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Aigan (9854) · RiskMitigatedLatest Results (2026-11-10): "Worsened"

Declining Profitability and Impairment Losses on Stores and Shared Assets Due to Intensifying Competition and Other Factors

First written in FY2017-Q2. 10 of 29 entries say "Worsened", first in FY2017. Latest entry: 2026-11-10.

29entries
11years
3from disclosures
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How it moved
ProgressHeldSoftenedWorse2016: 12017: 320172018: 320182019: 320192020: 220202021: 220212022: 320222023: 320232024: 320242025: 220252026: 42026
Same theme, other companies
Deterioration in Store Profitability Due to Shortfalls in Store Opening Plans and Competing StoresA theme 60 companies write about · 62 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2018: 15 of 36 companies on the "Worse" side.

10 other companies' latest entry also says "Worsened".

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 60 companies compared. The sentences above are computed from all 60.
Full recordFilings, disclosures and news, newest first
  1. 2026-11-10WorsenedResults

    「昨今の競争激化等により店舗等の収益性が低下しているため、資産グループの帳簿価額を回収可能価額まで減額し、当該減少額を減損損失(11百万円)として計上しております。」

    競争激化等による店舗等の収益性低下が継続し、減損損失は前年同期の9百万円から11百万円へ増加した。
  2. FY2026MitigatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥42 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continues, but the impairment loss decreased from ¥88 million in the previous fiscal year to ¥42 million.
  3. FY2026-H1MitigatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥9 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continues, but the impairment loss decreased from ¥33 million in the same period of the previous year to ¥9 million.
  4. FY2025WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥88 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continued, and the impairment loss increased from ¥29 million in the previous fiscal year to ¥88 million.
  5. FY2025-H1WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥33 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continued, and the impairment loss increased from ¥11 million in the same period of the previous year to ¥33 million.
  6. FY2024MitigatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥29 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition continued, but the impairment loss decreased from ¥212 million in the previous fiscal year to ¥29 million.
  7. FY2024-Q3RestatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥11 million was recorded as an impairment loss.」

    The recognition of an impairment loss of ¥11 million due to the decline in store profitability continues to be disclosed.
  8. FY2024-Q2MitigatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥11 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continues, but the impairment loss decreased from ¥134 million in the same period of the previous year to ¥11 million.
  9. FY2023MitigatedAnnual report

    「As the profitability of stores and other assets declined due to intensifying competition in recent years and other factors, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥212 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition continued, but the impairment loss decreased from ¥236 million in the previous fiscal year to ¥212 million.
  10. FY2023-Q3WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥134 million was recorded as an impairment loss.」

    Against the backdrop of declining profitability of stores and other assets due to intensifying competition and other factors, the impairment loss rose sharply from ¥3 million in the same period of the previous year to ¥134 million.
  11. FY2023-Q2WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥134 million was recorded as an impairment loss.」

    Against the backdrop of declining profitability of stores and other assets due to intensifying competition and other factors, an impairment loss of ¥134 million was incurred, a substantial increase from ¥3 million in the same period of the previous year.
  12. FY2022WorsenedAnnual report

    「As the profitability of stores and other assets declined due to intensifying competition in recent years and other factors, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥236 million was recorded as an impairment loss.」

    Against the backdrop of declining profitability of stores and other assets due to intensifying competition and other factors, the impairment loss increased sharply from ¥14 million in the previous fiscal year to ¥236 million.
  13. FY2022-Q3RestatedAnnual report

    「As the profitability of stores and other assets declined due to intensifying competition in recent years and other factors, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥3 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors and the recognition of a ¥3 million impairment loss continue to be disclosed.
  14. FY2022-Q2MaterialisedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥3 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors resulted in an impairment loss of ¥3 million during the six months ended 30 September.
  15. FY2021-Q3MitigatedAnnual report

    「The consolidated cumulative third quarter period (from 1 April 2020 to 31 December 2020): No applicable matters.」

