20-F/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 20-F/A

(AMENDMENT NO. 1)

(Mark One)

     ¨ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

     x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended March 31, 2011

OR

     ¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

     ¨ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of event requiring this shell company report                     

For the transition period from                      to                     

Commission file number 000-11743

        KABUSHIKI KAISHA WACOAL HOLDINGS        

(Exact name of Registrant as specified in its charter)

                    WACOAL HOLDINGS CORP.                    

(Translation of Registrant’s name into English)

                                     Japan                                

(Jurisdiction of incorporation or organization)

        29 Nakajima-cho, Kisshoin, Minami-ku, Kyoto 601-8530, Japan        

(Address of principal executive offices)

Ikuo Otani

i-otani@wacoal.co.jp, +81-75-682-1028

                    29 Nakajima-cho, Kisshoin, Minami-ku, Kyoto 601-8530, Japan                    

(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)

Securities registered or to be registered pursuant to Section 12(b) of the Act.

Title of Each Class	Name of Each Exchange On Which Registered
Common Stock American Depositary Shares (each representing 5 shares of such Common Stock)	NASDAQ Capital Market

Securities registered or to be registered pursuant to Section 12(g) of the Act. (Title of Class)

                None                 

(Title of Class)

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act.

                None                 

(Title of Class)

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report.

Common Stock Outstanding: 140,848,478 shares

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  x Yes  ¨ No

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934.  ¨ Yes  x No

Note – Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations under those Sections.

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  x Yes  ¨ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  x Yes  ¨ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer  x                 Accelerated filer  ¨                 Non-accelerated filer  ¨

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

U.S. GAAP  x International Financial Reporting Standards as issued by the International Accounting Standards Board  ¨ Other  ¨

If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.  ¨ Item 17  ¨ Item 18

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  ¨ Yes  x No

(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.  ¨ Yes  ¨ No

EXPLANATORY NOTE

This Amendment No. 1 to our Annual Report on Form 20-F for the fiscal year ended March 31, 2011, originally filed with the Securities and Exchange Commission on July 15, 2011 (the “2011 Form 20-F Annual Report”), is being filed solely to correct discrepancies contained in the interactive data file disclosure furnished as Exhibit 101 to the 2011 Form 20-F Annual Report in accordance with Rule 405 of Regulation S-T.

Due to inadvertent coding errors in our consolidated balance sheets and consolidated statements of cash flows, the interactive data files in Exhibit 101 to the 2011 Form 20-F Annual Report contained discrepancies in the (i) names assigned to certain line items under “cash and cash equivalents” in the consolidated balance sheets; and (ii) yen and dollar amounts of cash and cash equivalents as of March 31, 2011 in the consolidated statements of cash flows. We note that these names and amounts were correctly stated on pages F-4 and F-12, respectively, of the consolidated financial statements included in the 2011 Form 20-F Annual Report. In the interactive data files furnished as Exhibit 101 to this Amendment No. 1, we have corrected these errors, and have also made certain minor presentation adjustments. The remainder of the interactive data files is also included in Exhibit 101 being furnished with this Amendment No. 1.

Other than as expressly set forth above, this Amendment No. 1 does not, and does not purport to, amend, update, or restate the information contained in the 2011 Form 20-F Annual Report, or reflect any events that have occurred after the 2011 Form 20-F Annual Report was originally filed.

Users of these interactive data files are advised that pursuant to Rule 406T of Regulation S-T, such files are deemed not filed or part of any registration statement or prospectus for purposes of sections 11 or 12 of the Securities Act of 1933, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise are not subject to liability under those sections.

Item 19. Exhibits.

Exhibit Number	Description
101	Instance Document
101	Schema Document
101	Calculation Linkbase Document
101	Labels Linkbase Document
101	Presentation Linkbase Document
101	Definition Linkbase Document

SIGNATURES

The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.

WACOAL HOLDINGS CORP.
(Registrant)
By	/s/ Ikuo Otani
	Ikuo Otani
	Director and General Manager of Corporate Planning

Date: June 27, 2012

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Income Taxes

12 Months Ended

Mar. 31, 2011

Income Taxes [Abstract]

INCOME TAXES

16. INCOME TAXES

Domestic and foreign components of income before income taxes, equity in net income of affiliated companies, and net (income) loss attributable to noncontrolling interests were summarized as follows:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Japan	¥	9,097		¥	9,445		¥	12,553		$	109,920
Foreign		(5,358	)		(6,322	)		(4,926	)		(64,741	)
Total	¥	3,739		¥	3,123		¥	7,627		$	45,179

Domestic and foreign components of income taxes expense consist of:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Current:
Japan	¥	2,882		¥	2,851		¥	2,214		$	34,824
Foreign		581			310			503			7,020
	¥	3,463		¥	3,161		¥	2,717		$	41,844
Deferred:
Japan	¥	(1,398	)	¥	(1,726	)	¥	522		$	(16,892	)
Foreign		(73	)		139			(26	)		(882	)
	¥	(1,471	)	¥	(1,587	)	¥	496		$	(17,774	)
Total income taxes	¥	1,992		¥	1,574		¥	3,213		$	24,070

Income taxes in Japan applicable to the Companies, imposed by the national, prefectural and municipal governments, in the aggregate resulted in normal effective statutory tax rates of approximately 40.7% for the years ended March 31, 2011, 2010 and 2009. Foreign subsidiaries are subject to income taxes of the countries in which they operate.

The Companies are subject to a number of different taxes based on income. The effective income tax rates differed from the normal statutory rates for the following reasons for the years ended March 31, 2011, 2010 and 2009:

	2011			2010			2009
Normal Japanese statutory rates		40.7	%		40.7	%		40.7	%
Increase (decrease) in taxes resulting from:
Permanently non-deductible expenses		10.3			13.0			5.8
Change in valuation allowance		18.2			(7.9	)		4.1
Undistributed earnings of associated companies		3.1			2.6			(2.1	)
Differences in foreign subsidiaries’ tax rate		(4.4	)		(5.4	)		(3.4	)
Tax exemption		(0.8	)		(1.1	)		(0.3	)
Unrecognized tax benefits		3.1			6.5			(1.0	)
Impairment losses on goodwill		(12.9	)
Other — net		(4.0	)		2.0			(1.7	)
Effective tax rates		53.3	%		50.4	%		42.1	%

The approximate effect of temporary differences and tax loss carryforwards that gave rise to deferred tax balances as of March 31, 2011 and 2010 were as follows:

											Thousands of
	Millions of Yen										U.S. Dollars
	2011					2010					2011
	Deferred			Deferred		Deferred			Deferred		Deferred			Deferred
	Tax			Tax		Tax			Tax		Tax			Tax
	Assets			Liabilities		Assets			Liabilities		Assets			Liabilities
Sales returns	¥	550				¥	783				$	6,646
Allowance for doubtful receivables		50					333					604
Accruals not currently deductible		333					298					4,024
Inventory valuation		1,816					1,583					21,943
Accrued bonuses		1,342					1,166					16,216
Impairment charges on marketable securities and investments		1,541					1,571					18,620
Advanced depreciation on property, plant and equipment				¥	1,679				¥	1,712				$	20,288
Undistributed earnings of associated companies					1,846					1,852					22,305
Net unrealized gain on marketable securities and investments					2,904					3,762					35,089
Net realized gain on exchange of investments					1,920					2,187					23,200
Capitalized supplies		232					205					2,803
Enterprise taxes		190					173					2,296
Accrued vacation		763					832					9,219
Asset retirement obligation		268					238					3,238
Pension expense		1,484					1,351					17,931
Tangible fixed assets		1,624					1,442					19,623
Tax loss carryforwards		4,053					3,185					48,973
Intangible assets					2,233					2,726					26,982
Investment in subsidiaries		540			1,042		540			1,878		6,525			12,591
Other temporary differences		478			160		138			119		5,776			1,933
Total		15,264			11,784		13,838			14,236		184,437			142,388
Valuation allowance		(4,910	)				(3,452	)				(59,328	)
Total	¥	10,354		¥	11,784	¥	10,386		¥	14,236	$	125,109		$	142,388

The valuation allowance increased by ¥1,458 million ($17,617 thousand) and ¥1,809 million for the years ended March 31, 2011 and 2010, respectively.

As a result of changing the Companies’ legal structure, the Companies reversed certain of valuation allowance for the year ended March 31, 2010. Accordingly, the Companies utilized ¥721 million of tax loss carryforwards, and recognized the tax benefits of ¥293 million for the year ended March 31, 2010.

As of March 31, 2011, certain subsidiaries had loss carryforwards which are available to offset future taxable income of such subsidiaries expiring as follows:

	Millions of		Thousands of
Year Carryforward Expires	Yen		U.S. Dollars
2012	¥	181	$	2,187
2013		730		8,821
2014		989		11,950
2015		564		6,815
2016		1,097		13,255
2017		2,736		33,059
2018		3,015		36,431
Thereafter		941		11,370
Total	¥	10,253	$	123,888

There was no portion of undistributed earnings of foreign subsidiaries and foreign corporate joint ventures which were deemed to be permanently invested as of March 31, 2011 and 2010.

A reconciliation of beginning and ending amount of unrecognized tax benefits was as follows:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Balance at beginning of year	¥	321		¥	106		¥	420		$	3,879
Additions based on tax positions related to the current year		58			232			20			701
Additions for tax positions of prior years					50
Reductions for tax positions of prior years		(191	)		(41	)					(2,308	)
Settlements with tax authorities					(26	)		(334	)
Balance at end of year	¥	188		¥	321		¥	106		$	2,272

Total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate is ¥188 million ($2,272 thousand) and ¥321 million as of March 31, 2011 and 2010, respectively.

Based on each of the items of which the Company is aware as of March 31, 2011, no significant changes to the unrecognized tax benefits are expected within the next twelve months.

The Companies recognize interest and penalties accrued related to unrecognized tax benefits in income taxes in the consolidated statements of income. Total amounts of interest and penalties recognized in the consolidated statements of income for the years ended March 31, 2011, 2010 and 2009 were not material.

The Companies file income tax returns in Japan and various foreign tax jurisdictions. In Japan the Companies are no longer subject to regular income tax examinations by the tax authorities for years before 2009 with few exceptions. For other countries, the Companies are no longer subject to regular income tax examinations by the tax authorities for years before 2006 with few exceptions. In the year ended March 31, 2009, the transfer pricing examination of certain domestic subsidiaries’ 2002 to 2007 fiscal year and certain the U.S. subsidiaries’ 2003 and 2004 fiscal year was completed.

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Consolidated Statements of Cash Flows (Parenthetical) (JPY ¥) In Millions, unless otherwise specified	12 Months Ended
	Mar. 31, 2010
NONCASH INVESTING ACTIVITIES:
Carrying values, other marketable securities	¥ 5

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Fair Value Measurements

12 Months Ended

Mar. 31, 2011

Fair Value Measurements [Abstract]

FAIR VALUE MEASUREMENTS

20. FAIR VALUE MEASUREMENTS

The guidance for fair value measurements defines fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The guidance establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value as follows:

Level 1	—	Inputs are quoted prices in active markets for identical assets or liabilities.
Level 2	—	Inputs are quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3	—	Inputs are unobservable.

Assets and Liabilities Measured at Fair Value on a Recurring Basis

Assets and liabilities measured at fair value on a recurring basis as of March 31, 2011 and 2010 were as follows:

	Millions of Yen
2011	Level 1		Level 2			Level 3	Total
Assets:
Marketable securities:
Government bonds	¥	503					¥	503
Municipal bonds			¥	10				10
Corporate bonds				1,277				1,277
Mutual funds		257		2,772				3,029
Total marketable securities		760		4,059				4,819
Investments:
Listed shares		29,137						29,137
Mutual funds		92						92
Total investments		29,229						29,229
Derivative instruments:
Foreign exchange contracts				24				24
Total assets	¥	29,989	¥	4,083			¥	34,072
Liabilities:
Derivative instruments:
Foreign exchange contracts			¥	(49	)		¥	(49	)

	Millions of Yen
2010	Level 1		Level 2			Level 3	Total
Assets:
Marketable securities:
Government bonds	¥	1,160					¥	1,160
Municipal bonds			¥	10				10
Corporate bonds				1,855				1,855
Bank debt securities				100				100
Mutual funds				3,404				3,404
Total marketable securities		1,160		5,369				6,529
Investments:
Listed shares		32,743						32,743
Derivative instruments:
Foreign exchange contracts				61				61
Total assets	¥	33,903	¥	5,430			¥	39,333
Liabilities:
Derivative instruments:
Foreign exchange contracts			¥	(78	)		¥	(78	)

	Thousands of U.S. Dollars
2011	Level 1		Level 2			Level 3	Total
Assets:
Marketable securities:
Government bonds	$	6,078					$	6,078
Municipal bonds			$	121				121
Corporate bonds				15,430				15,430
Mutual funds		3,106		33,494				36,600
Total marketable securities		9,184		49,045				58,229
Investments:
Listed shares		352,066						352,066
Mutual funds		1,112						1,112
Total investments		353,178						353,178
Derivative instruments:
Foreign exchange contracts				290				290
Total assets	$	362,362	$	49,335			$	411,697
Liabilities:
Derivative instruments:
Foreign exchange contracts			$	(592	)		$	(592	)

Marketable securities and investments presented in Level 1 are valued using an unadjusted quoted market price in active markets with sufficient volume and frequency of transactions. Bonds presented in Level 2 are valued by the financial institution using quoted market price for identical instruments in markets that are not active, and mutual funds presented in Level 2 are valued by the financial institution based on quoted prices in both active and inactive market for identical instruments which comprise funds.

