Risk of impairment losses from declining profitability of fixed assets
First written in FY2019. 7 of 12 entries say "Materialised", first in FY2019. Latest entry: 2026-11-09.
No other company in this theme has enough history to compare yet.
- FY2026MaterialisedAnnual report
「In the beverage manufacturing business, an impairment loss of ¥35 million on goodwill recognized upon the acquisition of a consolidated subsidiary was recorded because the earnings initially expected from the acquisition could no longer be anticipated. In addition, an impairment loss of ¥145 million on machinery and equipment was recorded following the decision to discontinue part of the beverage manufacturing business's production lines.」
Impairment losses totaling ¥183 million, including ¥35 million on goodwill and ¥145 million on machinery and equipment, actually arose due to declining profitability of goodwill associated with M&A and the discontinuation of a production line. - 2026-05-13Cited as achievedResults
「2026年3月期 73.80 － 12.0 6.5 4.2」
2026年3月期の自己資本利益率12.0％を実績として開示している。 - FY2024RestatedAnnual report
「The company regularly assesses the profitability of its fixed assets and has a system for considering, as appropriate, whether to continue holding them and how to utilize them based on those assessments.」
The company reconfirmed the risk of impairment due to declining profitability and market value of fixed assets and indicated a management system for considering whether to continue holding them and how to utilize them. - FY2023MaterialisedAnnual report
「During the fiscal year, the carrying amounts of asset groups that had become idle and for which recovery of the investment was no longer expected due to declining land prices, as well as asset groups whose total undiscounted future cash flows fell below their carrying amounts due to declining profitability, were reduced to their recoverable amounts. The reductions were recorded as an impairment loss under extraordinary losses (goodwill: ¥33 million, buildings: ¥10 million, other: ¥3 million).」
The continuing risk of declining profitability and market value of fixed assets has materialized as impairment losses totaling ¥46 million, including ¥33 million on goodwill. - FY2023-Q3MaterialisedAnnual report
「An impairment loss of ¥33 million on goodwill was recorded in the vending machine operations retail business.」
An impairment loss of ¥33 million on goodwill in the vending machine retail business arose, showing that the risk of declining profitability of fixed assets and goodwill is materializing as an actual loss. - FY2021-Q2MaterialisedAnnual report
「In the real estate operations business, the carrying amount of idle land was reduced to its recoverable amount due to a sustained decline in fair value, and the reduction was recorded as an impairment loss under extraordinary losses. In the vending machine operations retail business, the carrying amount of intangible fixed assets no longer expected to be used in the future was reduced to its recoverable amount, and the reduction was recorded as an impairment loss. The impairment loss for the cumulative second quarter was ¥6,555 thousand.」
In addition to idle land, impairment losses also arose on intangible fixed assets of the vending machine retail business that are not expected to be used in the future, and the company recognized ¥6.555 million during the six months ended the second quarter. - FY2020MaterialisedAnnual report
「During the fiscal year, the carrying amounts of asset groups that had become idle and for which recovery of the investment was no longer expected due to declining land prices, as well as asset groups whose total undiscounted future cash flows fell below their carrying amounts due to declining profitability, were reduced to their recoverable amounts. The reductions were recorded as an impairment loss under extraordinary losses (land: ¥327 thousand).」
The company recognized an impairment loss of ¥327,000 due to declines in the land value and profitability of idle assets, indicating that the risk of lower profitability and market value of fixed assets continues to materialize. - FY2020-Q2MaterialisedAnnual report
「In the real estate operations business, the carrying amount of idle land was reduced to its recoverable amount due to a sustained decline in fair value, and the reduction was recorded as an impairment loss under extraordinary losses. The impairment loss for the cumulative second quarter was ¥26 thousand.」
The company recognized an impairment loss of ¥26,000 on idle land during the six months ended the second quarter due to a decline in fair value, indicating that the risk of lower profitability and market value of fixed assets continues to materialize. - FY2019MaterialisedAnnual report
「If the profitability of fixed assets declines or their market value falls significantly, the application of impairment accounting for fixed assets may require the recognition of extraordinary losses, potentially affecting the performance of the Group. In addition, following the decision to retire some machinery and equipment in the beverage manufacturing business, taking operating conditions into account, the company recognized an impairment loss of ¥3.407 million on machinery and equipment as an extraordinary loss.」
The company separately disclosed the risk of impairment of fixed assets for the first time and actually recognized an impairment loss of ¥3.407 million on machinery and equipment in the beverage manufacturing business.