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Subaru (9778) · RiskWorsenedLatest Earnings (2026-10-15): "Materialised"

Impairment Losses Due to Declining Land Prices and Intensifying Competition

First written in FY2017. 3 of 12 entries say "Materialised", first in FY2017. Latest entry: 2026-10-15.

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10years
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ProgressHeldSoftenedWorseOtherFY2018 – FY2019OtherFY2021 – FY2023MaterialisedFY2024-Q3 – FY20242017: 120172018: 120182019: 120192020: 120202021: 120212022: 120222023: 120232024: 220242025: 120252026: 22026
Same theme, other companies
Recognition of impairment losses on fixed assets (including equipment at unprofitable stores)A theme 341 companies write about · 346 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2026: 67 of 129 companies on the "Worse" side.

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 197 companies compared. The sentences above are computed from all 197.Comparing 200 of the theme's 346 threads.
Full recordFilings, disclosures and news, newest first
  1. 2026-10-15MaterialisedEarnings

    「Impairment loss — 7,019」

    The Company recorded an impairment loss of ¥7.019 million in the interim accounting period, indicating that impairment risk had materialized as an actual loss.
  2. FY2026WorsenedAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥58 million on land, buildings and other assets at certain classrooms and other facilities due to falling land prices and other factors. However, if revenue from operating activities deteriorates in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors increased from ¥47 million in the previous fiscal year to ¥58 million, and the possibility of future impairment losses due to falling land prices and intensified competition continues to be disclosed.
  3. FY2025Decrease in impairment lossAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥47 million on land, buildings and other assets at certain classrooms and other facilities due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors decreased from ¥52 million in the previous fiscal year to ¥47 million, while the possibility of future impairment losses due to falling land prices and intensified competition continues to be disclosed. Actual losses continue to be recognized.
  4. FY2024WorsenedAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥52 million on land, buildings and other assets at certain classrooms and other facilities due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses increased from ¥11 million in the previous fiscal year to ¥52 million. The possibility of future impairment losses associated with falling land prices and intensified competition due to the declining birth rate continues to be disclosed.
  5. FY2024-Q3MaterialisedAnnual report

    「Impairment loss - 5,233」

    The company recognized an impairment loss of ¥5.233 million in the cumulative third quarter, indicating that the risk previously disclosed as the possibility of impairment losses due to falling land prices and intensified competition has materialized as a loss in the current period.
  6. FY2023Decrease in impairment lossAnnual report

    「During the consolidated fiscal year, the company recognized an impairment loss of ¥11 million on land, buildings and other assets at certain classrooms and other facilities due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors decreased from ¥80 million in the previous fiscal year to ¥11 million, while the possibility of future impairment losses associated with falling land prices and intensified competition due to falling land prices and the declining birth rate continues to be disclosed.
  7. FY2022Decrease in consolidated impairment lossAnnual report

    「During the consolidated fiscal year, the company recognized an impairment loss of ¥80 million on land, buildings and other assets at certain classrooms and other facilities due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors decreased from ¥110 million in the previous fiscal year to ¥80 million, while the possibility of future impairment losses associated with falling land prices and intensified competition due to the declining birth rate continues to be disclosed.
  8. FY2021Update to consolidated impairment lossAnnual report

    「During the consolidated fiscal year, the company recognized an impairment loss of ¥110 million on land, buildings and other assets at certain classrooms due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors were recognized at ¥110 million, changing from ¥157 million in the previous fiscal year. The possibility of future impairment losses due to falling land prices and intensified competition continues to be disclosed.
  9. FY2020WorsenedAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥157 million on land, buildings and other assets at certain classrooms due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors increased sharply from ¥18 million in the previous fiscal year to ¥157 million, and the possibility of impairment losses due to future falling land prices and intensified competition continues to be disclosed.
  10. FY2019Decrease in impairment lossAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥18 million on land, buildings and other assets at certain classrooms due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors decreased from ¥37 million in the previous fiscal year to ¥18 million, while the possibility of further impairment losses due to future falling land prices and intensified competition continues to be disclosed.
  11. FY2018Decrease in impairment lossAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥37 million on land, buildings and other assets at certain classrooms due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    Impairment losses due to falling land prices and other factors decreased from ¥85 million in the previous fiscal year to ¥37 million, while the possibility of further impairment losses continues to be disclosed.
  12. FY2017MaterialisedAnnual report

    「During the fiscal year, the company recognized an impairment loss of ¥85 million on land, buildings and other assets at certain classrooms due to falling land prices and other factors. However, if profits and losses from operating activities deteriorate in the future because of falling land prices and intensifying competition with other companies in the same industry due to the declining birth rate, impairment losses may arise.」

    The company disclosed that an impairment loss of ¥85 million actually arose due to falling land prices and other factors, and indicated the possibility of further impairment losses due to falling land prices and intensified competition.
Moved together

"Uncertainty Surrounding Economic Recovery, Falling Stock Prices, Yen Appreciation and Stagnant Personal Consumption" moved the same way as this thread, in the same document, in 5 of its 12 moves.

53332★12345
  1. ★This thread
  2. 1Uncertainty Surrounding Economic Recovery, Falling Stock Prices, Yen Appreciation and Stagnant Personal Consumption5×
  3. 2Declining Revenue and Widening Operating, Ordinary and Quarterly Net Losses3×
  4. 3Impact of Public High Schools Operating Below Capacity on Students’ Motivation to Learn and the Development of Local Human Resources3×
  5. 4Temporary Closure and Reopening of Classes Due to COVID-193×
  6. 5Improving return on assets and return on equity and reducing interest-bearing debt2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Subaru yet. It last moved in the Earnings of 2026-10-15: "Materialised".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Impairment Losses Due to Declining Land Prices and Intensifying Competition | SUBARU CO.,LTD. (9778) | Komori