Risk that unrealized losses on land used for business will be realized
First written in FY2016. 17 of 29 entries say "Mitigated", first in FY2021-Q1. Latest entry: 2026-11-10.
The whole theme swung hardest in 2025: 11 of 24 companies on the "Worse" side.
8 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「With respect to business-use land subject to revaluation under the Act on Revaluation of Land (promulgated on 31 March 1998, Act No. 34), an unrealized loss of ¥39 million arose as of the end of March 2026 due to the subsequent decline in land prices.」
The unrealized loss on land narrowed from ¥246 million in the previous fiscal year to ¥39 million. The disclosure continues to state that there is no policy to sell the land and that the unrealized loss may be realized upon sale. - 2026-05-13MitigatedResults
「再評価を行った土地の期末における時価と再評価後の帳簿価額との差額 △39,031千円」
事業用土地の含み損が前事業年度末の△246,611千円から△39,031千円へ縮小している。 - FY2026-H1MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥246.611 million △¥39.031 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥246.611 million at the end of the previous fiscal year to △¥39.031 million at the end of the interim accounting period. The disclosed amount of the unrealized loss on land decreased further. - FY2025-H1MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥415.286 million △¥246.611 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥415.286 million at the end of the previous fiscal year to △¥246.611 million at the end of the interim accounting period. The unrealized loss decreased further. - FY2024MitigatedAnnual report
「Due to the subsequent decline in land prices, an unrealized loss of ¥415 million arose as of the end of March 2024. None of these business-use properties is currently idle.」
The unrealized loss on land narrowed from ¥532 million in the previous fiscal year to ¥415 million. The absence of a policy to sell the land and the risk that the unrealized loss would be realized upon sale remain unchanged. - FY2024-Q1MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥532.102 million △¥415.286 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥532.102 million at the end of the previous fiscal year to △¥415.286 million at the end of the first quarter. - FY2023MitigatedAnnual report
「Due to the subsequent decline in land prices, an unrealized loss of ¥532 million arose as of the end of March 2023. None of these business-use properties is currently idle.」
The unrealized loss on land narrowed from ¥615 million in the previous fiscal year to ¥532 million. Impairment indicators were identified at the Sapporo and Kobe sales offices, but no impairment loss was recorded. - FY2023-Q3MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥615.277 million △¥532.102 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥615.277 million at the end of the previous fiscal year to △¥532.102 million at the end of the third quarter. - FY2023-Q1MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥615.277 million △¥532.102 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥615.277 million at the end of the previous fiscal year to △¥532.102 million at the end of the first quarter. - FY2022Impairment indicators identified at 3 locations; no impairment loss recordedAnnual report
「At our 3 business locations, the Fukuoka, Sapporo and Kobe sales offices, we determined that impairment indicators existed because the market prices of the respective land parcels had declined significantly, and considered whether impairment losses needed to be recorded. As a result, we determined that the recoverable amounts exceeded the carrying amounts of the respective fixed assets, and therefore recorded no impairment loss.」
Impairment indicators were identified at 3 locations due to declines in land market prices, but it was determined that undiscounted future cash flows exceeded carrying amounts, and no impairment loss was recorded. The unrealized loss on land was disclosed as ¥615 million. - FY2022-Q3MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥665.181 million △¥615.277 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥665.181 million at the end of the previous fiscal year to △¥615.277 million at the end of the third quarter. - FY2022-Q2MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥665.181 million △¥615.277 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥665.181 million at the end of the previous fiscal year to △¥615.277 million at the end of the second quarter. - FY2022-Q1MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥665.181 million △¥615.277 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥665.181 million at the end of the previous consolidated fiscal year to △¥615.277 million at the end of the first quarter. - FY2021MitigatedAnnual report
「Due to the subsequent decline in land prices, an unrealized loss of ¥665 million arose as of the end of March 2021. None of these business-use properties is currently idle.」
The unrealized loss on land narrowed from approximately ¥891 million in the previous fiscal year to ¥665 million. In addition, a loss on the sale of land of ¥238 million and other items were recorded in connection with the sale of land at the Tokyo, Osaka and Yokohama sales offices. - FY2021-Q2MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥891.500 million △¥798.224 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥891.500 million at the end of the previous consolidated fiscal year to △¥798.224 million at the end of the second quarter. There was no disclosure that the unrealized loss had been realized through a land sale. - FY2021-Q1MitigatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥891.500 million △¥798.224 million」
