses on fixed assets and inventory valuation losses due to deterioration in real estate market conditions.
  4. FY2023MitigatedAnnual report

    「Impairment loss 93,766 -」

    The statement of cash flows shows that an impairment loss of ¥93.766 million was recognized in the previous fiscal year, while none was recognized in the current fiscal year. However, the company continues to disclose the risks of future impairment of fixed assets and inventory valuation losses.
  5. FY2022RestatedAnnual report

    「The company’s performance may be affected if fixed assets showing indications of impairment arise in the future, or if inventories whose market value, or net realizable value, declines below cost arise due to economic fluctuations, deterioration in real estate market conditions or other factors.」

    The company continues to disclose the possibility of impairment losses on fixed assets and inventory valuation losses due to deterioration in real estate market conditions.
  6. FY2021Continued recognition of inventory valuation losses, lower amount and higher number of propertiesAnnual report

    「Of the inventories held at the end of the fiscal year, the market value of 8 properties had declined. Accordingly, ¥44 million was recognized as an inventory valuation loss in cost of sales.」

    The inventory valuation loss amounted to ¥44 million on 8 properties. The number of properties increased from 6 in the previous fiscal year, while the amount recognized declined from ¥125 million.
  7. FY2019MaterialisedAnnual report

    「Of the inventories held at the end of the fiscal year, the market value of 6 properties had declined. Accordingly, ¥125 million was recognized as an inventory valuation loss in cost of sales.」

    A decline in the market value of inventories actually occurred, and an inventory valuation loss of ¥125 million was recognized on 6 properties. Both the number of properties and the amount increased from 2 properties and ¥81 million in the previous fiscal year.
  8. FY2018MaterialisedAnnual report

    「Of the inventories held at the end of the fiscal year, the market value of 2 properties had declined. Accordingly, ¥81 million was recognized as an inventory valuation loss in cost of sales.」

    A decline in the market value of inventories continued to occur in practice, and an inventory valuation loss of ¥81 million was recognized on 2 properties. The amount recognized increased from ¥17 million on 3 properties in the previous fiscal year.
  9. FY2017MaterialisedAnnual report

    「Of the inventories held at the end of the fiscal year, the market value of 3 properties had declined. Accordingly, ¥17 million was recognized as an inventory valuation loss in cost of sales.」

    The company identifies declines in the net realizable value of inventories due to deterioration in real estate market conditions and other factors as a risk, and actually recognized an inventory valuation loss of ¥17 million on 3 properties during the fiscal year.
Moved together

"Financial Covenants on Borrowings and Risk of Loss of Benefit of Time" moved the same way as this thread, in the same document, in 2 of its 9 moves.

222★123
  1. ★This thread
  2. 1Financial Covenants on Borrowings and Risk of Loss of Benefit of Time2×
  3. 2Return to Positive Operating Cash Flow and Increase in Cash Balance2×
  4. 3Overseas Risks and Uncertainty in Financial Markets2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Wadakohsan yet. It last moved in the Earnings of 2026-10-02: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Risk of Inventory Impairment Losses Due to Deterioration in Real Estate Market Conditions | WADAKOHSAN CORPORATION (8931) | Komori