Impairment Losses on Fixed Assets
First written in FY2016-Q3. 23 of 37 entries say "Worsened", first in FY2017-Q2. Latest entry: 2026-10-15.
Daisyo moved to the "Worse" side of this theme in 2019, 4 years before the typical company in this theme (2023).
The whole theme swung hardest in 2026: 6 of 10 companies on the "Worse" side.
3 other companies' latest entry also says "Worsened".
- 2026-10-15WorsenedRevision of earnings forecasts
「減損損失 115 209」
固定資産の減損損失は前年同期の115百万円から209百万円へ増加し、減損負担が拡大した。 - 2026-10-09Worseneds.kabutan.jp
「Net income attributable to owners of the parent fell below the previous forecast due to, in addition to the factors described above, an increase in extraordinary losses, including losses on disposal of fixed assets and impairment losses arising from store closures and renovations, beyond the level initially anticipated.」
Losses on disposal of fixed assets and impairment losses associated with store closures and renovations exceeded initial assumptions, worsening the risk of fixed asset impairment. - FY2026-H1WorsenedAnnual report
「¥87 million in the Food and Beverage Business segment, ¥0 million in the Real Estate Business segment, and ¥6 million in the FC/VC Business segment」
Impairment losses on property, plant and equipment for the interim consolidated accounting period totaled ¥93 million, comprising ¥87 million in the Food and Beverage Business and ¥6 million in the FC/VC Business. This was up from ¥22 million in the same period of the previous year, with impairment losses arising in multiple segments. - FY2025-H1MitigatedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the interim consolidated accounting period was ¥22 million.」
Impairment losses in the Food and Beverage Business increased from ¥12 million in the same period of the previous year to ¥22 million, but the total was down from ¥28 million, the combined amount for the Food and Beverage and Real Estate businesses in the previous interim consolidated accounting period. - FY2024-Q3MitigatedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative third quarter was ¥17 million. In the Real Estate Business segment, the company recorded impairment losses on rental real estate. The impairment loss recorded for the cumulative third quarter was ¥16 million.」
Impairment losses totaled ¥17 million in the Food and Beverage Business and ¥16 million in the Real Estate Business, down from ¥362 million in the Food and Beverage Business and ¥9 million in the Franchise Business in the same period of the previous year. - FY2024-Q2MitigatedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative second quarter was ¥275 million.」
Impairment losses for the cumulative second quarter totaled ¥28 million, comprising ¥12 million in the Food and Beverage Business and ¥16 million in the Real Estate Business, down from ¥280 million in the same period of the previous year. Impairment losses were nevertheless recorded. - FY2024-Q1MitigatedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative first quarter was ¥2 million.」
Impairment losses on store assets in the Food and Beverage Business totaled ¥2 million, down from ¥127 million in the same period of the previous year. - FY2023WorsenedAnnual report
「During the fiscal year, the company recorded an impairment loss of ¥518 million on 172 assets, including store assets in Tokyo and elsewhere.」
Impairment losses increased from 74 assets totaling ¥460 million in the previous year to 172 assets totaling ¥518 million. - FY2023-Q3WorsenedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative third quarter was ¥362 million. In the Franchise Business segment, the company recorded impairment losses on rental assets leased to franchise stores. The impairment loss recorded for the cumulative third quarter was ¥9 million.」
Impairment losses totaled ¥371 million, comprising ¥362 million in the Food and Beverage Business and ¥9 million in the Franchise Business, up from ¥311 million in total in the same period of the previous year. - FY2023-Q2WorsenedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative second quarter was ¥275 million. In the Franchise Business segment, the company recorded impairment losses on rental assets leased to franchise stores. The impairment loss recorded for the cumulative second quarter was ¥5 million.」
The company recorded impairment losses of ¥275 million in the Food and Beverage Business and ¥5 million in the Franchise Business, totaling ¥280 million, up from the previous total of ¥131 million. - FY2023-Q1WorsenedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative first quarter was ¥127 million. In the Franchise Business segment, the company recorded impairment losses on rental assets leased to franchise stores. The impairment loss recorded for the cumulative first quarter was ¥4 million.」