As presented in Note 3, the Companies recorded impairment charges on marketable securities and investments if a decline in fair value of marketable securities and investments is determined to be other than temporary.

Derivative instruments are comprised of foreign currency exchange contracts. Financial instruments presented in Level 2 are valued using quotes obtained from third parties.

The changes in the fair value of the foreign currency exchange contracts are recorded in earnings, since the foreign currency exchange contracts are not designate as a hedge. The Companies recognized a loss of ¥8 million ($97 thousand), gains of ¥103 million and ¥62 million in other — net of other income (expenses) in the years ended March 31, 2011, 2010 and 2009, respectively.

The Companies recorded the derivative instruments as other current assets and other current liabilities in the consolidated balance sheets at fair value of ¥24 million ($290 thousand) and ¥49 million ($592 thousand), respectively as of March 31, 2011. The derivative instruments are presented as other current assets and other current liabilities in the consolidated balance sheets at fair value of ¥61 million and ¥78 million as of March 31, 2010.

Assets Measured at Fair Value on a Nonrecurring Basis

Assets measured at fair value on a nonrecurring basis as of March 31, 2011 and 2010 were as follows:

	Millions of Yen
2011	Level 1	Level 2	Level 3		Total		Total Losses
Buildings and building improvements							¥	(107	)
Investments:
Unlisted shares			¥	17	¥	17		(219	)
Goodwill (Note 8)				10,367		10,367		(836	)
Trademark (Note 8)				4,757		4,757		(559	)
Customer relationship (Note 8)				725		725		(377	)
							¥	(2,098	)

	Millions of Yen
2010	Level 1	Level 2	Level 3		Total		Total Losses
Land			¥	6	¥	6	¥	(4	)
Buildings and building improvements				16		16		(19	)
Goodwill (Note 8)								(71	)
Customer relationship (Note 8)				1,378		1,378		(1,023	)
							¥	(1,117	)

	Thousands of U.S. Dollars
2011	Level 1	Level 2	Level 3		Total		Total Losses
Buildings and building improvements							$	(1,293	)
Investments:
Unlisted shares			$	205	$	205		(2,646	)
Goodwill (Note 8)				125,266		125,266		(10,101	)
Trademark (Note 8)				57,480		57,480		(6,755	)
Customer relationship (Note 8)				8,760		8,760		(4,555	)
							$	(25,350	)

Buildings and building improvements held and used with a carrying amount of ¥107 million ($1,293 thousand) were written down to their fair value of zero, because the Company decided to abandon an office building. An impairment charge of ¥107 million ($1,293 thousand) was included in earrings for the year ended March 31, 2011 in Wacoal Business (Domestic) Segment.

Certain unlisted securities with a carrying amount of ¥236 million ($2,852 thousand) were written down to their fair value of ¥17 million ($205 thousand) in connection with the decline in fair value, which was mainly caused by a downturn of investees’ business operations. Impairment charges of ¥219 million ($2,646 thousand) were included in earrings for the year ended March 31, 2011. These unlisted securities presented in Level 3 are valued based on the net assets value of the investees adjusted using cash flows and other factors that would impact the fair value.

As of the end of March 31, 2011, goodwill with a carrying amount of ¥11,203 million ($135,367 thousand) is written down to its implied fair value of ¥10,367 million ($125,266 thousand), resulting in an impairment charge of ¥836 million ($10,101 thousand), which is included in earnings for the year ended March 31, 2011. As of the end of March 31, 2010, goodwill with a carrying amount of ¥71 million was written down to its implied fair value of zero, resulting in an impairment charge of ¥71 million, which was included in earnings for the year ended March 31, 2010. To measure the fair values of the reporting units, the Company used the expected present value of future cash flows and incorporated relevant unobservable inputs, such as management’s internal assumptions about future cash flows and appropriately risk-adjusted discount rates, which reflected the management’s estimate of assumptions that market participants would use in pricing the asset in a current transaction as of the measurement date.

Trademark with a carrying amount of ¥5,316 million ($64,234 thousand) as of March 31, 2011, was written down to its fair of ¥4,757 million ($57,479 thousand), resulting in recognition of an impairment charge of ¥559 million ($6,755 thousand) for the year ended March 31, 2011. The impairment arose due to the decline in its fair value, which was mainly caused by a downturn in consumption because of the general market condition. To measure the fair value of the trademark, the Company utilizes the relief-from-royalty-method and incorporates relevant unobservable inputs, such as management’s internal assumptions about future cash flows, the rate of royalty, and appropriately risk-adjusted discount rate, which reflected the management’s estimate of assumptions that market participants would use in pricing the asset in a current transaction as of the measurement date. Future cash flows are based on the management’s cash flow projections for the future five years, and after five these years, future cash flows was estimated using the perpetuity growth rate of zero %. The management’s cash flow projections were developed using estimates for expected future revenue growth rates, profit margins and working capital levels of the reporting units. The rate of royalty used for the valuation was based on the actual royalty ratio used in transactions. The risk-adjusted discount rate represents a weighted average cost of capital (WACC) adjusted for inherent risk spread.

There was no impairment loss recognized related to the trademark for the years ended March 31, 2010 and 2009.

Customer relationship with a carrying amount of ¥1,102 million ($13,316 thousand) as of March 31, 2011 and ¥2,401 million as of March 31, 2010 were written down to its fair of ¥725 million ($8,760 thousand), resulting in recognition of impairment charges of ¥377 million ($4,555 thousand) for the year ended March 31, 2011, and ¥1,378 million, resulting in recognition of impairment charges of ¥1,023 million for the year ended March 31, 2010. The impairments recorded for these years arose due to the decline in its fair value, which was mainly caused by a downturn in consumption because of the general market condition. To measure the fair value of the customer relationship, the Company uses the excess earnings method and incorporates relevant unobservable inputs, such as management’s internal assumptions about future cash flows, the percentage of orders that the Company expects to receive from the customers existed at the point of acquisition and appropriately risk-adjusted discount rate, which reflected the management’s estimate of assumptions that market participants would use in pricing the asset in a current transaction as of the measurement date. The future cash flows are projected in the same way as described in the trademark. The percentage of orders that the Company expects to receive from the customers existed at the point of acquisition was estimated based on the historical trend of the percentage of sales to the pre-acquisition customers. Risk-adjusted discount rate representing a WACC was determined using the Capital Asset Pricing Model.

There was no impairment loss recognized for the customer relationship for the year ended March 31, 2009.

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Financial Instruments and Concentration of Credit Risk

12 Months Ended

Mar. 31, 2011

Financial Instruments and Concentration of Credit Risk [Abstract]

FINANCIAL INSTRUMENTS AND CONCENTRATION OF CREDIT RISK

19. FINANCIAL INSTRUMENTS AND CONCENTRATION OF CREDIT RISK

Fair Value of Financial Instruments

The carrying amounts and fair values of financial instruments as of March 31, 2011 and 2010 were as follows:

	Millions of Yen						Thousands of U.S. Dollars
	Carrying						Carrying			Fair
2011	Amount			Fair Value			Amount			Value
Assets:
Marketable securities (Notes 3 and 20)	¥	4,819		¥	4,819		$	58,229		$	58,229
Investments (Notes 3 and 20)		29,229			29,229			353,178			353,178
Foreign exchange contracts (Note 20)		24			24			290			290
Total assets	¥	34,072		¥	34,072		$	411,697		$	411,697
Liabilities:
Foreign exchange contracts (Note 20)	¥	(49	)	¥	(49	)	$	(592	)	$	(592	)
Long-term debt including current portion		(276	)		(276	)		(3,335	)		(3,335	)
Total liabilities	¥	(325	)	¥	(325	)	$	(3,927	)	$	(3,927	)

	Millions of Yen
	Carrying
2010	Amount			Fair Value
Assets:
Marketable securities (Notes 3 and 20)	¥	6,529		¥	6,529
Investments (Notes 3 and 20)		32,743			32,743
Foreign exchange contracts (Note 20)		61			61
Total assets	¥	39,333		¥	39,333
Liabilities:
Foreign exchange contracts (Note 20)	¥	(78	)	¥	(78	)
Long-term debt including current portion		(137	)		(137	)
Total liabilities	¥	(215	)	¥	(215	)

The carrying amounts of all other financial instruments approximate their estimated fair values.

Foreign Exchange Contracts — The Companies are exposed to foreign currency exchange risks on the transactions denominated in foreign currencies relating to its ongoing business operations. Such risks are primarily managed by using foreign currency exchange contracts. The Companies measure forward currency exchange contracts at the fair value since they are not designated as a hedge.

Long-Term Debt — The fair values for long-term debt are estimated by discounted cash flow analysis, using rates currently available for similar types of borrowings with similar terms and remaining maturities.

Limitations — Fair value estimates are made at a specific point in time, based on relevant market information and information about the financial instrument. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Concentration of Credit Risk — The Companies’ business consists primarily of sales of women’s intimate apparel to a large number of diverse customers in the Japanese retail industry, which include well established department stores, general merchandise stores and other general retailers and specialty stores. No single customer constitutes 10.0% or more of the total sales, although the general retail customers that are consolidated companies in the Aeon Group collectively accounted for approximately 10.0%, 10.4% and 9.8% of the total sales in fiscal years ended March 31, 2011, 2010 and 2009, respectively.

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Segment Information

12 Months Ended

Mar. 31, 2011

Segment Information [Abstract]

SEGMENT INFORMATION

21. SEGMENT INFORMATION

Operating Segment Information

The Companies have three reportable segments: “Wacoal business (domestic),” “Wacoal business (overseas),” and “Peach John,” which are based on their location and brands. These segments represent components of the Companies for which separate financial information is available and for which operating profit (loss) is reviewed regularly by the management in deciding how to allocate the Companies’ resources and in assessing their performance. The accounting policies used for these reportable segments are the same as those described in the summary of significant accounting policies in Note 1.

“Wacoal business (domestic)” segment primarily produces and sells innerwear (consisting of foundation, lingerie, nightwear and children’s innerwear), outerwear, sportswear and hosiery. “Wacoal business (overseas)” segment produces and sells innerwear (consisting of foundation, lingerie, nightwear and children’s innerwear), outerwear, sportswear and hosiery. “Peach John” segment produces and sells innerwear (consisting of foundation, lingerie, nightwear and children’s innerwear), outerwear, and other textile-related products, which are sold with “Peach John” brand.