    No impairment loss was recognized during the cumulative third quarter period, down from the ¥25 million recorded in the same period of the previous year.
  16. FY2020WorsenedAnnual report

    「As the profitability of stores and other assets, including those in Kanagawa Prefecture, declined due to intensifying competition in recent years and other factors, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥59 million was recorded as an impairment loss.」

    The decline in store profitability due to intensifying competition continued, and the impairment loss rose to ¥59 million for the full year, from ¥54 million in the previous fiscal year and ¥25 million through FY2020-Q3.
  17. FY2020-Q3RestatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥25 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors and the recognition of a ¥25 million impairment loss continue to be disclosed.
  18. FY2020-Q2RestatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥25 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continued, and an impairment loss of ¥25 million was recorded for the six months ended 30 September.
  19. FY2019WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥54 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continued, and the full-year impairment loss was ¥54 million.
  20. FY2019-Q3RestatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥28 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors and the ¥28 million impairment loss continue to be disclosed. The amount is unchanged from the ¥28 million reported for the six months ended 30 September.
  21. FY2019-Q2WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥28 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continued, resulting in an impairment loss of ¥28 million for the six months ended 30 September, up from ¥5 million in the same period of the previous year.
  22. FY2018MitigatedAnnual report

    「As the profitability of stores and other assets, including those in Osaka Prefecture, declined due to intensifying competition in recent years and other factors, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥59 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition continues, but the full-year impairment loss was ¥59 million, down from ¥302 million in the previous fiscal year.
  23. FY2018-Q3RestatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥5 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition and other factors continues, but the impairment loss was disclosed as ¥5 million, unchanged from the cumulative second-quarter figure.
  24. FY2018-Q2MitigatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and other assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount of the asset group was reduced to the recoverable amount, and the reduction of ¥5 million was recorded as an impairment loss.」

    The decline in the profitability of stores and other assets due to intensifying competition continues, but the impairment loss for the six months ended 30 September was ¥5 million, down from ¥232 million in the same period of the previous year.
  25. FY2017WorsenedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and shared assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount was reduced to the recoverable amount, and the reduction of ¥302 million was recorded as an impairment loss.」

    Declining profitability due to intensifying competition and other factors resulted in a full-year impairment loss of ¥302 million, up from ¥102 million in the previous fiscal year.
  26. FY2017-Q3RestatedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and shared assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount was reduced to the recoverable amount, and the reduction of ¥232 million was recorded as an impairment loss.」

    The decline in the profitability of stores and shared assets due to intensifying competition and other factors, together with the ¥232 million impairment loss, continues to be disclosed.
  27. FY2017-Q2MaterialisedAnnual report

    「The background to the recognition of the impairment loss was the decline in the profitability of stores and shared assets due to intensifying competition in recent years and other factors. Accordingly, the carrying amount was reduced to the recoverable amount, and the reduction of ¥232 million was recorded as an impairment loss.」

    Declining profitability of stores and shared assets due to intensifying competition and other factors resulted in an actual impairment loss of ¥232 million.
Moved together

"Improving and Expanding Business Profitability and Enhancing Management Efficiency" moved the same way as this thread, in the same document, in 9 of its 29 moves.

998765★123456
  1. ★This thread
  2. 1Improving and Expanding Business Profitability and Enhancing Management Efficiency9×
  3. 2Review of the Store Network through Store Openings, Closures and Renovations9×
  4. 3Securing a 5.0% ordinary profit margin on sales and 4.0% ROE8×
  5. 4Building a Foundation for Sustainable Growth and Earnings7×
  6. 5Building Stores That Earn Customer Support and Controlling Costs6×
  7. 6Strengthening hearing-aid after-sales service and improving customer satisfaction5×

★ 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
Aigan's next results are scheduled for 2026-11-10. Read the earnings preview It last moved in the Results of 2026-11-10: "Worsened".
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