Risk of impairment and valuation losses from declines in land and share prices
First written in FY2016. 16 of 37 entries say "Materialised", first in FY2017-Q2. Latest entry: FY2026.
Nagoya Railroad moved to the "Worse" side of this theme in 2016, 5 years before the typical company in this theme (2021).
The whole theme swung hardest in 2025: 8 of 17 companies on the "Worse" side.
1 other company's latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Impairment losses amounted to ¥5,440 million.」
Impairment losses increased from ¥2,236 million in the previous period to ¥5,440 million, as losses associated with declining asset values and deteriorating earnings expanded at rental facilities, truck facilities, commercial facilities and other locations. - FY2026-H1WorsenedAnnual report
「Impairment losses 127 210」
Impairment losses in the interim consolidated accounting period amounted to ¥210 million, up from ¥127 million in the same period of the previous year. Losses related to declining asset values and deteriorating earnings continue to be recognized. - FY2025-H1MitigatedAnnual report
「Impairment losses 152 127」
Impair losses in the interim consolidated accounting period amounted to ¥127 million, down from ¥152 million in the same period of the previous year. Impairment losses continue to be recognized. - FY2024MitigatedAnnual report
「Impairment losses of ¥1,761 million were recognized for rental facilities such as tenant buildings, commercial facilities such as department stores, and taxi facilities.」
Impairment losses decreased from ¥2,842 million in the previous period to ¥1,761 million. Meanwhile, impairment losses continue to be recognized against a backdrop of deteriorating earnings and declines in the market value of land and other assets. - FY2024-Q3WorsenedAnnual report
「Impairment losses 141 238」
Impairment losses in the cumulative third quarter amounted to ¥238 million, up from ¥141 million in the same period of the previous year. Losses related to declining asset values and deteriorating earnings continue to be recognized. - FY2024-Q2WorsenedAnnual report
「Impairment losses 119 152」
Impairment losses increased from ¥119 million in the same period of the previous year to ¥152 million, and losses related to declining asset values and deteriorating earnings continue to be recognized. Meanwhile, investment securities increased due to higher market values of listed shares held. - FY2024-Q1Increase in the market value of listed shares heldAnnual report
「Total assets at the end of the cumulative first quarter decreased in notes and accounts receivable and contract assets due to the collection of outstanding receivables and other factors, but increased by ¥3,580 million from the end of the previous consolidated fiscal year to ¥1,234,959 million, mainly due to an increase in investment securities resulting from higher market values of listed shares held.」
Investment securities increased due to higher market values of listed shares held. This does not describe losses arising from declines in land or share prices; rather, the quarter recorded asset value movements in the opposite direction to the risk. - FY2023WorsenedAnnual report
「Impairment losses of ¥2,842 million were recognized for leisure facilities such as theme parks, commercial facilities such as retail stores, and bus facilities.」
Impairment losses increased from ¥1,967 million in the previous period to ¥2,842 million. Losses continue to be recognized against a backdrop of changes to business plans, deteriorating earnings and declines in the market value of land and other assets. - FY2023-Q3MitigatedAnnual report
「Impairment losses 454 141」
Impair losses in the cumulative third quarter decreased from ¥454 million in the same period of the previous year to ¥141 million. Although losses related to declining asset values and deteriorating earnings continue to be recognized, the amount of loss has decreased. - FY2023-Q2MitigatedAnnual report
「Impairment losses 330 119」
Impairment losses in the cumulative second quarter amounted to ¥119 million, down from ¥330 million in the same period of the previous year. Impairment losses continue to be recognized. - FY2023-Q1MitigatedAnnual report
「Impairment losses 103 21」
Impairment losses in the cumulative first quarter amounted to ¥21 million, down from ¥103 million in the same period of the previous year. Losses related to declining asset values and deteriorating earnings continue to be recognized. - FY2022MitigatedAnnual report
「Total ¥1,967 million」
Impairment losses decreased from ¥9,334 million in the previous period to ¥1,967 million, but impairment losses continue to be recognized against a backdrop of changes to business plans, deteriorating earnings and declines in the market value of land and other assets. - FY2022-Q3MaterialisedAnnual report
「Impairment losses 1,350 454」
Impairment losses decreased from ¥1,350 million in the same period of the previous year to ¥454 million, but the recognition of losses related to declining asset values and deteriorating earnings continues. - FY2022-Q2MaterialisedAnnual report
「Impairment losses 605 330」
The company recorded impairment losses of ¥330 million in the cumulative second quarter, and continues to recognize losses related to risks such as declining asset values and deteriorating earnings. - FY2022-Q1MaterialisedAnnual report
「Impairment losses 16 103」
The company recorded impairment losses of ¥103 million in the cumulative first quarter, and continues to recognize losses related to risks such as declining asset values and deteriorating earnings. - FY2021WorsenedAnnual report
「Impairment losses amounted to ¥9,334 million.」
Impairment losses increased from ¥6,338 million in the previous period to ¥9,334 million, with losses also being recognized at leisure facilities such as theme parks, hotels and retail facilities, as well as bus facilities. - FY2021-Q3MaterialisedAnnual report
「Impairment losses 1,472 1,350」
The company recorded impairment losses of ¥1,350 million in the cumulative third quarter, and continues to recognize losses related to risks such as declining asset values and deteriorating earnings. - FY2021-Q2MaterialisedAnnual report
「Impairment losses 620 605」
The company recorded impairment losses of ¥605 million in the cumulative second quarter, and continues to recognize losses related to risks such as declining asset values and deteriorating earnings. - FY2021-Q1MaterialisedAnnual report
「Impairment losses 22 16」