Information about operating results and assets for each segment as of and for the years ended March 31, 2011, 2010 and 2009 was as follows:

	Millions of Yen
	Wacoal		Wacoal
	Business		Business
2011	(Domestic)		(Overseas)		Peach John			Other		Elimination			Consolidated
Net sales:
External customers	¥	110,856	¥	20,052	¥	11,711		¥	23,107				¥	165,726
Intersegment		2,134		6,121		76			4,588	¥	(12,919	)
Total		112,990		26,173		11,787			27,695		(12,919	)		165,726
Operating cost and expenses:
Operating cost and expenses		107,370		24,852		12,763			27,357		(12,919	)		159,423
Amortization on other intangible assets (Note 8)						276								276
Impairment charges on goodwill (Note 20)						836								836
Impairment charges on other intangible assets (Note 20)						936								936
Total		107,370		24,852		14,811			27,357		(12,919	)		161,471
Operating profit (loss)		5,620		1,321		(3,024	)		338					4,255
Total assets		202,054		26,788		21,453			20,910		(55,860	)		215,345

	Millions of Yen
	Wacoal		Wacoal
	Business		Business
2010	(Domestic)		(Overseas)		Peach John			Other			Elimination			Consolidated
Net sales:
External customers	¥	113,929	¥	18,899	¥	13,224		¥	17,245					¥	163,297
Intersegment		1,793		6,226		7			3,204		¥	(11,230	)
Total		115,722		25,125		13,231			20,449			(11,230	)		163,297
Operating cost and expenses:
Operating cost and expenses		111,180		23,795		13,053			21,115			(11,230	)		157,913
Amortization on other intangible assets (Note 8)						480									480
Impairment charges on goodwill (Note 20)									71						71
Impairment charges on other intangible assets (Note 20)						1,023									1,023
Total		111,180		23,795		14,556			21,186			(11,230	)		159,487
Operating profit (loss)		4,542		1,330		(1,325	)		(737	)					3,810
Total assets		205,136		26,632		24,803			20,535			(53,719	)		223,387

	Millions of Yen
	Wacoal		Wacoal
	Business		Business
2009	(Domestic)		(Overseas)		Peach John		Other		Elimination			Consolidated
Net sales:
External customers	¥	124,228	¥	22,323	¥	14,893	¥	10,832				¥	172,276
Intersegment		1,765		6,148		5		2,943	¥	(10,861	)
Total		125,993		28,471		14,898		13,775		(10,861	)		172,276
Operating cost and expenses:
Operating cost and expenses		118,523		26,903		13,515		13,587		(10,861	)		161,667
Amortization on other intangible assets (Note 8)						480							480
Total		118,523		26,903		13,995		13,587		(10,861	)		162,147
Operating profit (loss)		7,470		1,568		903		188					10,129
Total assets		198,590		25,406		27,030		13,751		(51,291	)		213,486

	Thousands of U.S. Dollars
	Wacoal		Wacoal
	Business		Business
2011	(Domestic)		(Overseas)		Peach John			Other		Elimination			Consolidated
Net sales:
External customers	$	1,339,487	$	242,291	$	141,506		$	279,205				$	2,002,489
Intersegment		25,786		73,961		918			55,437	$	(156,102	)
Total		1,365,273		316,252		142,424			334,642		(156,102	)		2,002,489
Operating cost and expenses:
Operating cost and expenses		1,297,366		300,290		154,217			330,558		(156,102	)		1,926,329
Amortization on other intangible assets (Note 8)						3,335								3,335
Impairment charges on goodwill (Note 20)						10,101								10,101
Impairment charges on other intangible assets (Note 20)						11,310								11,310
Total		1,297,366		300,290		178,963			330,558		(156,102	)		1,951,075
Operating profit (loss)		67,907		15,962		(36,539	)		4,084					51,414
Total assets		2,441,445		323,683		259,219			252,658		(674,963	)		2,602,042

The Companies account for intersegment sales and transfers at cost plus a markup. Operating profit (loss) represents net sales less operating costs and expenses. Amortization and impairment charges on other intangible assets only represent amortization and impairment charges on customer relationships or trademark related to the acquisition of Peach John, and do not include any other intangibles such as software.

Products and Service Information

Information by products and services for the years ended March 31, 2011, 2010 and 2009 was as follows:

							Thousands of
	Millions of Yen						U.S. Dollars
	2011		2010		2009		2011
Innerwear:
Foundation and lingerie	¥	116,285	¥	116,068	¥	123,368	$	1,405,087
Nightwear		8,725		9,438		11,019		105,425
Children’s underwear		1,476		1,608		1,950		17,835
Sub total		126,486		127,114		136,337		1,528,347
Outerwear/Sportswear	¥	17,400	¥	17,241	¥	15,498	$	210,247
Hosiery		1,666		1,701		1,657		20,130
Other textile goods and related products		7,498		7,462		6,270		90,599
Others		12,676		9,779		12,514		153,166
Total	¥	165,726	¥	163,297	¥	172,276	$	2,002,489

Geographic Information

Information by major geographic area as of and for the years ended March 31, 2011, 2010 and 2009 was as follows:

							Thousands of
	Millions of Yen						U.S. Dollars
	2011		2010		2009		2011
Net sales:
Japan	¥	145,136	¥	144,048	¥	149,927	$	1,753,697
Asia		9,155		7,885		7,573		110,621
Americas and Europe		11,435		11,364		14,776		138,171
Consolidated	¥	165,726	¥	163,297	¥	172,276	$	2,002,489
Long-lived assets:
Japan	¥	45,820	¥	47,392	¥	45,221	$	553,649
Asia		2,344		2,527		1,827		28,323
Americas and Europe		1,581		1,901		1,991		19,103
Consolidated	¥	49,745	¥	51,820	¥	49,039	$	601,075

Net sales are attributed to countries or areas based on the location of sellers.

Countries or areas are classified according to geographical proximity. Long-lived assets represent property, plant and equipment.

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Subsequent Events

12 Months Ended

Mar. 31, 2011

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

22.     SUBSEQUENT EVENTS

On May 13, 2011, the Board of Directors resolved to pay a cash dividend of ¥100 ($1) per 5 shares of common stock to holders of record as of March 31, 2011 (aggregate amount of ¥2,817 million ($34,038 thousand)).

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Consolidated Statements of Cash Flows	12 Months Ended
	Mar. 31, 2011 USD ($)	Mar. 31, 2011 JPY (¥)	Mar. 31, 2010 JPY (¥)	Mar. 31, 2009 JPY (¥)
OPERATING ACTIVITIES:
Net income	$ 33,072,000	¥ 2,737,000,000	¥ 2,456,000,000	¥ 5,307,000,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	56,525,000	4,678,000,000	4,807,000,000	4,546,000,000
Share-based compensation (Note 14)	604,000	50,000,000	55,000,000	54,000,000
Provision for returns and doubtful receivables - net	(4,567,000)	(378,000,000)	(360,000,000)	(725,000,000)
Deferred income taxes	(17,774,000)	(1,471,000,000)	(1,587,000,000)	496,000,000
Loss on sale or disposal of property, plant and equipment - net	1,269,000	105,000,000	25,000,000	33,000,000
Impairment charges on property, plant and equipment (Note 20)	1,293,000	107,000,000	23,000,000	29,000,000
Impairment charges on goodwill (Notes 8 and 20)	10,101,000	836,000,000	71,000,000
Impairment charges on other intangible assets (Notes 8 and 20)	11,310,000	936,000,000	1,023,000,000
Gain on sale or exchange of marketable securities and investments - net (Note 3)	(4,519,000)	(374,000,000)	(7,000,000)	(19,000,000)
Impairment charges on marketable securities and investments (Note 3)	19,152,000	1,585,000,000	1,460,000,000	3,550,000,000
Equity in net income of affiliated companies, less dividends	(6,839,000)	(566,000,000)	(492,000,000)	(296,000,000)
Changes in assets and liabilities:
Decrease in notes and accounts receivable	5,087,000	421,000,000	1,794,000,000	2,109,000,000
Decrease (increase) in inventories	5,075,000	420,000,000	806,000,000	(2,494,000,000)
Decrease in other current assets	1,510,000	125,000,000	331,000,000	105,000,000
Increase (decrease) in notes and accounts payable	12,168,000	1,007,000,000	(2,525,000,000)	841,000,000
(Decrease) increase in liability for termination and retirement benefits	(3,806,000)	(315,000,000)	439,000,000	(1,209,000,000)
(Decrease) increase in accrued expenses, income taxes payable and other current liabilities	(2,006,000)	(166,000,000)	996,000,000	(3,550,000,000)
Other	3,829,000	317,000,000	134,000,000	(609,000,000)
Net cash provided by operating activities	121,484,000	10,054,000,000	9,449,000,000	8,168,000,000
INVESTING ACTIVITIES:
Increase in time deposits - net	(8,821,000)	(730,000,000)
Proceeds from sales and redemption of marketable securities	39,306,000	3,253,000,000	12,131,000,000	7,124,000,000
Payments to acquire marketable securities	(15,539,000)	(1,286,000,000)	(7,846,000,000)	(5,439,000,000)
Proceeds from sales of property, plant and equipment	6,646,000	550,000,000	468,000,000	159,000,000
Capital expenditures	(32,165,000)	(2,662,000,000)	(3,998,000,000)	(2,362,000,000)
Payments to acquire intangible assets (Note 8)	(8,108,000)	(671,000,000)	(1,755,000,000)	(1,846,000,000)
Proceeds from sales of investments	11,938,000	988,000,000	5,000,000	30,000,000
Payments to acquire investments	(11,781,000)	(975,000,000)	(2,019,000,000)	(1,871,000,000)
Cash balances of subsidiary acquired through share exchanges (Note 7)			362,000,000
Other	(157,000)	(13,000,000)	(46,000,000)	(509,000,000)
Net cash used in investing activities	(18,681,000)	(1,546,000,000)	(2,698,000,000)	(4,714,000,000)
FINANCING ACTIVITIES:
Decrease in short-term bank loans - net	(21,725,000)	(1,798,000,000)	(442,000,000)	(279,000,000)
Proceeds from issuance of long-term debt	2,417,000	200,000,000
Repayments of long-term debt	(1,257,000)	(104,000,000)	(350,000,000)	(48,000,000)
Repurchase of treasury stock	(7,914,000)	(655,000,000)	(1,148,000,000)	(3,537,000,000)
Sale of treasury stock	3,407,000	282,000,000	13,000,000
Dividends paid on common stock	(34,123,000)	(2,824,000,000)	(3,511,000,000)	(3,584,000,000)
Net cash used in financing activities	(59,195,000)	(4,899,000,000)	(5,438,000,000)	(7,448,000,000)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(11,419,000)	(945,000,000)	65,000,000	(1,110,000,000)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS - (Forward)	32,189,000	2,664,000,000	1,378,000,000	(5,104,000,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR	293,826,000	24,317,000,000	22,939,000,000	28,043,000,000
CASH AND CASH EQUIVALENTS, END OF YEAR	326,015,000	26,981,000,000	24,317,000,000	22,939,000,000
Cash paid for:
Interest	1,100,000	91,000,000	98,000,000	75,000,000
Income taxes	43,826,000	3,627,000,000	2,078,000,000	7,268,000,000
NONCASH INVESTING ACTIVITIES:
Fair value of certain marketable securities received in exchange for other marketable securities with a carrying values of Yen 5 million in 2010			11,000,000	9,000,000
Acquisition of marketable securities by assuming payment obligation	2,417,000	200,000,000
Acquisition of subsidiary through share exchange (Note 7)			¥ 2,489,000,000

