Recognition of Impairment Losses on Fixed Assets and Valuation Losses on Investment Securities
First written in FY2024-Q3. 2 of 5 entries say "Worsened", first in FY2026-H1. Latest entry: FY2026.
Yamaya moved to the "Worse" side of this theme in 2025.
0 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Impairment losses totaled ¥427 million, comprising ¥223 million in the liquor sales business and ¥203 million in the restaurant business.」
Impairment losses on fixed assets increased from ¥354 million in the previous year to ¥427 million, with losses recognized in both the liquor sales and restaurant businesses. - FY2026-H1WorsenedAnnual report
「Impairment loss ¥59 million ¥177 million」
The impairment loss increased from ¥59 million in the same period of the previous year to ¥177 million, comprising ¥97 million in the liquor sales business and ¥79 million in the restaurant business. - FY2025-H1Reduction in impairment lossesAnnual report
「Impairment loss ¥414 million ¥59 million」
The impairment loss decreased from ¥414 million in the same period of the previous year to ¥59 million. - FY2024AdvancedAnnual report
「Following a review of future plans for the business of ㈱シーズライフ, which was absorbed by CHIMNEY CO.,LTD. in July 2023, the company determined that the earnings initially anticipated could no longer be expected. It therefore reduced the carrying amount to the recoverable amount and recognized the reduction as an impairment loss under extraordinary losses. The recoverable amount was determined using the higher of value in use (discount rate: 8.4%) and net selling price.」
For the fiscal year, impairment losses totaled ¥767 million, including ¥338 million in goodwill related to the シーズライフ business and impairment losses on fixed assets such as restaurant properties. - FY2024-Q3First statedAnnual report
「Impairment loss ¥496 million Valuation loss on investment securities ¥234 million Other ¥67 million Total extraordinary losses ¥800 million」
During the nine-month period, the company recognized an impairment loss of ¥496 million and a valuation loss on investment securities of ¥234 million, among other items, bringing total extraordinary losses to ¥800 million.