Risk of Impairment of Fixed Assets Due to Deteriorating Business Earnings and Cash Flow
First written in FY2018. 4 of 7 entries say "Materialised", first in FY2018. Latest entry: FY2026.
Yamashita Health Care Holdings moved to the "Worse" side of this theme in 2024, 4 years after the typical company in this theme (2020).
The whole theme swung hardest in 2025: 43 of 77 companies on the "Worse" side.
60 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「During the consolidated fiscal year, the Group recorded impairment losses on the following asset group: Location: Fukuoka City, Fukuoka Prefecture; Use: operating assets; Type: buildings, equipment and other assets; Impairment loss: ¥9 million.」
An impairment loss of ¥9 million was actually recorded on operating assets in Fukuoka City, Fukuoka Prefecture, due to an assumed decline in their earnings capacity. - 2026-08-03MaterialisedGeneral Meetings of Shareholders
「The Company Group recognized impairment losses on the following asset groups.」
An impairment loss of ¥9 million was recognized on buildings, equipment and other assets related to business-use assets in Fukuoka, Fukuoka Prefecture. - FY2024-Q3MaterialisedAnnual report
「Because a new distribution center is scheduled to open on the site of the Tosu TMS Center owned by 山下医科器械株式会社, an extraordinary loss of ¥200 million was recorded as an impairment loss on the carrying amount of the existing buildings and other assets on the site.」
In connection with the planned opening of a new distribution center, an impairment loss of ¥200 million on existing buildings and other assets at the Tosu TMS Center site was actually recorded. - FY2021MitigatedAnnual report
「To address these risks, the Group applies impairment accounting and assesses whether the carrying amount of an asset can be recovered through the future cash flows generated by that asset. Assets requiring impairment are appropriately accounted for.」
Testing recoverability through future cash flows and recording impairment when necessary were specified as response measures. - FY2020RestatedAnnual report
「The Group holds business-use fixed assets, including land and buildings. If impairment losses arise due to deterioration in business earnings or cash flow or a decline in land prices, the Group’s business results and financial condition could be affected.」
The risk of impairment of property, plant and equipment due to deteriorating business earnings or cash flow and falling land prices continued to be disclosed. - FY2019RestatedAnnual report
「The Group holds business-use fixed assets, including land and buildings. If impairment losses arise due to deterioration in business earnings or cash flow or a decline in land prices, the Group’s business results and financial condition could be affected.」
The risk of impairment of property, plant and equipment due to deteriorating business earnings or cash flow and falling land prices continued to be disclosed in the full-year risk disclosures. - FY2018MaterialisedAnnual report
「Although an impairment loss on investment securities of ¥67 million and an impairment loss on fixed assets of ¥26 million were recognized under extraordinary gains and losses, net income attributable to owners of the parent was ¥220 million.」
An impairment loss of ¥26 million on property, plant and equipment was recorded in the full-year results, indicating that the risk of impairment had materialized. The notes reported total impairment losses of ¥26,515 thousand at the Chikuho Sales Office, Fukuoka-Nishi Sales Office and Kagoshima Branch.