Risk of Impairment of Fixed Assets
First written in FY2022-Q3. 3 of 4 entries say "Materialised", first in FY2025. Latest entry: FY2026.
Tre Holdings moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 19 of 45 companies on the "Worse" side.
33 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Development costs for software for internal use had been recorded under other intangible fixed assets (software under development). However, as a change in policy eliminated the prospect of using the software, an impairment loss has been recognised.」
An impairment loss of ¥130 million was recognised in the current fiscal year on software for internal use for which the prospect of use was eliminated by a change in policy. - FY2026-H1MaterialisedAnnual report
「Development costs for software for internal use had been recorded under other intangible fixed assets (software under development). However, as a change in policy eliminated the prospect of using the software, an impairment loss has been recognised.」
An impairment loss of ¥130 million was recognised on software for which the prospect of use was eliminated by a change in policy, resulting in a new impairment of fixed assets. - FY2025MaterialisedAnnual report
「At the end of the consolidated fiscal year, the Group recognised impairment losses of ¥3,135 million in the renewable energy business segment and other segments.」
The risk of impairment arising from declines in future cash flows from fixed assets materialised as ¥3,135 million in impairment losses in the renewable energy business and other operations. - FY2022-Q3First statedAnnual report
「The Group holds substantial property, plant and equipment, including factories and machinery. If future cash flows generated by these assets decline significantly due to changes in the business environment or other factors, the Group may recognise impairment losses, which could affect its operating performance and financial condition.」
Against the backdrop of an asset-intensive business structure, impairment losses arising from declines in future cash flows were identified as a risk.