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Consolidated Balance Sheets In Thousands, unless otherwise specified	12 Months Ended
	Mar. 31, 2011 USD ($)	Mar. 31, 2011 JPY (¥)	Mar. 31, 2010 USD ($)	Mar. 31, 2010 JPY (¥)
CURRENT ASSETS:
Cash and cash equivalents	$ 326,015	¥ 26,981,000	$ 293,826	¥ 24,317,000
Time deposits	8,434	698,000
Total	334,449	27,679,000		24,317,000
Marketable securities (Notes 3, 19 and 20)	58,229	4,819,000		6,529,000
Notes and accounts receivable:
Trade notes	6,042	500,000		469,000
Trade accounts (Note 17)	246,145	20,371,000		21,116,000
Allowance for returns and doubtful receivables (Note 4)	(18,717)	(1,549,000)		(1,972,000)
Inventories (Note 5)	374,045	30,956,000		32,103,000
Deferred income taxes (Note 16)	62,035	5,134,000		4,595,000
Other current assets (Notes 17, 19 and 20)	31,247	2,586,000		2,776,000
Total current assets	1,093,475	90,496,000		89,933,000
PROPERTY, PLANT AND EQUIPMENT:
Land (Notes 9, 17 and 20)	263,097	21,774,000		22,012,000
Buildings and building improvements (Notes 9, 11, 17 and 20)	728,879	60,322,000		61,585,000
Machinery and equipment	169,442	14,023,000		14,773,000
Construction in progress	1,124	93,000		103,000
Total	1,162,542	96,212,000		98,473,000
Accumulated depreciation	(561,467)	(46,467,000)		(46,653,000)
Net property, plant and equipment	601,075	49,745,000		51,820,000
OTHER ASSETS:
Investments in affiliated companies (Note 6)	177,646	14,702,000		14,769,000
Investments (Notes 3, 9, 19 and 20)	394,780	32,672,000		35,828,000
Goodwill (Notes 7, 8 and 20)	125,266	10,367,000		11,203,000
Other intangible assets (Notes 7,8 and 20)	124,759	10,325,000		12,351,000
Prepaid pension expense (Note 12)	1,909	158,000		263,000
Deferred income taxes (Note 16)	10,621	879,000		935,000
Other	72,511	6,001,000		6,285,000
Total other assets	907,492	75,104,000		81,634,000
TOTAL	2,602,042	215,345,000		223,387,000
CURRENT LIABILITIES:
Short-term bank loans (Note 9)	73,913	6,117,000		7,941,000
Notes and accounts payable:
Trade notes	19,611	1,623,000		2,174,000
Trade accounts (Note 17)	126,957	10,507,000		9,161,000
Other payables	68,874	5,700,000		5,975,000
Accrued payroll and bonuses	74,928	6,201,000		5,927,000
Income taxes payable (Note 16)	22,595	1,870,000		2,105,000
Current portion of long-term debt (Notes 9 and 19)	846	70,000		108,000
Other current liabilities (Notes 12, 16, 19 and 20)	28,214	2,335,000		2,292,000
Total current liabilities	415,938	34,423,000		35,683,000
LONG-TERM LIABILITIES:
Long-term debt (Notes 9 and 19)	2,586	214,000		80,000
Liability for termination and retirement benefits (Note 12)	26,583	2,200,000		2,269,000
Deferred income taxes (Note 16)	89,910	7,441,000		9,380,000
Other long-term liabilities (Notes 11, 12 and 16)	26,583	2,200,000		2,422,000
Total long-term liabilities	145,662	12,055,000		14,151,000
COMMITMENTS AND CONTINGENCIES (Notes 9 and 10)
WACOAL HOLDINGS CORP. SHAREHOLDERS' EQUITY (Notes 13 and 22):
Common stock, no par value - authorized, 500,000,000 shares in 2011 and 2010; issued 143,378,085 shares in 2011 and 2010	160,222	13,260,000		13,260,000
Additional paid-in capital (Note 14)	355,256	29,401,000		29,366,000
Retained earnings	1,654,737	136,946,000		137,155,000
Accumulated other comprehensive loss (Note 15):
Foreign currency translation adjustments	(124,989)	(10,344,000)		(7,505,000)
Unrealized gain on securities	31,368	2,596,000		3,669,000
Pension liability adjustments (Note 12)	(24,190)	(2,002,000)		(1,783,000)
Total accumulated other comprehensive loss	(117,811)	(9,750,000)		(5,619,000)
Less treasury stock at cost - 2,529,607 shares and 2,179,739 shares in 2011 and 2010	(34,920)	(2,890,000)		(2,532,000)
Total Wacoal Holdings Corp. shareholders' equity	2,017,484	166,967,000		171,630,000
NONCONTROLLING INTERESTS	22,958	1,900,000		1,923,000
Total equity	2,040,442	168,867,000		173,553,000
TOTAL	$ 2,602,042	¥ 215,345,000		¥ 223,387,000

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Consolidated Statements of Equity	Total USD ($)	Total JPY (¥)	Common Stock [Member] USD ($)	Common Stock [Member] JPY (¥)	Additional Paid-in Capital [Member] USD ($)	Additional Paid-in Capital [Member] JPY (¥)	Retained Earnings [Member] USD ($)	Retained Earnings [Member] JPY (¥)	Accumulated Other Comprehensive Income (Loss) [Member] USD ($)	Accumulated Other Comprehensive Income (Loss) [Member] JPY (¥)	Treasury Stock [Member] USD ($)	Treasury Stock [Member] JPY (¥)	Total Wacoal Holdings Corp. Shareholders' Equity [Member] USD ($)	Total Wacoal Holdings Corp. Shareholders' Equity [Member] JPY (¥)	Noncontrolling Interests [Member] USD ($)	Noncontrolling Interests [Member] JPY (¥)	Millions of Yen Total Equity [Member] JPY (¥)	Thousands Of US Dollars Total Equity [Member] USD ($)
Beginning Balance at Mar. 31, 2008				¥ 13,260,000,000		¥ 29,262,000,000		¥ 136,589,000,000		¥ 6,057,000,000		¥ (55,000,000)		¥ 185,113,000,000		¥ 2,351,000,000	¥ 187,464,000,000
Beginning Balance, shares at Mar. 31, 2008				143,342,000
Net income		5,307,000,000						5,230,000,000						5,230,000,000		77,000,000	5,307,000,000
Other comprehensive income (loss)		(17,585,000,000)								(17,403,000,000)				(17,403,000,000)		(182,000,000)	(17,585,000,000)
Cash dividends paid to Wacoal Holdings Corp. shareholders								(3,584,000,000)						(3,584,000,000)			(3,584,000,000)
Cash dividends paid to noncontrolling interests																(83,000,000)	(83,000,000)
Repurchase of treasury stock, shares				(2,891,000)
Repurchase of treasury stock												(3,537,000,000)		(3,537,000,000)			(3,537,000,000)
Share-based compensation granted (Note 14)						54,000,000								54,000,000			54,000,000
Purchase of common shares of the Company's subsidiary																(69,000,000)	(69,000,000)
Ending Balance at Mar. 31, 2009				13,260,000,000		29,316,000,000		138,235,000,000		(11,346,000,000)		(3,592,000,000)		165,873,000,000		2,094,000,000	167,967,000,000
Ending Balance, shares at Mar. 31, 2009				140,451,000
Net income		2,456,000,000						2,524,000,000						2,524,000,000		(68,000,000)	2,456,000,000
Other comprehensive income (loss)		5,746,000,000								5,727,000,000				5,727,000,000		19,000,000	5,746,000,000
Cash dividends paid to Wacoal Holdings Corp. shareholders								(3,511,000,000)						(3,511,000,000)			(3,511,000,000)
Cash dividends paid to noncontrolling interests																(76,000,000)	(76,000,000)
Repurchase of treasury stock, shares			(1,372,000)	(1,372,000)
Repurchase of treasury stock												(1,540,000,000)		(1,540,000,000)			(1,540,000,000)
Sale of treasury stock, shares			11,000	11,000
Sale of treasury stock												13,000,000		13,000,000			13,000,000
Share-based compensation granted and exercised (Note 14)			4,000	4,000
Share-based compensation granted (Note 14)						50,000,000						5,000,000		55,000,000			55,000,000
Purchase of common shares of the Company's subsidiary																(46,000,000)	(46,000,000)
Distribution of treasury stock to acquire a subsidiary (Note 7), shares			2,104,000	2,104,000
Distribution of treasury stock to acquire a subsidiary (Note 7)								(93,000,000)				2,582,000,000		2,489,000,000			2,489,000,000
Ending Balance at Mar. 31, 2010		173,553,000,000	160,222,000	13,260,000,000	354,833,000	29,366,000,000	1,657,263,000	137,155,000,000	(67,896,000)	(5,619,000,000)	(30,594,000)	(2,532,000,000)	2,073,828,000	171,630,000,000	23,236,000	1,923,000,000	173,553,000,000	2,097,064,000
Ending Balance, shares at Mar. 31, 2010		143,378,085	141,198,000
Net income	33,072,000	2,737,000,000					31,597,000	2,615,000,000					31,597,000	2,615,000,000	1,475,000	122,000,000	2,737,000,000	33,072,000
Other comprehensive income (loss)	(50,822,000)	(4,206,000,000)							(49,915,000)	(4,131,000,000)			(49,915,000)	(4,131,000,000)	(907,000)	(75,000,000)	(4,206,000,000)	(50,822,000)
Cash dividends paid to Wacoal Holdings Corp. shareholders							(34,123,000)	(2,824,000,000)					(34,123,000)	(2,824,000,000)			(2,824,000,000)	(34,123,000)
Cash dividends paid to noncontrolling interests															(846,000)	(70,000,000)	(70,000,000)	(846,000)
Repurchase of treasury stock, shares			(586,000)	(586,000)
Repurchase of treasury stock											(7,915,000)	(655,000,000)	(7,915,000)	(655,000,000)			(655,000,000)	(7,915,000)
Sale of treasury stock, shares			236,000	236,000
Sale of treasury stock					(181,000)	(15,000,000)					3,589,000	297,000,000	3,408,000	282,000,000			282,000,000	3,408,000
Share-based compensation granted (Note 14)					604,000	50,000,000							604,000	50,000,000			50,000,000	604,000
Ending Balance at Mar. 31, 2011	$ 2,040,442,000	¥ 168,867,000,000	$ 160,222,000	¥ 13,260,000,000	$ 355,256,000	¥ 29,401,000,000	$ 1,654,737,000	¥ 136,946,000,000	$ (117,811,000)	¥ (9,750,000,000)	$ (34,920,000)	¥ (2,890,000,000)	$ 2,017,484,000	¥ 166,967,000,000	$ 22,958,000	¥ 1,900,000,000	¥ 168,867,000,000	$ 2,040,442,000
Ending Balance, shares at Mar. 31, 2011	143,378,085		140,848,000

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Equity

12 Months Ended

Mar. 31, 2011

Equity [Abstract]

EQUITY

13. EQUITY

Japanese companies are subject to the Companies Act of Japan (the “Companies Act”). The significant provisions in the Companies Act that affect financial and accounting matters are summarized below:

(a)	Dividends
	Under the Companies Act, companies can pay dividends at any time during the fiscal year in addition to the year-end dividend upon resolution at the shareholders meeting. For companies that meet certain criteria, the Board of Directors may declare dividends (except for dividends in kind) at any time during the fiscal year if the company has prescribed so in its articles of incorporation. The Company meets all the above criteria. The Board of Directors of companies with board committees (an appointment committee, compensation committee and audit committee) can also do so because such companies with board committees already, by nature, meet the criteria under the Companies Act, even though such companies have an audit committee instead of the Board of Corporate Auditors.
	The Companies Act permits companies to distribute dividends-in-kind (non-cash assets) to shareholders subject to a certain limitation and additional requirements. Semiannual interim dividends may also be paid once a year upon resolution by the Board of Directors if the articles of incorporation of the company so stipulate. The Companies Act provides certain limitations on the amounts available for dividends or the purchase of treasury stock. The limitation is defined as the amount available for distribution to the shareholders, but the amount of net assets after dividends must be maintained at no less than ¥3 million.

(b)	Increases/decreases and transfer of common stock, reserve and surplus
	The Companies Act requires that an amount equal to 10% of dividends must be appropriated as a legal reserve (a component of retained earnings) or as additional paid-in capital (a component of capital surplus) depending on the equity account charged upon the payment of such dividends until the total of aggregate amount of legal reserve and additional paid-in capital equals 25% of the common stock. Under the Companies Act, the total amount of additional paid-in capital and legal reserve may be reversed without limitation. The Companies Act also provides that common stock, legal reserve, additional paid-in capital, other capital surplus and retained earnings can be transferred among the accounts under certain conditions upon resolution of the shareholders.
(c)	Treasury stock
	The Companies Act also provides for companies to purchase treasury stock and dispose of such treasury stock by resolution of the Board of Directors. The amount of treasury stock purchased cannot exceed the amount available for distribution to the shareholders which is determined by specific formula.

