Impairment Losses on Store Fixed Assets and Risk of Further Impairment
First written in FY2021. 7 of 19 entries say "Worsened", first in FY2022-Q2. Latest entry: FY2027-H1.
Sundrug moved to the "Worse" side of this theme in 2021, 3 years after the typical company in this theme (2018).
The whole theme swung hardest in 2025: 33 of 77 companies on the "Worse" side.
23 other companies' latest entry also says "Worsened".
- FY2027-H1WorsenedAnnual report
「Impairment loss 111 156」
Impairment losses for the interim period under review totaled ¥156 million, up from ¥111 million in the same period of the previous year. Impairment of store fixed assets and other assets continues to occur. - FY2026MitigatedAnnual report
「The Group recorded an impairment loss of ¥399 million in the consolidated fiscal year under review」
Impairment losses on store fixed assets and other assets decreased from ¥426 million in the previous fiscal year to ¥399 million. However, the possibility of additional impairment losses arising from revisions to future cash flow projections and other estimates continues to be disclosed. - 2026-05-15MitigatedResults
「減損損失は前期の426百万円から399百万円へ減少した。」
通期の減損損失は前期から減少した一方、減損損失自体は引き続き計上された。 - FY2026-H1MitigatedAnnual report
「Impairment loss 251 111」
Impairment losses for the interim period under review totaled ¥111 million, down from ¥251 million in the same period of the previous year. Impairment of store fixed assets continues to occur. - FY2025MitigatedAnnual report
「The Company recorded an impairment loss of ¥426 million in the consolidated fiscal year under review」
Impairment losses on store fixed assets and other assets decreased from ¥481 million in the previous fiscal year to ¥426 million. However, the possibility of additional impairment losses arising from revisions to future cash flow projections and other estimates continues to be disclosed. - FY2025-H1MitigatedAnnual report
「Impairment loss 327 251」
Impairment losses for the interim period under review totaled ¥251 million, down from ¥327 million in the same period of the previous year. Impairment of store fixed assets continues to occur. - FY2024MitigatedAnnual report
「The Group recorded an impairment loss of ¥481 million in the consolidated fiscal year under review」
Impairment losses decreased from ¥542 million in the previous fiscal year to ¥481 million, but impairment of store fixed assets and the possibility of additional impairment losses in the future continued to be disclosed. - FY2024-Q3Increase from the same period of the previous year; flat from the previous cumulative quarterAnnual report
「Impairment loss 247 327」
Impairment losses for the cumulative third quarter totaled ¥327 million, above the ¥247 million recorded in the same period of the previous year. However, they were unchanged from ¥327 million in the previous cumulative quarter. - FY2024-Q2WorsenedAnnual report
「Impairment loss 160 327」
Impairment losses for the cumulative second quarter totaled ¥327 million, up from ¥160 million in the same period of the previous year. Impairment of store fixed assets and other assets continues to occur. - FY2024-Q1MaterialisedAnnual report
「Impairment loss - 34」
An impairment loss of ¥34 million, which was not recorded in the same period of the previous year, was recorded in the cumulative first quarter under review, meaning that impairment of store fixed assets actually occurred. - FY2023WorsenedAnnual report
「The Group recorded an impairment loss of ¥542 million in the consolidated fiscal year under review」
Impairment losses on store fixed assets increased from ¥110 million in the previous fiscal year to ¥542 million, and the possibility of additional impairment losses continued to be disclosed. - FY2023-Q3WorsenedAnnual report
「Impairment loss 99 247」
Impairment losses for the cumulative third quarter totaled ¥247 million, up from ¥99 million in the same period of the previous year. Impairment of store fixed assets and other assets continues to occur. - FY2023-Q2WorsenedAnnual report
「Impairment loss 87 160」
Impairment losses for the cumulative second quarter totaled ¥160 million, up from ¥87 million in the same period of the previous year. Impairment of store fixed assets continues to occur. - FY2023-Q1No charge recorded for the current quarterAnnual report
「Impairment loss 32 —」
The ¥32 million impairment loss recorded in the same period of the previous year was not recorded in the cumulative first-quarter consolidated period under review. - FY2022RestatedAnnual report
「The Group recorded an impairment loss of ¥110 million in the consolidated fiscal year under review, broken down by segment as follows.」
The Company recorded full-year impairment losses of ¥110 million on store fixed assets and continues to disclose the possibility of additional impairment losses arising from revisions to future cash flow projections and other estimates. - FY2022-Q3WorsenedAnnual report
「Impairment loss 99」
Impairment losses for the cumulative third quarter totaled ¥99 million, up from ¥19 million in the same period of the previous year and from the cumulative first- and second-quarter levels, with impairment of store fixed assets continuing to occur. - FY2022-Q2WorsenedAnnual report
「Impairment loss 87」
Impairment losses for the cumulative second quarter totaled ¥87 million, up from ¥32 million in the first quarter. Impairment of store fixed assets continues to occur in practice. - FY2022-Q1MaterialisedAnnual report
「Impairment loss 32」
An impairment loss of ¥32 million was recorded in the quarter, meaning that impairment of store fixed assets actually occurred. - FY2021First statedAnnual report
「The Group recorded an impairment loss of ¥229 million in the consolidated fiscal year under review, broken down by segment as follows. / If these estimates and the assumptions used in them need to be revised due to future uncertain changes or other factors, additional impairment losses (extraordinary losses) may arise in the consolidated financial statements for the following fiscal year.」
The Company recorded an impairment loss of ¥229 million on fixed assets such as stores during the fiscal year and, for the first time, separately identified the possibility of additional impairment losses arising from revisions to forecasts of future sales and operating income as a material estimation risk.