Impairment Losses Arising from Deterioration in Store-Level Profit and Loss
First written in FY2017. 7 of 18 entries say "Materialised", first in FY2017. Latest entry: 2026-05-27.
Hachi-Ban moved to the "Worse" side of this theme in 2017, the same year as the typical company in this theme.
The whole theme swung hardest in 2017: 17 of 20 companies on the "Worse" side.
10 other companies' latest entry also says "Mitigated".
- FY2025MitigatedAnnual report
「At stores where profit or loss from operating activities had remained negative, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥27.637 million was recorded as an extraordinary loss, comprising ¥22.174 million for buildings and structures and ¥5.463 million for tools, fixtures and equipment.」
Impairment losses due to deteriorating store profitability continued, but the amount recorded declined from ¥70.634 million in the previous fiscal year to ¥27.637 million. - FY2024WorsenedAnnual report
「For stores scheduled to partially terminate their lease agreements, the amount by which the carrying amount of the assets subject to partial termination was reduced to the recoverable amount, ¥26.154 million, comprising ¥25.643 million for buildings and structures and ¥0.511 million for tools, fixtures and equipment, an amount equivalent to restoration costs recorded in fixed assets of ¥10 million, and ¥8.008 million for machinery and equipment no longer in use, net of net selling price, together with an impairment loss of ¥26.471 million for stores where profit or loss from operating activities had remained negative and stores scheduled to close, comprising ¥17.112 million for buildings and structures and ¥9.359 million for tools, fixtures and equipment, were recorded as impairment losses and extraordinary losses.」
Impairment losses totaled ¥70.634 million, up from ¥56.445 million in the previous fiscal year. They materialized in store partial lease terminations, restoration costs, machinery and equipment taken out of use, and stores with declining profitability. - FY2024-Q3WorsenedAnnual report
「For stores scheduled to partially terminate their lease agreements, the amount by which the carrying amount of the assets subject to partial termination was reduced to the recoverable amount, ¥26.154 million, comprising ¥25.643 million for buildings and structures and ¥0.511 million for tools, fixtures and equipment, an amount equivalent to restoration costs recorded in fixed assets of ¥10 million, and ¥8.008 million for machinery and equipment no longer in use, net of net selling price, were recorded as impairment losses and extraordinary losses.」
Impairment losses were ¥44.162 million in total for stores scheduled for partial lease termination, restoration costs and machinery and equipment no longer in use, up from ¥31.7 million in the year-earlier period. <|endoftext|>quantified=true, materialized=true - FY2023MitigatedAnnual report
「For closed stores, an amount equivalent to restoration costs recorded in fixed assets, ¥31.7 million, and for stores where profit or loss from operating activities had remained negative, the amount by which the carrying amount was reduced to the recoverable amount, ¥24.745 million, were recorded as impairment losses and extraordinary losses. The latter comprised ¥20.408 million for buildings and structures and ¥4.337 million for tools, fixtures and other assets.」
Impairment losses associated with store closures and deteriorating profitability amounted to ¥56.445 million, down from ¥93.144 million in the previous fiscal year. However, impairment losses continued to be recorded for closed stores and other locations. - FY2023-Q3WorsenedAnnual report
「For closed stores and stores scheduled to close, an amount equivalent to restoration costs recorded in fixed assets, ¥31.7 million, was recorded as an impairment loss and an extraordinary loss.」
An impairment loss of ¥31.7 million, equivalent to restoration costs, was recorded for closed stores and stores scheduled to close. - FY2023-Q2MaterialisedAnnual report
「For 1 closed store, an amount equivalent to restoration costs recorded in fixed assets, ¥12.7 million, was recorded as an impairment loss and an extraordinary loss.」
For 1 closed store in Nonoichi, Ishikawa Prefecture, an impairment loss of ¥12.7 million, equivalent to restoration costs, was recorded, and impairment risk related to store profitability and closure materialized again in the quarter. - FY2022MitigatedAnnual report
「At stores where profit or loss from operating activities had remained negative, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥93.144 million was recorded as an extraordinary loss, comprising ¥82.302 million for buildings and structures and ¥10.841 million for tools, fixtures and other assets.」