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Other Comprehensive (Loss) Income

12 Months Ended

Mar. 31, 2011

Other Comprehensive (Loss) Income [Abstract]

OTHER COMPREHENSIVE (LOSS) INCOME

15. OTHER COMPREHENSIVE (LOSS) INCOME

The changes in the components of accumulated other comprehensive income (loss) including amounts attributable to noncontrolling interests were as follows:

	Millions of Yen
	2011									2010							2009
				Tax																Tax
	Pre-Tax			(Expense)			Net			Pre-Tax		Tax			Net		Pre-Tax			(Expense)			Net
	Amount			Credit			Amount			Amount		Expense			Amount		Amount			Credit			Amount
Foreign currency translation adjustments	¥	(3,003	)	¥	88		¥	(2,915	)	¥	870	¥	(75	)	¥	795	¥	(9,402	)	¥	692		¥	(8,710	)
Unrealized (loss) gain on securities:
Amount arising during the year		(2,843	)		1,170			(1,673	)		4,319		(1,735	)		2,584		(10,092	)		4,030			(6,062	)
Reclassification adjustments		1,014			(413	)		601			1,293		(526	)		767		1,828			(744	)		1,084
Net unrealized (loss) gain		(1,829	)		757			(1,072	)		5,612		(2,261	)		3,351		(8,264	)		3,286			(4,978	)
Pension liability adjustment:
Amount arising during the year		(933	)		380			(553	)		1,575		(641	)		934		(6,800	)		2,768			(4,032	)
Reclassification adjustment		564			(230	)		334			1,123		(457	)		666		228			(93	)		135
Net unrealized (loss) gain		(369	)		150			(219	)		2,698		(1,098	)		1,600		(6,572	)		2,675			(3,897	)
Other comprehensive (loss) income	¥	(5,201	)	¥	995		¥	(4,206	)	¥	9,180	¥	(3,434	)	¥	5,746	¥	(24,238	)	¥	6,653		¥	(17,585	)

	Thousands of U.S. Dollars
	2011
				Tax
	Pre-Tax			(Expense)			Net
	Amount			Credit			Amount
Foreign currency translation adjustments	$	(36,286	)	$	1,063		$	(35,223	)
Unrealized loss on securities:
Amount arising during the year		(34,352	)		14,137			(20,215	)
Reclassification adjustments		12,252			(4,990	)		7,262
Net unrealized loss		(22,100	)		9,147			(12,953	)
Pension liability adjustment:
Amount arising during the year		(11,274	)		4,592			(6,682	)
Reclassification adjustment		6,816			(2,780	)		4,036
Net unrealized loss		(4,458	)		1,812			(2,646	)
Other comprehensive loss	$	(62,844	)	$	12,022		$	(50,822	)

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Consolidated Statements of Equity (Parenthetical)	12 Months Ended
	Mar. 31, 2011 USD ($)	Mar. 31, 2011 JPY (¥)	Mar. 31, 2010 JPY (¥)	Mar. 31, 2009 JPY (¥)	Mar. 31, 2011 Retained Earnings [Member] JPY (¥)	Mar. 31, 2010 Retained Earnings [Member] JPY (¥)	Mar. 31, 2009 Retained Earnings [Member] JPY (¥)	Mar. 31, 2011 Total Wacoal Holdings Corp. Shareholders' Equity [Member] USD ($)	Mar. 31, 2011 Total Wacoal Holdings Corp. Shareholders' Equity [Member] JPY (¥)	Mar. 31, 2010 Total Wacoal Holdings Corp. Shareholders' Equity [Member] JPY (¥)	Mar. 31, 2009 Total Wacoal Holdings Corp. Shareholders' Equity [Member] JPY (¥)
Cash dividends paid	$ 1	¥ 100	¥ 125	¥ 125	¥ 100	¥ 125	¥ 125	$ 1	¥ 100	¥ 125	¥ 125
Number of common stock against cash dividend paid	5	5	5	5	5	5	5	5	5	5	5

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Consolidated Balance Sheets (Parenthetical)	Mar. 31, 2011 USD ($)	Mar. 31, 2011 JPY (¥)	Mar. 31, 2010 JPY (¥)
WACOAL HOLDINGS CORP. SHAREHOLDERS' EQUITY (Notes 13 and 22):
Common stock, no par value	$ 0	¥ 0	¥ 0
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common stock, shares issued	143,378,085	143,378,085	143,378,085
Treasury stock at cost	2,529,607	2,529,607	2,179,739

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Goodwill and Other Intangible Assets

12 Months Ended

Mar. 31, 2011

Goodwill and Other Intangible Assets [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS

8. GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill — The changes in the carrying amount of goodwill for the years ended March 31, 2011 and 2010 were as follows:

	Peach John Segment
	2011
	Millions of			Thousands of
	Yen			U.S. Dollars
Balance at beginning of year:
Goodwill	¥	11,203		$	135,367
Accumulated impairment losses
Total		11,203			135,367
Impairment losses		(836	)		(10,101	)
Total		(836	)		(10,101	)
Balance at end of year:
Goodwill		11,203			135,367
Accumulated impairment losses		(836	)		(10,101	)
Total	¥	10,367		$	125,266

	Millions of Yen
	2010
	Peach
	John		Other
	Segment		Segment			Total
Balance at beginning of year:
Goodwill	¥	11,203				¥	11,203
Accumulated impairment losses
Total		11,203					11,203
Goodwill acquired during year			¥	71			71
Impairment losses				(71	)		(71	)
Total
Balance at end of year:
Goodwill		11,203					11,203
Accumulated impairment losses
Total	¥	11,203				¥	11,203

During the year ended March 31, 2011, the Company recorded an impairment charges on goodwill of ¥836 million ($10,101 thousand) in Peach John Segment. See Note 20 for further information.

During the year ended March 31, 2010, goodwill of Other segment was recorded from acquired business of Lecien as further described in Note 7. Lecien segment was tested for impairment in the fourth quarter, after the annual forecasting process. The Company identified a decline in fair value of Lecien and recognized an impairment loss of ¥71 million, which was included in impairment charges on goodwill in the Other segment. See Note 20 for further information.

Other Intangible Assets — The components of acquired intangible assets excluding goodwill as of March 31, 2011 and 2010 were as follows:

	2011
					Thousands of
	Millions of Yen				U.S. Dollars
			Accumulated				Accumulated
	Gross		Amortization		Gross		Amortization
	Carrying		and Impairment		Carrying		and Impairment
Year Ended March 31	Amount		Loss		Amount		Loss
Amortized intangible assets:
Customer relationship	¥	3,361	¥	2,636	$	40,611	$	31,851
Software		7,517		3,655		90,829		44,164
Other		1,294		413		15,636		4,989
Total	¥	12,172	¥	6,704	$	147,076	$	81,004
Unamortized intangible assets:
Trademark	¥	5,316	¥	559	$	64,234	$	6,755
Other		100				1,208
Total	¥	5,416	¥	559	$	65,442	$	6,755

	2010
	Millions of Yen
			Accumulated
	Gross		Amortization
	Carrying		and Impairment
Year Ended March 31	Amount		Loss
Amortized intangible assets:
Customer relationship	¥	3,361	¥	1,983
Software		7,486		2,851
Other		1,326		404
Total	¥	12,173	¥	5,238
Unamortized intangible assets:
Trademark	¥	5,316
Other		100
Total	¥	5,416

Other intangible assets acquired during the year ended March 31, 2011 totaled ¥671 million ($8,108 thousand) which primarily consist of software of ¥646 million ($7,806 thousand) with estimated useful life of 5 years.

During the year ended March 31, 2011, the Company recorded an impairment charge on other intangible assets of ¥377 million ($4,555 thousand) and ¥559 million ($6,755 thousand), for the customer relationship and trademark, respectively, in Peach John Segment. See Note 20 for further information.

During the year ended March 31, 2010, the Company recorded an impairment charge on other intangible assets of ¥1,023 million for customer relationship in Peach John Segment. See Note 20 for further information.

Aggregate amortization expenses for the years ended March 31, 2011, 2010 and 2009 related to other intangible assets and future estimated amortization expense as of March 31, 2011, 2010 and 2009 were as follows:

	Millions of		Thousands of
	Yen		U.S. Dollars
	2011		2011
Year Ended March 31
Aggregate amortization expense
2011	¥	1,850	$	22,354
Year Ending March 31
Estimated amortization expense
2012		1,463		17,678
2013		1,237		14,947
2014		991		11,974
2015		597		7,214
2016		134		1,619
Total	¥	4,422	$	53,432

	Millions of
	Yen
	2010
Year Ended March 31
Aggregate amortization expense
2010	¥	1,791
Year Ending March 31
Estimated amortization expense
2011		1,468
2012		1,413
2013		1,231
2014		999
2015		747
Total	¥	5,858

	Millions of
	Yen
	2009
Year Ended March 31
Aggregate amortization expense
2009	¥	1,496
Year Ending March 31
Estimated amortization expense
2010		1,570
2011		1,541
2012		1,441
2013		1,251
2014		967
Total	¥	6,770

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Document and Entity Information	12 Months Ended
	Mar. 31, 2011
Document and Entity Information [Abstract]
Entity Registrant Name	WACOAL HOLDINGS CORP
Entity Central Index Key	0000104040
Document Type	20-F
Document Period End Date	Mar. 31, 2011
Amendment Flag	true
Amendment Description	AMENDMENT NO. 1
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	141,198,346

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Short-Term Bank Loans and Long Term Debt

12 Months Ended

Mar. 31, 2011

Short-Term Bank Loans and Long Term Debt [Abstract]

SHORT-TERM BANK LOANS AND LONG TERM DEBT

9. SHORT-TERM BANK LOANS AND LONG TERM DEBT

Short-term bank loans as of March 31, 2011 and 2010 consisted of the following:

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Collateralized bank loans	¥	500	¥	3,350	$	6,042
Unsecured bank loans		5,617		4,591		67,871
Total	¥	6,117	¥	7,941	$	73,913

The weighted-average annual interest rates on short-term bank loans as of March 31, 2011 and 2010 were 0.8% and 1.3%, respectively.

Unused lines of credit for short-term financing as of March 31, 2011 and 2010, aggregated ¥22,579 million ($272,825 thousand) and ¥21,401 million, respectively. Companies compensate banks for these facilities in the form of commitment fees, which were not material during the years ended March 31, 2011 and 2010.

Long-term debt as of March 31, 2011 and 2010 are summarized below. The interest rates and maturities are for loans as of March 31, 2011.

							Thousands of
	Millions of Yen						U.S. Dollars
	2011			2010			2011
Collateralized bank loans, with floating interest at 2.0%, maturing through 2013	¥	76		¥	137		$	918
Unsecured bank loans, with fixed interest at 1.8%, maturing through 2014		200						2,417
Capital lease obligation		8			51			97
Total		284			188			3,432
Less current portion		(70	)		(108	)		(846	)
Long-term debt, less current portion	¥	214		¥	80		$	2,586

The annual maturities of long-term debt as of March 31, 2011 were as follows:

	Millions of		Thousands of
Year Ending March 31	Yen		U.S. Dollars
2012	¥	70	$	846
2013		14		169
2014		200		2,417
Total	¥	284	$	3,432

A subsidiary has pledged assets as security for loans. As of March 31, 2011 and 2010, assets pledged as collateral for bank loans were as follows:

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Land	¥	803	¥	1,015	$	9,703
Buildings		460		412		5,558
Investments				977
Total	¥	1,263	¥	2,404	$	15,261

As of March 31, 2010, investments pledged includes ¥280 million of shares of the Company which are presented as treasury stock on the consolidated balance sheet.

As is customary in Japan, both short-term and long-term loans are made under general agreements which provide that security and guarantees for future and present indebtedness will be given upon request of the bank and the bank has the right to offset cash deposits against obligations that have become due or, in the event of default, against all obligations due to the bank.

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Consolidated Statements of Income In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Mar. 31, 2011 USD ($)	Mar. 31, 2011 JPY (¥)	Mar. 31, 2010 JPY (¥)	Mar. 31, 2009 JPY (¥)
Consolidated Statements of Income [Abstract]
NET SALES (Note 17)	$ 2,002,489	¥ 165,726,000	¥ 163,297,000	¥ 172,276,000
OPERATING COSTS AND EXPENSES:
Cost of sales (Notes 12 and 17)	989,548	81,895,000	79,953,000	84,686,000
Selling, general and administrative (Notes 1, 7, 12, 14 and 17)	937,554	77,592,000	78,392,000	77,399,000
Impairment charges on property, plant and equipment (Note 20)	1,293	107,000	23,000	29,000
Impairment charges on goodwill (Notes 8 and 20)	10,101	836,000	71,000
Impairment charges on other intangible assets (Notes 8 and 20)	11,310	936,000	1,023,000
Loss on sale or disposal of property, plant and equipment - net	1,269	105,000	25,000	33,000
Total operating costs and expenses	1,951,075	161,471,000	159,487,000	162,147,000
OPERATING INCOME	51,414	4,255,000	3,810,000	10,129,000
OTHER INCOME (EXPENSES):
Interest income	1,631	135,000	144,000	274,000
Interest expense	(1,063)	(88,000)	(98,000)	(75,000)
Dividend income	7,769	643,000	619,000	677,000
Gain on sale or exchange of marketable securities and investments - net (Note 3)	4,519	374,000	7,000	19,000
Impairment charges on marketable securities and investments (Note 3)	(19,152)	(1,585,000)	(1,460,000)	(3,550,000)
Other - net (Notes 1 and 20)	61	5,000	101,000	153,000
Total other loss - net	(6,235)	(516,000)	(687,000)	(2,502,000)
INCOME BEFORE INCOME TAXES, EQUITY IN NET INCOME OF AFFILIATED COMPANIES, AND NET (INCOME) LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS (Note 16)	45,179	3,739,000	3,123,000	7,627,000
INCOME TAXES (Note 16):
Current	41,844	3,463,000	3,161,000	2,717,000
Deferred	(17,774)	(1,471,000)	(1,587,000)	496,000
Total income taxes	24,070	1,992,000	1,574,000	3,213,000
INCOME BEFORE EQUITY IN NET INCOME OF AFFILIATED COMPANIES, AND NET INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	21,109	1,747,000	1,549,000	4,414,000
EQUITY IN NET INCOME OF AFFILIATED COMPANIES (Notes 6)	11,963	990,000	907,000	893,000
NET INCOME	33,072	2,737,000	2,456,000	5,307,000
NET (INCOME) LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(1,475)	(122,000)	68,000	(77,000)
NET INCOME ATTRIBUTABLE TO WACOAL HOLDINGS CORP.	$ 31,597	¥ 2,615,000	¥ 2,524,000	¥ 5,230,000
NET INCOME ATTRIBUTABLE TO WACOAL HOLDINGS CORP. PER SHARE (Note 18):
Basic	$ 0.22	¥ 18.53	¥ 17.86	¥ 36.75
Diluted	$ 0.22	¥ 18.51	¥ 17.85	¥ 36.74
NET INCOME ATTRIBUTABLE TO WACOAL HOLDINGS CORP. PER AMERICAN DEPOSITARY RECEIPT (5 shares of common stock) (Note 18):
Basic	$ 1.12	¥ 92.64	¥ 89.28	¥ 183.74
Diluted	$ 1.12	¥ 92.56	¥ 89.24	¥ 183.72

