Komori
Cerespo (9625) · RiskRestated

Risk of an impact on operating results from impairment of owned land

First written in FY2016. 12 of 13 entries say "Restated". Latest entry: FY2022.

13entries
7years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY20222016: 120162017: 320172018: 420182019: 320192020: 120202021: 020212022: 12022
Same theme, other companies
Impairment risk arising from declines in the value of held assets, including land and securitiesA theme 54 companies write about · 54 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2025: 12 of 26 companies on the "Worse" side.

19 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 54 companies compared. The sentences above are computed from all 54.
Full recordFilings, disclosures and news, newest first
  1. FY2022RestatedAnnual report

    「The Company owns land with a carrying amount of ¥3,310 million at the end of the fiscal year. The Accounting Standard for Impairment of Fixed Assets has applied since the fiscal year ending March 2006, and, as the Company also applies impairment accounting, this may affect its operating results. The land is used mainly for the head office, logistics centers and branch offices, and the Company currently has no plans to sell it.」

    The Company reconfirmed the impairment risk relating to land with a carrying amount of ¥3,310 million and added that it is used mainly for the head office, logistics centers and branch offices, and that there are currently no plans to sell it.
  2. FY2020RestatedAnnual report

    「The Company owns land with a carrying amount of ¥3,310 million at the end of the fiscal year. The Accounting Standard for Impairment of Fixed Assets has applied since the fiscal year ending March 2006, and, as the Company also applies impairment accounting, this may affect its operating results.」

    The Company continues to describe the land with a carrying amount of ¥3,310 million and the possibility that applying impairment accounting may affect operating results.
  3. FY2020-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」

    The Company states that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  4. FY2020-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  5. FY2019-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  6. FY2019-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  7. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  8. FY2018RestatedAnnual report

    「The Company owns land with a carrying amount of ¥3,310 million at the end of the fiscal year. The Accounting Standard for Impairment of Fixed Assets has applied since the fiscal year ending March 2006, and, as the Company also applies impairment accounting, this may affect its operating results.」

    The Company continues to state that it owns land with a carrying amount of ¥3,310 million and that applying impairment accounting may affect operating results.
  9. FY2018-Q3RestatedAnnual report

    「During the cumulative third quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  10. FY2018-Q2RestatedAnnual report

    「During the cumulative second-quarter period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  11. FY2018-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no material changes in matters described in this quarterly report concerning the business and accounting conditions that could materially affect investors' decisions, or in the “Business and Other Risks” described in the annual securities report for the previous fiscal year.」

    The Company concludes that there have been no material changes in the risk of an impact on operating results from impairment of owned land.
  12. FY2017RestatedAnnual report

    「The Company owns land with a carrying amount of ¥3,310 million at the end of the fiscal year. The Accounting Standard for Impairment of Fixed Assets has applied since the fiscal year ending March 2006, and, as the Company also applies impairment accounting, this may affect its operating results.」

    The Company continues to describe the land with a carrying amount of ¥3,310 million and the possibility that applying impairment accounting may affect operating results.
  13. FY2016First statedAnnual report

    「The Company owns land with a carrying amount of ¥3,310 million at the end of the fiscal year. As the Company applies impairment accounting, this may affect its operating results.」

    The Company states that it owns land with a carrying amount of ¥3,310 million and that applying impairment accounting may affect operating results.
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