The company recorded impairment losses of ¥127 million in the Food and Beverage Business and ¥4 million in the Franchise Business, totaling ¥131 million, up from ¥15 million in the same period of the previous year. - FY2022-Q3Impairment losses continued to be recorded, but decreased year on year, while the number of assets covered increasedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative third quarter was ¥177 million. In the Franchise Business segment, the company recorded impairment losses on rental assets leased to franchise stores. The impairment loss recorded for the cumulative third quarter was ¥1 million. In the Other segment, the company recorded impairment losses on employee dormitories. The impairment loss recorded for the cumulative third quarter was ¥131 million.」
Impairment losses totaled ¥311 million, down from ¥482 million in the same period of the previous year, while ¥131 million was also recorded for employee dormitories in the Other segment. - FY2022-Q2WorsenedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative second quarter was ¥40 million.」
Impairment losses in the Food and Beverage Business totaled ¥40 million for the cumulative second quarter, exceeding the combined ¥2 million in the Food and Beverage Business and ¥11 million in the Franchise Business in the same period of the previous year. - FY2022-Q1WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first quarter of the current fiscal year was ¥15 million.」
Impairment losses in the Food and Beverage Business totaled ¥15 million, exceeding the combined ¥2 million in the Food and Beverage Business and ¥5 million in the Franchise Business in the same period of the previous year. - FY2021WorsenedAnnual report
「During the fiscal year (1 September 2020 to 31 August 2021), the company recorded an impairment loss of ¥725 million on 76 assets, including store assets in Tokyo and elsewhere.」
Impairment losses increased from 54 assets totaling ¥469 million in the previous fiscal year to 76 assets totaling ¥725 million. - FY2021-Q3WorsenedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative third quarter was ¥462 million. In the Franchise Business segment, the company recorded impairment losses on rental assets leased to franchise stores. The impairment loss recorded for the cumulative third quarter was ¥20 million.」
Impairment losses for the cumulative third quarter totaled ¥482 million, comprising ¥462 million in the Food and Beverage Business and ¥20 million in the Franchise Business. - FY2021-Q2MitigatedAnnual report
「In the Food and Beverage Business segment, the company recorded impairment losses on store assets. The impairment loss recorded for the cumulative second quarter was ¥2 million. In the Franchise Business segment, the company recorded impairment losses on rental assets leased to franchise stores. The impairment loss recorded for the cumulative second quarter was ¥11 million.」
Impairment losses for the cumulative second quarter totaled ¥13 million, down from ¥163 million in the same period of the previous year. - FY2020WorsenedAnnual report
「The company recorded an impairment loss of ¥300 million on 37 assets, including store assets in Tokyo and elsewhere.」
The company recorded impairment losses on 54 assets totaling ¥469 million in the fiscal year, up from 37 assets and ¥300 million in the previous fiscal year. - FY2020-Q3WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥213 million. In the Real Estate segment, an impairment loss on rental assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥0 million. In the Franchise segment, an impairment loss on rental assets leased to franchise stores was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥1 million.」
Impairment losses during the first 9 months of the current fiscal year totaled ¥215 million, up from ¥184 million in the same period of the previous year. - FY2020-Q2WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥161 million. In the Franchise segment, an impairment loss on rental assets leased to franchise stores was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥1 million.」
Impairment losses during the first 6 months of the current fiscal year totaled ¥163 million, including ¥161 million in the Food Service business and ¥1 million in the Franchise business, up from ¥147 million in the same period of the previous year. - FY2020-Q1MitigatedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first quarter of the current fiscal year was ¥25 million.」
Impairment losses in the first quarter totaled ¥26 million, comprising ¥25 million in the Food Service business, ¥0 million in the Real Estate business, and ¥1 million in the Franchise business, down from ¥66 million in the same period of the previous year. - FY2019WorsenedAnnual report
「During the consolidated fiscal year from 1 September 2018 to 31 August 2019, impairment losses of ¥300 million were recognized on 37 assets, including store assets in Tokyo and elsewhere.」
Impairment losses increased from ¥223 million on 27 assets in the previous fiscal year to ¥300 million on 37 assets in the current fiscal year. The risk has materialized as actual losses. - FY2019-Q3WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥180 million. In the Other segment, an impairment loss on other assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥4 million.」
Impairment losses during the first 9 months of the current fiscal year totaled ¥184 million, up from ¥123 million in the same period of the previous year. - FY2019-Q2WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥143 million.」