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Marketable Securities and Investments

12 Months Ended

Mar. 31, 2011

Marketable Securities and Investments [Abstract]

MARKETABLE SECURITIES AND INVESTMENTS

3. MARKETABLE SECURITIES AND INVESTMENTS

Available-for-Sale Securities — The fair value of debt and marketable equity securities classified as available-for-sale is based on quoted market prices as of March 31, 2011 and 2010. The cost, gross unrealized gain and loss and the fair value of available-for-sale securities by major security type were as follows:

	Millions of Yen
			Gross		Gross
			Unrealized		Unrealized
2011	Cost		Gain		Loss		Fair Value
Current:
National debt securities	¥	510	¥	3			¥	513
Corporate debt securities		1,300		4	¥	27		1,277
Mutual fund		2,657		117		2		2,772
Total	¥	4,467	¥	124	¥	29	¥	4,562
Noncurrent:
Equity securities	¥	22,165	¥	7,488	¥	516	¥	29,137

	Millions of Yen
			Gross		Gross
			Unrealized		Unrealized
2010	Cost		Gain		Loss		Fair Value
Current:
National debt securities	¥	1,160	¥	10			¥	1,170
Corporate debt securities		1,885		12	¥	42		1,855
Bank debt securities		100		0				100
Mutual fund		3,229		176		1		3,404
Total	¥	6,374	¥	198	¥	43	¥	6,529
Noncurrent:
Equity securities	¥	23,841	¥	9,415	¥	604	¥	32,652

	Thousands of U.S. Dollars
			Gross		Gross
			Unrealized		Unrealized
2011	Cost		Gain		Loss		Fair Value
Current:
National debt securities	$	6,163	$	36			$	6,199
Corporate debt securities		15,708		48	$	326		15,430
Mutual fund		32,105		1,413		24		33,494
Total	$	53,976	$	1,497	$	350	$	55,123
Noncurrent:
Equity securities	$	267,823	$	90,478	$	6,235	$	352,066

There were no available-for-sale securities which have been in a continuous unrealized loss position for more than 12 months as of March 31, 2011 and 2010. Gross unrealized holding losses and fair values of available-for-sale securities, all of which have been in a continuous unrealized loss position for less than 12 months as of March 31, 2011 and 2010, were as follows:

	Millions of Yen				Thousands of U.S. Dollars
			Gross				Gross
			Unrealized				Unrealized
2011	Fair Value		Loss		Fair Value		Loss
Current:
Corporate debt securities	¥	673	¥	27	$	8,132	$	326
Mutual fund		9		2		109		24
Total	¥	682	¥	29	$	8,241	$	350
Noncurrent:
Equity securities	¥	6,009	¥	516	$	72,608	$	6,235

	Millions of Yen
			Gross
			Unrealized
2010	Fair Value		Loss
Current:
Corporate debt securities	¥	643	¥	42
Mutual fund		44		1
Total	¥	687	¥	43
Noncurrent:
Equity securities	¥	3,867	¥	604

The unrealized losses on available-for-sale securities were caused primarily by a general decline in stock prices in Japan as of the end of the fiscal year. The Companies periodically determine whether a decline in the fair value of available-for-sale securities is deemed to be other than temporary based on criteria that includes the duration of market decline, the extent to which cost exceeds market value, the financial position and business outlook of the issuer and the intent and ability of the Companies to retain the impaired available-for-sale securities for sufficient period of time for anticipated recovery in market value as described in Note 1. No available-for-sale securities were identified that meet the Companies’ criterion for recognition of an impairment loss on available-for-sale securities in unrealized loss position presented above. Therefore, the Companies do not believe the unrealized losses represent an other-than-temporary impairment as of March 31, 2011 and 2010.

Future maturities of debt securities and mutual fund classified as available-for-sale excluding mutual fund without fixed maturities as of March 31, 2011 were as follows:

					Thousands of
	Millions of Yen				U.S. Dollars
			Fair				Fair
	Cost		Value		Cost		Value
Due within one year	¥	1,098	¥	1,105	$	13,268	$	13,351
Due after one year through five years		1,504		1,535		18,173		18,548
Due after five years through ten years		700		682		8,458		8,241
Total	¥	3,302	¥	3,322	$	39,899	$	40,140

Proceeds from sales of available-for-sale securities were ¥1,602 million ($19,357 thousand), ¥795 million and ¥304 million for the years ended March 31, 2011, 2010 and 2009, respectively. The gross realized gains on the sales of available-for-sale securities for the years ended March 31, 2011, 2010 and 2009 were ¥354 million ($4,277 thousand), ¥4 million and ¥0 million, respectively. The gross realized losses on the sales of available-for-sale securities for the years ended March 31, 2011 and 2010 were ¥37 million ($447 thousand) and ¥3 million, respectively. No realized losses were recorded for the year ended March 31, 2009.

During the years ended March 31, 2010 and 2009, the Companies exchanged certain equity securities for other marketable securities. The Companies recorded the newly received securities at fair value and recognized a gain of ¥6 million and ¥2 million in the years ended March 31, 2010 and 2009, respectively. There was no such exchange of marketable securities for the year ended March 31, 2011.

The amount of impairment charges the Companies recognized on available-for-sale securities in which declines in fair value are other than temporary are ¥1,366 million ($16,506 thousand), ¥1,445 million and ¥3,547 million in the years ended March 31, 2011, 2010 and 2009, respectively.

Trading Securities — The Company’s subsidiary in the United States of America has trading securities consisting of mutual funds, which are recorded as marketable securities at the fair value of ¥257 million ($3,105 thousand) as of March 31, 2011. There were no trading securities recorded in marketable securities as of March 31, 2010. The Company recorded a gain of ¥39 million ($471 thousand) which is included in other — net of other income (expense) for the year ended March 31, 2011 that relates to trading securities still held as of March 31, 2011.

The Company’s subsidiary in the United States of America adopted a non-qualified deferred compensation plan and trust agreement. Investments consist of several mutual funds, which are recorded as investments at the fair market value of ¥92 million ($1,112 thousand) and ¥91 million as of March 31, 2011 and 2010, respectively. The Company recorded gains of ¥13 million ($157 thousand) and ¥30 million which are included in other — net of other income for the years ended March 31, 2011 and 2010, respectively that relates to trading securities still held as of March 31, 2011 and 2010, respectively, and ¥23 million of trading loss as other expense for the year ended March 31, 2009 that relates to trading securities still held as of March 31, 2009.

Cost-Method Securities — Investments in non-marketable equity securities for which there are no readily determinable fair values were accounted for using the cost method and aggregated ¥3,443 million ($41,602 thousand) and ¥3,085 million as of March 31, 2011 and 2010, respectively. Investments in non-marketable equity securities are reviewed annually or upon the occurrence of an event for other-than-temporary impairment. The Companies recognized impairment charges on investments in non-marketable equity securities of ¥219 million ($2,646 thousand), ¥15 million and ¥3 million in the years ended March 31, 2011, 2010 and 2009, respectively.

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Translation Into U.S. Dollar Statements

12 Months Ended

Mar. 31, 2011

Translation Into U.S. Dollar Statements [Abstract]

TRANSLATION INTO U.S. DOLLAR STATEMENTS

2. TRANSLATION INTO U.S. DOLLAR STATEMENTS

The financial statements are stated in Japanese yen, the currency of the country in which the Company is incorporated and operates. The translations of Japanese yen amounts into U.S. dollar amounts are included solely for convenience of readers outside of Japan and have been made at the rate of ¥82.76 to $1, the noon buying rate for yen in New York City as of March 31, 2011. Such translations should not be construed as representations that the Japanese yen amounts could be converted into U.S. dollars at the above or any other rate.

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Share-Based Compensation

12 Months Ended

Mar. 31, 2011

Share-Based Compensation [Abstract]

SHARE-BASED COMPENSATION

14. SHARE-BASED COMPENSATION

The Company adopted an annual stock option plan in the year ended March 31, 2009. Under the stock option plan, the Company granted shares of its common stock to directors of the Company excluding outside directors and directors of the Company’s wholly owned subsidiary, Wacoal Corp., in the years ended March 31, 2011, 2010 and 2009. The Company believes that such awards better align the interests of its directors with those of its shareholders, by sharing both risk and return from fluctuations in stock prices and giving motivation to enhance its corporate value. The compensation cost is measured at fair value on the grant date. Options vest over one year in proportion to the service months of directors, and are exercisable from the day after the date of retirement up to (i) twenty years from the grant date or (ii) five years from the day after the date of retirement, whichever is earlier.

The fair value of the options is estimated by using the Black-Scholes option-pricing model with following assumptions.

Expected dividend yield is based on the actual payout of dividend in the last fiscal year and the closing price of the Company’s common stock on the grant date. Expected volatility is based on the historical volatility of the Company’s share over the most recent period commensurate with the expected term of the Company’s stock options. Risk-free interest rate is based on the Japanese government bonds yield curve in effect at the time of grant for a period commensurate with the expected term of the Company’s share options. Expected term of options granted is based on the average remaining service period of directors, assuming that those who are granted options will render service until the stated retirement date and they will exercise options immediately after their retirement.

	2011			2010			2009
Expected dividends		1.7	%		2.1	%		2.0	%
Expected volatility		31.5	%		30.6	%		24.7	%
Risk-free interest rate		0.2	%		0.5	%		1.0	%
Expected term	3.6		years	4.0		years	4.8		years

A summary of option activity under the Plan as of March 31, 2011, and changes for the year ended March 31, 2011, were as follows:

										Millions		Thousands of
			Yen		U.S. Dollars		Years			of Yen		U.S. Dollars
							Weighted-Average
			Weighted-Average				Remaining
	Shares		Exercise Price				Contractual Term			Aggregate Intrinsic Value
Outstanding as of April 1, 2010		102,000	¥	1	$	0.01
Granted		46,000		1		0.01
Exercised
Forfeited or expired
Outstanding as of March 31, 2011		148,000		1		0.01	17.0		years	¥	155	$	1,873
Exercisable as of March 31, 2011		15,000		1		0.01		4.0			16		193

The total intrinsic value of options exercised was ¥5 million for the year ended March 31, 2010. There were no options exercised for the years ended March 31, 2011 and 2009.

Total compensation costs recognized for the years ended March 31, 2011, 2010 and 2009 were ¥50 million ($604 thousand), ¥55 million and ¥54 million, respectively. The total recognized tax benefits related thereto for the years ended March 31, 2011, 2010 and 2009 were ¥20 million ($242 thousand), ¥22 million and ¥22 million, respectively.

The weighted-average grant date fair values of options granted for the years ended March 31, 2011, 2010 and 2009 were ¥1,081 ($13), ¥1,084 and ¥1,137, respectively.

As of March 31, 2011, there were ¥9 million ($109 thousand) of total unrecognized compensation cost related to nonvested share-based compensation arrangements granted under the Plan. That cost is expected to be recognized over three months.

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Leases

12 Months Ended

Mar. 31, 2011

Leases [Abstract]

LEASES

10. LEASES

The Companies lease most of their store premises, some of their distribution centers, and certain equipment. Most leases have automatic renewal provisions and allow the Companies to extend the lease term beyond the initial base period, subject to the terms agreed at lease inception. Future minimum rental commitments on operating leases having remaining non-cancerable lease term in excess of one year are presented below:

	Millions of		Thousands of
Year Ending March 31	Yen		U.S. Dollars
2012	¥	819	$	9,896
2013		727		8,784
2014		241		2,912
2015		213		2,574
2016		205		2,477
Thereafter		645		7,794
Total	¥	2,850	$	34,437

Rental expenses were ¥5,147 million ($62,192 thousand), ¥5,252 million and ¥4,800 million for the years ended March 31, 2011, 2010 and 2009, respectively.

