Risk of Declines in the Fair Value of Assets Held and Impairment
First written in FY2016. 4 of 7 entries say "Worsened", first in FY2019. Latest entry: FY2026.
Hankyu Hanshin Holdings moved to the "Worse" side of this theme in 2017, 3 years before the typical company in this theme (2020).
The whole theme swung hardest in 2019: 23 of 50 companies on the "Worse" side.
8 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Impairment losses of ¥7,308 million were recognized mainly on assets related to the real estate leasing business and hotel business.」
Impairment losses increased from ¥3.399 billion in the previous fiscal year to ¥7.308 billion, with losses recognized on assets of the real estate leasing and hotel businesses, as well as the automotive business and other assets. - 2026-05-26WorsenedGeneral Meetings of Shareholders
「Impairment losses of ¥7,308 million were recognized mainly on assets related to the real estate leasing business and hotel business.」
Total impairment losses of ¥7,308 million were recognized on assets related to the real estate leasing and hotel businesses, as well as automobile business assets. - FY2025MitigatedAnnual report
「For groups of fixed assets that had mainly experienced significant functional obsolescence and groups of fixed assets whose use had changed, carrying amounts were reduced to recoverable amounts. The reduction of ¥3.399 billion was recognized as an impairment loss under extraordinary losses.」
Impairment losses declined from ¥24.277 billion in the previous fiscal year to ¥3.399 billion, while impairment was recognized on assets of the international transportation business and real estate leasing business, among others. - FY2021WorsenedAnnual report
「Impairment losses of ¥9.676 billion and an increase in the provision for losses on the removal of fixed assets of ¥6.786 billion, among other items, were recognized as restructuring losses under extraordinary losses.」
Impairment losses of ¥9.676 billion were recognized on 14 hotels, bringing restructuring losses to ¥18.618 billion. Losses caused by declines in the fair value of assets held and lower profitability expanded in hotel assets. - FY2019WorsenedAnnual report
「The carrying amount of the railway assets was reduced to the recoverable amount, and the reduction of ¥19.163 billion was recognized as an impairment loss under extraordinary losses.」
Including the ¥19.163 billion impairment loss on assets related to the Hokushin Kyuko Line, impairment losses for the period totaled ¥19.262 billion, a substantial increase from ¥819 million in the previous period. - FY2017MaterialisedAnnual report
「For groups of fixed assets whose fair value had declined significantly relative to their carrying amounts due to continuing declines in land prices, and for groups of fixed assets that had continued to generate operating losses and for which no recovery in profitability was expected, carrying amounts were reduced to recoverable amounts. The reduction of ¥901 million was recognized as an impairment loss under extraordinary losses.」
Due to declining land prices and lower profitability, impairment losses of ¥901 million were recognized mainly on other business assets and other assets, and the risk of declines in the fair value of assets held and impairment materialized as an actual loss. - FY2016First statedAnnual report
「If the fair value of inventories, property, plant and equipment, intangible assets, investment securities and other assets held by the Group declines significantly in the future, the Group's operating results and financial position may be affected through the recognition of impairment losses or valuation losses.」
The company discloses this as a risk covering a broad range of assets held, including inventories, fixed assets and investment securities.