Risk of impairment losses due to declining profitability of fixed assets
First written in FY2022. 3 of 4 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 70 of 132 companies on the "Worse" side.
- FY2026RestatedAnnual report
「If estimates of future cash flows are revised due to changes in business plans, market conditions or other factors relating to these estimates and assumptions, impairment losses may arise.」
The risk of declining profitability of fixed assets and the recognition of impairment losses due to changes in business plans or market conditions was reaffirmed. No impairment losses were reported by segment for the current period. - FY2024RestatedAnnual report
「If the profitability of the fixed assets owned by the Group declines significantly due to changes in business plans, market conditions or other factors, resulting in the recognition of impairment losses, this could affect the Group's financial position and operating results.」
The risk of declining profitability of fixed assets and the recognition of impairment losses due to changes in business plans or market conditions was reaffirmed. No impairment losses were reported by segment for the current consolidated fiscal year. - FY2023RestatedAnnual report
「If these estimates and assumptions change due to changes in business plans, market conditions or other factors, impairment losses may arise.」
The risk of declining profitability of fixed assets and the recognition of impairment losses due to changes in business plans or market conditions was reaffirmed. No impairment losses were reported by segment for the current period. - FY2022First statedAnnual report
「If the profitability of the fixed assets owned by the Group declines significantly due to changes in business plans, market conditions or other factors, resulting in the recognition of impairment losses, this could affect the Group's financial position and operating results.」
Separate from individual events involving vessel sales and impairment, the risk of impairment across fixed assets generally due to changes in business plans and market conditions was identified as a major risk.