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Investments in Affiliated Companies

12 Months Ended

Mar. 31, 2011

Investments in Affiliated Companies [Abstract]

INVESTMENTS IN AFFILIATED COMPANIES

6. INVESTMENTS IN AFFILIATED COMPANIES

Investments are accounted for using the equity method of accounting if the investment provides the Companies the ability to exercise significant influence, but not control, over an investee. Significant influence is generally deemed to exist if the Companies have an ownership interest in the voting stock of the investee of between 20% to 50%, although other factors are considered in determining whether the equity method of accounting is appropriate. The Companies record investments in equity method investees meeting these characteristics as “Investments in affiliated companies.” Under the equity method, the Companies record their proportionate share of an affiliated companies’ income or loss based on the most recently available financial statements.

The Companies’ investments in affiliated companies and percentage of ownership as of March 31, 2011 and 2010 include, among others, the following companies:

	Percentage of Ownership (%)
Name of Investee	2011		2010
Thai Wacoal Public Company Limited		34		34
Shinyoung Wacoal Inc.		25		25
Indonesia Wacoal Co., Ltd.		42		42
Taiwan Wacoal Co., Ltd.		50		50
House of Rose Co., Ltd.		20		20

Aggregate values of carrying amounts and fair values of investments in affiliated companies which have quoted market price as of March 31, 2011 and 2010 were as follows:

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Carrying amount	¥	8,766	¥	8,814	$	105,921
Aggregate value of quoted market price		7,735		7,768		93,463

The following tables represent the affiliated companies’ summarized information from the balance sheets as of March 31, 2011 and 2010, and statements of operations for the years ended March 31, 2011, 2010 and 2009.

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Current assets	¥	31,148	¥	30,303	$	376,366
Noncurrent assets		28,646		29,221		346,133
Total	¥	59,794	¥	59,524	$	722,499
Current liabilities	¥	7,569	¥	7,165	$	91,457
Long-term liabilities		6,373		6,143		77,006
Equity		45,852		46,216		554,036
Total	¥	59,794	¥	59,524	$	722,499

							Thousands of
	Millions of Yen						U.S. Dollars
	2011		2010		2009		2011
Net sales	¥	50,833	¥	49,130	¥	57,488	$	614,222
Gross profit		27,196		25,948		30,388		328,613
Income before income taxes		3,947		3,730		3,630		47,692
Net income		3,039		2,777		2,832		36,721

Dividends received from the affiliated companies were ¥424 million ($5,123 thousand), ¥415 million and ¥597 million during the years ended March 31, 2011, 2010 and 2009, respectively.

Retained earnings include net undistributed earnings of affiliated companies in the amount of ¥14,910 million ($180,159 thousand) and ¥14,369 million as of March 31, 2011 and 2010, respectively.

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Valuation and Qualifying Accounts

12 Months Ended

Mar. 31, 2011

Valuation and Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS

4. VALUATION AND QUALIFYING ACCOUNTS

Information related to the Companies’ allowance for doubtful receivables was as follows:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Balance at beginning of year	¥	116		¥	82		¥	77		$	1,401
Increase due to change in scope of consolidation (Note 7)					28
Charged to costs and expenses		13			38			13			157
Balances written-off/reversed		(30	)		(32	)		(8	)		(362	)
Balance at end of year	¥	99		¥	116		¥	82		$	1,196

Information related to the Companies’ allowance for returns was as follows:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Balance at beginning of year	¥	1,856		¥	2,197		¥	3,068		$	22,426
Increase due to change in scope of consolidation (Note 7)					15
Charged to costs and expenses		1,450			1,856			2,197			17,521
Balances utilized		(1,856	)		(2,212	)		(3,068	)		(22,426	)
Balance at end of year	¥	1,450		¥	1,856		¥	2,197		$	17,521

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Inventories

12 Months Ended

Mar. 31, 2011

Inventories [Abstract]

INVENTORIES

5. INVENTORIES

The components of inventories as of March 31, 2011 and 2010 were as follows:

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Finished products	¥	26,576	¥	27,752	$	321,121
Work in process		3,300		3,263		39,874
Raw materials		1,080		1,088		13,050
Total	¥	30,956	¥	32,103	$	374,045

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Acquisitions

12 Months Ended

Mar. 31, 2011

Acquisitions [Abstract]

ACQUISITIONS

7. ACQUISITIONS

Lecien — On August 17, 2009, the Company acquired all the outstanding common shares of Lecien which primarily manufactures and sells innerwear, lace, handicrafts and tapestries, through share exchange. This aimed to expand its business field. This enables the Company to maintain the growth of its innerwear business in the domestic market by making its presence known in the new market and developing new and different products, sales methods and channels, as well as pricing strategies.

This transaction was accounted for as an acquisition. Lecien’s results of operations were included in the Company’s consolidated statements of income for the year ended March 31, 2010 from August 1, 2009. Lecien’s results of operations and change in financial position between August 1, 2009 and August 17, 2009 were not significant.

The purchase cost of the acquisition was ¥2,489 million, which was the fair value of the shares distributed to the shareholders of Lecien. As consideration for the acquisition, the Company distributed 2,104,063 shares of treasury stock to the shareholders of Lecien. Those shares were valued at ¥1,183 per share which was the stock price on the acquisition date of August 17, 2009.

The purchase price of Lecien’s shares was allocated based upon the estimated fair value of the identifiable assets acquired and liabilities assumed. As a result of the allocation of basis of investment in Lecien, the Company recognized goodwill of ¥71 million.

Lecien’s net sales and net loss included in the Company’s consolidated statement of income for the year ended March 31, 2010 were ¥8,751 million and ¥245 million, respectively.

The costs of the business combinations were ¥121 million, which were included in selling, general and administrative.

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition.

	Millions of
	Yen
	2010
Cash	¥	362
Trade notes and receivable		3,381
Other current assets		1,841
Property, plant, and equipment		2,164
Investments		1,101
Goodwill		71
Other intangible assets		144
Other assets		798
Total assets acquired		9,862
Current liabilities		5,725
Long-term liabilities		1,602
Total liabilities assumed		7,327
Noncontrolling interests		46
Net assets acquired	¥	2,489

Unaudited Pro Forma Results

Unaudited pro forma financial information was presented below as if the acquisition of Lecien occurred at the beginning of the 2009 and fiscal year.

	Millions of Yen
	2010		2009
Pro forma sales	¥	167,621	¥	188,374
Pro forma operating income		3,272		10,115
Pro forma net income attributable to Wacoal Holdings Corp.		1,864		4,970

	Millions of Yen
	2010		2009
Pro forma net income attributable to Wacoal Holdings Corp. per share:
Basic	¥	13.19	¥	34.92
Diluted		13.18		34.92

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Termination and Retirement Plans

12 Months Ended

Mar. 31, 2011

Termination and Retirement Plans [Abstract]

TERMINATION AND RETIREMENT PLANS

12. TERMINATION AND RETIREMENT PLANS

Employee Retirement Plans — The Companies sponsor termination and retirement benefit plans that cover substantially all employees. Benefits are based on the employee’s years of service, position and performance. If the termination is involuntary or caused by death, the employee is usually entitled to greater payments than in the case of voluntary termination.

The Companies have a contributory defined retirement benefit plan, several partially funded plans administered by independent trustees and several unfunded termination plans administered by the Companies. Benefits under the contributory defined retirement benefit plan are usually paid in a lump sum at the earlier of termination or retirement, although periodic payments are available under certain conditions. Benefits under the other termination and retirement benefit plan are paid either as lump-sum payments or periodic payments under certain conditions. The benefits are usually paid as a lump-sum payment, if the employee resigns before the mandatory retirement age.

Contributory Defined Retirement Benefit Plan — The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans:

							Thousands of
	Millions of Yen						U.S. Dollars
	2011			2010			2011
Change in benefit obligations:
Benefit obligations at beginning of year	¥	33,454		¥	32,946		$	404,229
Service cost		833			916			10,065
Interest cost		712			764			8,603
Participants’ contributions		71			73			858
Actuarial (gain) loss		(593	)		181			(7,165	)
Benefits paid from plan assets		(708	)		(607	)		(8,555	)
Settlement paid from plan assets		(926	)		(767	)		(11,189	)
Settlement paid by the Companies		(118	)		(129	)		(1,426	)
Increase due to change in scope of consolidation (Note 7)					77
Benefit obligations at end of year		32,725			33,454			395,420
Change in plan assets:
Fair value of plan assets at beginning of year	¥	31,743		¥	29,069		$	383,555
Actual return on plan assets		(768	)		2,461			(9,280	)
Employer contributions		1,566			1,515			18,922
Participants’ contributions		71			72			858
Benefit payments		(708	)		(607	)		(8,555	)
Settlement payments		(926	)		(767	)		(11,189	)
Fair value of plan assets at end of year		30,978			31,743			374,311
Funded status at end of year	¥	(1,747	)	¥	(1,711	)	$	(21,109	)

Amounts recognized in the consolidated balance sheets as of March 31, 2011 and 2010 consist of:

							Thousands of
	Millions of Yen						U.S. Dollars
	2011			2010			2011
Prepaid pension expense	¥	158		¥	263		$	1,909
Accrued expenses		(90	)		(82	)		(1,087	)
Liability for termination and retirement benefits		(1,815	)		(1,892	)		(21,931	)
	¥	(1,747	)	¥	(1,711	)	$	(21,109	)

Amounts recognized in accumulated other comprehensive loss as of March 31, 2011 and 2010 were as follows:

							Thousands of
	Millions of Yen						U.S. Dollars
	2011			2010			2011
Actuarial loss	¥	(6,874	)	¥	(7,196	)	$	(83,060	)
Prior service benefit		3,497			4,189			42,255
	¥	(3,377	)	¥	(3,007	)	$	(40,805	)

The accumulated benefit obligation for all defined benefit plans as of March 31, 2011 and 2010 were as follows:

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Accumulated benefit obligation	¥	32,272	¥	32,727	$	389,947

The projected benefit obligations and the fair value of the plan assets for the Company’s pension plans with projected benefit obligations in excess of plan assets, and the accumulated benefit obligations and the fair value of the plan assets for the Company’s pension plans with accumulated benefit obligations in excess of plan assets were as follows:

					Thousands of
	Millions of Yen				U.S. Dollars
	2011		2010		2011
Plans with projected benefit obligations in excess of plan assets:
Projected benefit obligations	¥	2,505	¥	2,505	$	30,268
Fair value of plan assets		600		531		7,250
Plans with accumulated benefit obligations in excess of plan assets:
Accumulated benefit obligations		2,505		2,505		30,268
Fair value of plan assets		600		531		7,250

Net periodic benefit costs for the Companies’ plans consisted of the following for the years ended March 31, 2011, 2010 and 2009:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Service cost	¥	833		¥	916		¥	812		$	10,065
Interest cost		712			764			751			8,603
Expected return on plan assets		(758	)		(705	)		(774	)		(9,159	)
Amortization of actuarial loss		1,255			1,814			919			15,165
Amortization of prior service benefit		(691	)		(691	)		(691	)		(8,349	)
	¥	1,351		¥	2,098		¥	1,017		$	16,325

The unrecognized net actuarial loss and prior service benefit are being amortized over 12 years (the average remaining service life of active participants) using the declining-balance method and the straight-line method, respectively.

Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) for the years ended March 31, 2011, 2010 and 2009 were as follows:

										Thousands of
	Millions of Yen									U.S. Dollars
	2011			2010			2009			2011
Current year actuarial (loss) gain	¥	(933	)	¥	1,575		¥	(6,800	)	$	(11,274	)
Amortization of actuarial loss		1,255			1,814			919			15,165
Amortization of prior service benefit		(691	)		(691	)		(691	)		(8,349	)
	¥	(369	)	¥	2,698		¥	(6,572	)	$	(4,458	)

The estimated amounts that will be amortized from accumulated other comprehensive loss into net periodic benefit cost over the next year are summarized as follows:

	Millions of			Thousands of
	Yen			U.S. Dollars
	2011			2011
Actuarial loss	¥	1,203		$	14,536
Prior service benefit		(691	)		(8,349	)

The Companies use a March 31 measurement date for their plans. The weighted-average assumptions used as of March 31, in computing the benefit obligations shown above were as follows:

	2011			2010
Discount rate		2.4	%		2.3	%
Rate of increase in future compensation		0.0	%		0.0	%

The weighted-average assumptions used as of March 31, in computing the net periodic benefit cost shown above were as follows:

	2011			2010			2009
Discount rate		2.3	%		2.5	%		2.5	%
Rate of increase in future compensation		0.0	%		0.0	%		0.0	%
Expected long-term rate of return on plan assets		2.5	%		2.5	%		2.5	%

The Company’s wholly owned subsidiary, Wacoal Corp.’s approach to establishing the discount rate is based upon long term Japanese government bond rates and corporate bond indices. The discount rate assumption is based upon the effective yields as of March 31, 2011 on the Japanese government bonds whose maturity dates would be the same as timing of the expected future benefit payments, adjusted for an incremental yield of approximately 25 basis points that is achieved by selecting corporate bonds whose credit characteristics satisfy the quality requirements but whose yields are slightly higher than the yields on Japanese government bonds. For other plans, similar indices and methods are used.