The company recorded impairment losses of ¥16 million in the cumulative first quarter. Although this was down from ¥22 million in the same period of the previous year, losses related to risks such as declining asset values and deteriorating earnings continue to be recognized. - FY2020WorsenedAnnual report
「The company recognized impairment losses due to changes in its business plans, deteriorating operating results with no short-term recovery expected, and significant declines in the fair value of land and other assets relative to their carrying amounts.」
Impairment losses increased from ¥1,487 million in the previous period to ¥6,338 million, as the impact of declining asset values and deteriorating earnings expanded across idle assets, department stores and other commercial facilities, rental facilities, taxi facilities and other areas. - FY2020-Q3MaterialisedAnnual report
「Impairment losses 254 1,472」
The company recognized impairment losses of ¥1,472 million during the cumulative third-quarter period, indicating that risks related to declining asset values and deteriorating earnings continue to materialize as losses. - FY2020-Q2MaterialisedAnnual report
「Impairment losses 246 620」
The company recognized impairment losses of ¥620 million during the cumulative second-quarter period, up from ¥246 million in the same period of the previous fiscal year. Risks related to declining asset values and deteriorating earnings continue to materialize as losses. The specific cause cannot be identified from this disclosure. - FY2020-Q1MaterialisedAnnual report
「Impairment losses 7 22」
The company recognized impairment losses of ¥22 million during the cumulative first-quarter period. The specific cause cannot be identified from this disclosure. - FY2019MaterialisedAnnual report
「The company recognized impairment losses due to changes in its business plans, deteriorating operating results with no short-term recovery expected, and significant declines in the fair value of land and other assets relative to their carrying amounts.」
The company recognized impairment losses of ¥1,487 million on land, buildings and other assets, indicating that the risks of declining asset values and deteriorating earnings have materialized as losses. - FY2019-Q3MaterialisedAnnual report
「Impairment losses 721 254」
The company recognized impairment losses of ¥254 million during the cumulative third-quarter period, indicating that risks related to declining asset values and other factors continue to materialize as losses. The specific cause cannot be identified from this disclosure. - FY2019-Q2MaterialisedAnnual report
「Impairment losses 707 246」
The company recognized impairment losses of ¥246 million in the income statement for the cumulative second-quarter period. The specific cause cannot be identified from this disclosure. - FY2019-Q1MaterialisedAnnual report
「Impairment losses 9 7」
The company recognized impairment losses of ¥7 million in the income statement for the first quarter of the current consolidated fiscal year. The specific cause cannot be identified from this disclosure. - FY2018MaterialisedAnnual report
「The company recognized impairment losses due to changes in its business plans, deteriorating operating results with no short-term recovery expected, and significant declines in the fair value of land and other assets relative to their carrying amounts.」
Against a backdrop of declining land values and deteriorating earnings, the company recognized impairment losses of ¥3,906 million for the current fiscal year as well, meaning that the risk of declining asset values has materialized as an actual loss. - FY2018-Q3Higher market values of held shares and increase in valuation differencesAnnual report
「As of the end of the third quarter of the consolidated fiscal year, total assets were ¥1,116,033 million, an increase of ¥22,150 million from the end of the previous consolidated fiscal year, due in part to an increase in investment securities resulting from higher market values of held shares.」
Investment securities increased due to higher market values of held shares, and total assets increased by ¥22,150 million from the end of the previous consolidated fiscal year. This does not indicate that the risk of declining land or share prices has materialized. - FY2018-Q2Increase in valuation difference on securities heldAnnual report
「Valuation difference on available-for-sale securities 23,908 30,122」
The valuation difference on available-for-sale securities increased from ¥23,908 million at the end of the previous consolidated fiscal year to ¥30,122 million at the end of the second quarter. This does not indicate that the risk of declining land or share prices has materialized. quantified is true, and materialized is false. - FY2018-Q1Higher market values of held sharesAnnual report
「Investment securities increased by ¥5,829 million due in part to higher market values of held shares.」
The company disclosed an increase in investment securities due to higher market values of held shares. - FY2017MaterialisedAnnual report
「The company recognized impairment losses due to changes in its business plans, deteriorating operating results with no short-term recovery expected, and significant declines in the fair value of land and other assets relative to their carrying amounts.」
Against a backdrop of declining market values of land and other assets and deteriorating earnings, the company recognized impairment losses of ¥4,173 million for the current fiscal year as well. - FY2017-Q3Higher market values of held sharesAnnual report
「Investment securities increased by ¥5,913 million due in part to higher market values of held shares.」
Unlike the decline in market value disclosed in the previous quarter, the company disclosed an increase in investment securities at the end of the third quarter, due to higher market values of held shares. - FY2017-Q2MaterialisedAnnual report
「This was mainly due to a ¥3,676 million decline in investment securities, resulting in part from lower market values of held shares, while securities included in other current assets increased by ¥7,997 million.」
The decline in the market value of held shares actually occurred and was disclosed as a decrease in investment securities. - FY2016First statedAnnual report
「The Group holds substantial fixed assets and inventories, including real estate and shares. If their fair values decline significantly, the recognition of impairment losses, valuation losses or other losses may affect the Group's operating performance and financial position.」
The company reports a decline in investment securities due to lower market values of held shares, as well as impairment losses of ¥5,969 million, for the current fiscal year.