Risk of impairment indicators for fixed assets and estimates of future cash flows
First written in FY2021. 2 of 5 entries say "Restated". Latest entry: FY2026-H1.
Maruhachi Warehouse moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2020: 5 of 15 companies on the "Worse" side.
13 other companies' latest entry also says "Materialised".
- FY2026-H1MaterialisedAnnual report
「The increase of ¥61.180 million resulting from this change in estimate was added to the balance of asset retirement obligations before the change. At the same time, the tangible fixed assets recorded in connection with the change, consisting of buildings, were recognized as an impairment loss of ¥61.180 million and recorded as an extraordinary loss.」
Due to a change in the estimate of restoration costs under a real estate lease agreement, the company recognized an impairment loss of ¥61,180 thousand as an extraordinary loss. Whereas the company had previously described the possibility of an impairment loss, an actual loss was recognized in the current interim consolidated fiscal period. - 2026-07-10MaterialisedRevisions to earnings forecasts
「The increase of ¥61.180 million resulting from this change in estimate was added to the balance of asset retirement obligations before the change. At the same time, the tangible fixed assets recorded in connection with the change, consisting of buildings, were recognized as an impairment loss of ¥61.180 million and recorded as an extraordinary loss.」
An impairment loss of ¥61.180 million was recognized in the logistics business as a result of a change in the estimate for asset retirement obligations. - FY2025RestatedAnnual report
「During the fiscal year, impairment indicators arose for certain asset groups in the real estate business. However, following an assessment of whether to recognize an impairment loss, the company did not recognize an impairment loss because the total undiscounted future cash flows expected from the asset groups exceeded their carrying amounts.」
The company continues to explain that impairment indicators arose for certain asset groups in the real estate business, but no impairment loss was recognized because future cash flows exceeded the carrying amounts. - FY2023RestatedAnnual report
「During the fiscal year, impairment indicators arose for certain asset groups in the real estate business. However, following an assessment of whether to recognize an impairment loss, the company did not recognize an impairment loss because the total undiscounted future cash flows expected from the asset groups exceeded their carrying amounts.」
The company reiterates that impairment indicators arose for certain asset groups in the real estate business, but no impairment loss was recognized because future cash flows exceeded the carrying amounts. - FY2021First statedAnnual report
「During the fiscal year, impairment indicators arose for certain asset groups in the real estate business. However, following an assessment of whether to recognize an impairment loss, the company did not recognize an impairment loss because the total undiscounted future cash flows expected from the asset groups exceeded their carrying amounts.」
Impairment indicators arose for certain asset groups in the real estate business, but following the assessment, no impairment loss was recognized. The company explains that future changes in real estate prices and estimated cash flows could result in the recognition of an impairment loss in the future.