During the first 6 months of the current fiscal year, impairment losses totaled ¥147 million, comprising ¥143 million in the Food Service business and ¥4 million in the Other business, up from ¥66 million in the previous quarter. - FY2019-Q1WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first quarter of the current fiscal year was ¥62 million. In the Other segment, an impairment loss on other assets was recognized. The amount recognized during the first quarter of the current fiscal year was ¥4 million.」
During the first quarter of the current fiscal year, impairment losses of ¥62 million were recognized in the Food Service business and ¥4 million in the Other business, for a total of ¥66 million, up from ¥0 million in the same period of the previous year. - FY2018MitigatedAnnual report
「During the consolidated fiscal year from 1 September 2017 to 31 August 2018, impairment losses of ¥223 million were recognized on 27 assets, including store assets in Tokyo and elsewhere.」
Impairment losses decreased from ¥334 million on 67 assets in the previous fiscal year to ¥223 million on 27 assets in the current fiscal year. - FY2018-Q3WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥118 million. In the Franchise segment, an impairment loss on rental assets leased to franchise stores was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥5 million.」
During the first 9 months of the current fiscal year, impairment losses of ¥118 million were recognized in the Food Service business and ¥5 million in the Franchise business. - FY2018-Q2WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥46 million. In the Franchise segment, an impairment loss on rental assets leased to franchise stores was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥5 million.」
During the first 6 months of the current fiscal year, impairment losses of ¥46 million were recognized in the Food Service business and ¥5 million in the Franchise business, up from ¥0 million in the Food Service business in the previous quarter. Impairment losses in the Other segment were ¥0 million. - FY2018-Q1MitigatedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first quarter of the current fiscal year was ¥0 million.」
The impairment loss on store assets in the Food Service business was ¥0 million, down from ¥15 million in the same period of the previous year. - FY2017MitigatedAnnual report
「During the consolidated fiscal year from 1 September 2016 to 31 August 2017, impairment losses of ¥334 million were recognized on 67 assets, including store assets in Tokyo and elsewhere.」
Impairment losses decreased from ¥1,025 million on 145 assets in the previous fiscal year to ¥334 million on 67 assets in the current fiscal year. - FY2017-Q3WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥98 million. In the Other segment, an impairment loss on other assets was recognized. The amount recognized during the first 9 months of the current fiscal year was ¥8 million.」
Impairment losses during the first 9 months of the current fiscal year totaled ¥106 million, comprising ¥98 million in the Food Service business and ¥8 million in the Other business, up from ¥40 million in the previous quarter. - FY2017-Q2WorsenedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥32 million. In the Other segment, an impairment loss on other assets was recognized. The amount recognized during the first 6 months of the current fiscal year was ¥8 million.」
During the first 6 months of the current fiscal year, impairment losses of ¥32 million were recognized in the Food Service business and ¥8 million in the Other business, indicating that impairment losses have continued to occur. - FY2017-Q1RestatedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first quarter of the current fiscal year was ¥15 million.」
An impairment loss of ¥15 million was recognized on store assets in the Food Service business in the first quarter, indicating that impairment losses have continued to occur. - FY2016RestatedAnnual report
「During the consolidated fiscal year from 1 September 2015 to 31 August 2016, impairment losses of ¥1,025 million were recognized on 93 assets, including store assets in Tokyo and elsewhere.」
For the full fiscal year, impairment losses of ¥1,025 million were recognized on 93 assets, confirming the occurrence of impairment. - FY2016-Q3First statedAnnual report
「In the Food Service segment, an impairment loss on store assets was recognized. The amount recognized during the first 3 quarters of the current fiscal year was ¥393 million. In the Real Estate segment, an impairment loss on rental assets was recognized. The amount recognized during the first 3 quarters of the current fiscal year was ¥518 million. In the Other segment, an impairment loss on other assets was recognized. The amount recognized during the first 3 quarters of the current fiscal year was ¥274 million.」
Impairment losses were recognized in the Food Service, Real Estate, and Other segments, indicating that impairment risk has materialized as actual losses.