Impairment losses arising from deteriorating store profitability amounted to ¥93.144 million, down from ¥240.635 million in the previous fiscal year. However, impairment losses continued to be recorded. - FY2021WorsenedAnnual report
「At stores where profit or loss from operating activities had remained negative and stores scheduled to close, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥240.635 million was recorded as an extraordinary loss, comprising ¥196.193 million for buildings and structures, ¥39.579 million for tools, fixtures and other assets, and ¥4.862 million for land.」
Impairment losses associated with deteriorating store profitability and closures amounted to ¥240.635 million, up from ¥80.45 million in the previous fiscal year. - FY2021-Q3RestatedAnnual report
「At 2 closed stores and 2 stores scheduled to close, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥148.739 million was recorded as an extraordinary loss, comprising ¥120.629 million for buildings and structures and ¥28.11 million for tools, fixtures and equipment.」
An impairment loss of ¥148.739 million was recorded for 2 closed stores and 2 stores scheduled to close, with impairment arising from store profitability issues and closures continuing to be reported. - FY2021-Q2WorsenedAnnual report
「At 1 closed store and 3 stores scheduled to close, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥148.739 million was recorded as an extraordinary loss, comprising ¥120.629 million for buildings and structures and ¥28.11 million for tools, fixtures and equipment.」
An impairment loss of ¥148.739 million was recorded for 1 closed store and 3 stores scheduled to close. This exceeded the ¥80.45 million impairment loss recorded for stores and other assets at the end of the previous fiscal year, indicating a further deterioration in store profitability. - FY2021-Q1MaterialisedAnnual report
「At stores scheduled to close, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥10.33 million was recorded as an extraordinary loss, comprising ¥7.488 million for buildings and structures and ¥2.841 million for tools, fixtures and equipment.」
An impairment loss of ¥10.33 million was recorded for stores scheduled to close, and impairment risks related to store profitability and closures continued to materialize. - FY2020MaterialisedAnnual report
「At stores where profit or loss from operating activities had remained negative and stores scheduled to close, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥80.45 million was recorded as an extraordinary loss, comprising ¥64.892 million for buildings and structures and ¥15.558 million for tools, fixtures and equipment.」
Impairment losses associated with deteriorating store profitability and closures increased from ¥62.722 million in the previous fiscal year to ¥80.45 million. - FY2020-Q2MaterialisedAnnual report
「At one store where profit or loss from operating activities had remained negative, the carrying amount was written down to the recoverable amount, and an impairment loss of ¥30.089 million was recorded as an extraordinary loss, comprising ¥18.677 million for buildings and structures and ¥11.411 million for tools, fixtures and equipment.」
An impairment loss of ¥30.089 million was recorded for one operating asset at a store in Hakusan, Ishikawa Prefecture, where operating profit or loss had remained negative, indicating that the store profitability risk had materialized. - FY2019MaterialisedAnnual report
「During the consolidated fiscal year, the Group reduced the carrying amount of store assets and other assets to their recoverable amount due to declining profitability and recorded the reduction, ¥62.722 million, as an extraordinary loss.」
Impairment losses arising from declining profitability of store assets and other assets amounted to ¥62.722 million for the full year. - FY2019-Q3MaterialisedAnnual report
「In the food-service segment, the carrying amount of stores scheduled to close was reduced to the recoverable amount, and the reduction was recorded as an impairment loss. The impairment loss recorded for the nine months ended the third quarter was ¥15.175 million.」
An impairment loss of ¥15.175 million was recorded for stores scheduled to close, and risks relating to store profitability and earnings emerged in the results. - FY2017MaterialisedAnnual report
「At one store where profit or loss from operating activities had remained negative, the carrying amount was written down to the recoverable amount, and an impairment loss of ¥38.311 million was recorded as an extraordinary loss, comprising ¥32.768 million for buildings and structures, ¥5.375 million for tools, fixtures and equipment, and ¥0.166 million for intangible fixed assets.」
The impairment risk arising from deteriorating store profitability identified in the risk section materialized as an impairment loss of ¥38.311 million at one directly operated store in Aichi Prefecture.