The difference between the fair value of land used for business and its carrying amount after revaluation narrowed from △¥891.500 million at the end of the previous consolidated fiscal year to △¥798.224 million at the end of the first quarter. - FY2020-Q3RestatedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥891.500 million」
The difference between the fair value of land used for business and its carrying amount after revaluation was △¥891.500 million, unchanged from the level disclosed in the previous quarterly report. There was no disclosure that the unrealized loss had been realized through a land sale. - FY2020-Q2Unrealized loss on land decreased furtherAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥891.500 million」
The difference between the fair value of land used for business and its carrying amount after revaluation decreased from △¥958.087 million at the end of March 2019 to △¥891.500 million at the end of September 2019. There was no disclosure that the risk of realizing the unrealized loss through a land sale had materialized. - FY2020-Q1Unrealized loss on land decreased furtherAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥891.500 million」
The difference between the fair value of land used for business and its carrying amount after revaluation decreased from △¥958.087 million at the end of March 2019 to △¥891.500 million at the end of June 2019. - FY2019RestatedAnnual report
「An unrealized loss of ¥958 million arose as of the end of March 2019 due to the subsequent decline in land prices. None of these business-use properties is currently idle. We have no policy of selling these business-use properties, but if any were sold, the unrealized loss would be realized, potentially adversely affecting our Group's business performance and financial condition.」
The disclosure reconfirms the unrealized loss on land of ¥958 million, the risk that it would be realized upon sale, and the absence of a policy to sell the land. - FY2019-Q3Unrealized loss on land decreased furtherAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥958.087 million」
The difference between the fair value of land used for business and its carrying amount after revaluation decreased from △¥1,018.583 million at the end of March 2018 to △¥958.087 million at the end of December 2018. No change was disclosed in the policy regarding the sale of the land or the response to the risk of realizing the unrealized loss. - FY2019-Q1Unrealized loss on land decreasedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥958.087 million」
The difference between the fair value of land used for business and its carrying amount after revaluation decreased from △¥1,018.583 million at the end of March 2018 to △¥958.087 million at the end of June 2018. No change was disclosed in the policy regarding the sale of the land or the response to the risk of realizing the unrealized loss. - FY2018RestatedAnnual report
「An unrealized loss of ¥1,018 million arose as of the end of March 2018. None of these business-use properties is currently idle. We have no policy of selling these business-use properties, but if any were sold, the unrealized loss would be realized, potentially adversely affecting our Group's financial condition.」
The disclosure reconfirms the unrealized loss on land of ¥1,018 million, the risk that it would be realized upon sale, and the absence of a policy to sell the land. - FY2018-Q1Unrealized loss on land decreased furtherAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥1,018.583 million」
The difference between the fair value of land used for business and its carrying amount after revaluation decreased from △¥1,076.868 million at the end of March 2017 to △¥1,018.583 million at the end of June 2017. No change was disclosed in the policy regarding the sale of the land or the response to the risk of realizing the unrealized loss. - FY2017RestatedAnnual report
「Due to the subsequent decline in land prices, an unrealized loss of ¥1,076 million arose as of the end of March 2017. None of these business-use properties is currently idle. We have no policy of selling these business-use properties, but if any were sold, the unrealized loss would be realized, potentially adversely affecting our Group's financial condition.」
The disclosure reconfirms the unrealized loss of ¥1,076 million, the risk that it would be realized upon sale, and the absence of a policy to sell the land. - FY2017-Q1Unrealized loss decreasedAnnual report
「Difference between the fair value at the end of the period of land subject to revaluation and its carrying amount after revaluation △¥1,076.868 million」
The difference between the fair value of land used for business and its carrying amount after revaluation decreased from △¥1,123.122 million at the end of the previous consolidated fiscal year to △¥1,076.868 million. No change was disclosed in the policy regarding the sale of the land or the response to the risk of realizing the unrealized loss. - FY2016First statedAnnual report
「Due to the subsequent decline in land prices, an unrealized loss of ¥1,123 million arose as of the end of March 2016. None of these business-use properties is currently idle. We have no policy of selling these business-use properties, but if any were sold, the unrealized loss would be realized, potentially adversely affecting our Group's financial condition.」
The unrealized loss of ¥1,123 million had already been disclosed, while realization through a sale or other transaction was presented as a hypothetical risk.