The expected long-term rate of return on plan assets is derived proportionally from return assumptions determined for each of the major asset classes. The return expectations for each of the asset classes are based largely on assumptions about economic growth and inflation, which are supported by long-term historical data. The estimated long-term rate of return is based on an asset allocation of equity securities of 33.0%, debt securities of 48.0%, life insurance company general accounts of 17.0% and short-term financing of 2.0%.

The Companies’ investment strategy is to maintain actual asset weightings within a preset range of target allocations. The Companies’ investments are broadly diversified, typically consisting primarily of equity and debt securities. The Companies believe these ranges represent an appropriate risk profile for the planned benefit payments of the plans based on the timing of the estimated benefit payment.

The asset allocation as of March 31, 2011 and 2010 was as follows:

	2011			2010
Equity securities		37.1	%		41.0	%
Debt securities		40.9	%		41.9	%
Life insurance company general accounts		16.1	%		13.9	%
Short-term financing		5.9	%		3.2	%

The target allocation percentages are reviewed and approved by the Pension Committee. The actual allocations for 2011 and 2010 are different from the target allocation percentages primarily because Wacoal Corp. maintained additional equity securities as the separate plan asset which was contributed to the plan based on an agreement between Wacoal Corp. and employees and are not governed by the Pension Committee. As such, the actual allocation percentage of equity securities to the total plan assets is higher than the target allocation, and similarly, the actual allocation for the other types of assets are lower than the target allocation.

The following table presents the Companies’ plan assets using the fair value hierarchy as of March 31, 2011. The fair value hierarchy has three levels based on the reliability of the inputs used to determine fair value. Level 1 refers to fair values determined based on quoted prices in active markets for identical assets. Level 2 refers to fair values estimated using significant other observable inputs, and Level 3 includes fair values estimated using significant unobservable inputs.

	Millions of Yen
2011	Level 1		Level 2		Level 3	Total
Equity securities:
Japanese companies	¥	5,693				¥	5,693
Foreign companies		865					865
Pooled funds (a)			¥	3,405			3,405
Debt securities:
Japanese government bonds		1,921					1,921
Japanese municipal bonds				5			5
Japanese corporate bonds				118			118
Foreign government bonds		708					708
Pooled funds (b)				9,924			9,924
Life insurance company general accounts				4,974			4,974
Other types of investments:
Equity long/short hedge funds (c)				1,529			1,529
Short-term financing				1,836			1,836
Total	¥	9,187	¥	21,791		¥	30,978

	Millions of Yen
2010	Level 1		Level 2		Level 3	Total
Equity securities:
Japanese companies	¥	6,112				¥	6,112
Foreign companies		829					829
Pooled funds (a)			¥	4,476			4,476
Debt securities:
Japanese government bonds		1,705					1,705
Japanese municipal bonds				17			17
Japanese corporate bonds				177			177
Foreign government bonds		660					660
Pooled funds (b)				10,742			10,742
Life insurance company general accounts				4,406			4,406
Other types of investments:
Equity long/short hedge funds (c)				1,592			1,592
Short-term financing				1,027			1,027
Total	¥	9,306	¥	22,437		¥	31,743

	Thousands of U.S. Dollars
2011	Level 1		Level 2		Level 3	Total
Equity securities:
Japanese companies	$	68,789				$	68,789
Foreign companies		10,452					10,452
Pooled funds (a)			$	41,143			41,143
Debt securities:
Japanese government bonds		23,212					23,212
Japanese municipal bonds				60			60
Japanese corporate bonds				1,426			1,426
Foreign government bonds		8,555					8,555
Pooled funds (b)				119,913			119,913
Life insurance company general accounts				60,101			60,101
Other types of investments:
Equity long/short hedge funds (c)				18,475			18,475
Short-term financing				22,185			22,185
Total	$	111,008	$	263,303		$	374,311

(a)	This class includes common stock of approximately 73% Japanese companies and 27% foreign companies as of March 31, 2011, and those percentages were 75% and 25%, respectively, as of March 31, 2010.
(b)	This class includes approximately 46% of Japanese government bonds, 2% of Japanese municipal bonds, 38% of foreign government bonds, and 14% of corporate bonds as of March 31, 2011, and those percentages were 48%, 2%, 37%, and 13%, respectively, as of March 31, 2010.
(c)	This class includes hedge funds that invest both long and short in approximately 51% of Japanese common stocks and 49% of foreign common stocks as of March 31, 2011, and those percentages were 51% and 49%, respectively, as of March 31, 2010.

Equity securities and debt securities presented in Level 1 are primarily valued using a market approach on the quoted market prices of identical instruments. Municipal bonds and corporate bonds presented in Level 2 are primarily valued using quoted prices for identical instruments in markets that are not active. Pooled funds in equity securities or debt securities and equity long/short hedge funds which are categorized in Level 2 are valued by the sponsor of the fund primarily based on quoted prices in both active and inactive market for identical instruments which comprise funds. Life insurance company general accounts is the contracts with the insurance companies with guaranteed rate of return and capital, and those value are based on addition of original value and return.

The general funding policy of the funded plans is to contribute amounts computed in accordance with actuarial methods accepted by Japanese tax law. The Companies expect to contribute ¥1,838 million ($22,209 thousand) to their plans in the year ending March 31, 2012.

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid:

	Millions of		Thousands of
Year Ending March 31	Yen		U.S. Dollars
2012	¥	1,978	$	23,900
2013		1,772		21,411
2014		1,852		22,378
2015		1,964		23,731
2016		2,029		24,517
Thereafter		10,935		132,129

Multiemployer Plan — Some subsidiaries participate in multiemployer plans. The aggregated amount of the contribution to the plans were ¥56 million ($677 thousand) and ¥42 million for the years ended March 31, 2011 and 2010, respectively. There was no cost recognized for the year ended March 31, 2009 as the Companies did not have a multiemployer plan during the year ended March 31, 2009. As it is probable that certain subsidiaries will withdraw from the plan, the Companies assessed the probability and recognized the estimated withdrawal liability of ¥774 million ($9,352 thousand) as of March 31, 2011.

Defined Contribution Plan — A subsidiary has a defined contribution plan. The amounts of cost recognized for its contribution to the plan were ¥28 million ($338 thousand) and ¥20 million for the years ended March 31, 2011 and 2010, respectively. There was no cost recognized for the year ended March 31, 2009 as the Companies did not have a defined contribution plan during the year ended March 31, 2009.

Employee Early Retirement Program — The Companies provide additional benefits to employees that elect to participate in the Companies’ early retirement program. Retirement benefits of ¥348 million ($4,205 thousand), ¥361 million and ¥157 million were paid in addition to normal benefits and charged to selling, general and administrative for the years ended March 31, 2011, 2010 and 2009, respectively.

Termination Plan for Directors and Corporate Auditors — The Company had and certain subsidiaries have termination plans for directors and corporate auditors. Payment of termination benefits to directors and corporate auditors is made in a lump-sum upon termination and requires the approval of the shareholders before payment. In June 2005, the Company rescinded its termination plan for directors and corporate auditors upon the approval of its shareholders. The amount of benefit for each individual was fixed as of June 29, 2005 and will remain frozen until the retirement of each respective director and corporate auditor. The outstanding liabilities were ¥317 million ($3,830 thousand) as of March 31, 2011, ¥339 million as of March 31, 2010 and 2009, and were recorded in other long-term liabilities. Subsidiaries still maintain plans for their directors and corporate auditors. In accordance with the guidance for determination of vested benefit obligation for a defined benefit pension plan, the subsidiaries recorded a liability for termination benefits for directors and corporate auditors at the amount that would be needed if all directors and corporate auditors were to resign at each balance sheet date. The liabilities for termination benefits for directors and corporate auditors as of March 31, 2011 and 2010 were ¥385 million ($4,652 thousand) and ¥377 million, respectively, and were included in liability for termination and retirement benefits.

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Related Party Transactions

12 Months Ended

Mar. 31, 2011

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

17. RELATED PARTY TRANSACTIONS

The Companies purchase merchandise from numerous suppliers throughout the world, including certain affiliated companies of the Companies. The Companies purchased merchandise from affiliated companies in the amount of ¥1,131 million ($13,666 thousand), ¥1,209 million and ¥1,674 million in the fiscal years ended March 31, 2011, 2010 and 2009, respectively. The accounts payable to affiliated companies were ¥0 million ($4 thousand) and ¥15 million as of March 31, 2011 and 2010, respectively.

The Companies also sell supplies, materials and products to certain affiliated companies. Aggregate sales to affiliated companies were ¥537 million ($6,489 thousand), ¥354 million and ¥958 million in fiscal years ended March 31, 2011, 2010 and 2009. The accounts receivable from affiliated companies were ¥91 million ($1,100 thousand) and ¥60 million as of March 31, 2011 and 2010, respectively.

The Companies earn royalties from the use of the Wacoal Brand by certain affiliated companies. The amount of royalty revenue earned was ¥201 million ($2,429 thousand), ¥199 million and ¥206 million in the fiscal years ended March 31, 2011, 2010 and 2009, respectively. Other accounts receivables from affiliated companies, which are categorized in other current assets in the consolidated balance sheets, were ¥158 million ($1,909 thousand) and ¥163 million as of March 31, 2011 and 2010, respectively.

Transaction between the Company and President’s Immediate Family — During the year ended March 31, 2010, the Company purchased the building and land which were owned by the president’s immediate family to use as a Company’s memorial house for the price based on a certification of real estate appraisal. The building and land included in the consolidated balance sheet as of March 31, 2010 were ¥35 million and ¥539 million, respectively. There were no such transactions during the year ended March 31, 2011.

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Consolidated Statements of Comprehensive (Loss) Income In Thousands, unless otherwise specified	12 Months Ended
	Mar. 31, 2011 USD ($)	Mar. 31, 2011 JPY (¥)	Mar. 31, 2010 JPY (¥)	Mar. 31, 2009 JPY (¥)
Consolidated Statements of Comprehensive (Loss) Income [Abstract]
NET INCOME	$ 33,072	¥ 2,737,000	¥ 2,456,000	¥ 5,307,000
OTHER COMPREHENSIVE (LOSS) INCOME, NET OF TAX (Note 15):
Foreign currency translation adjustments	(35,223)	(2,915,000)	795,000	(8,710,000)
Unrealized (losses) gains on securities	(12,953)	(1,072,000)	3,351,000	(4,978,000)
Pension liability adjustments	(2,646)	(219,000)	1,600,000	(3,897,000)
OTHER COMPREHENSIVE (LOSS) INCOME	(50,822)	(4,206,000)	5,746,000	(17,585,000)
COMPREHENSIVE (LOSS) INCOME	(17,750)	(1,469,000)	8,202,000	(12,278,000)
COMPREHENSIVE (LOSS) INCOME ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(568)	(47,000)	49,000	105,000
COMPREHENSIVE (LOSS) INCOME ATTRIBUTABLE TO WACOAL HOLDINGS CORP.	$ (18,318)	¥ (1,516,000)	¥ 8,251,000	¥ (12,173,000)

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Summary of Significant Accounting Policies

12 Months Ended

Mar. 31, 2011

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Financial Statements — Wacoal Holdings Corp. (the “Company”) and subsidiaries are predominantly engaged in one industry, the manufacture and sale of apparel, including foundation garments, lingerie, nightwear and outerwear in Japan, the United States of America, Europe and certain Asian countries.

The accompanying consolidated financial statements, stated in Japanese yen, have been prepared on the basis of accounting principles generally accepted in the United States of America.

Consolidation — The consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries (collectively, the “Companies”). All intercompany transactions and balances are eliminated.

Foreign subsidiaries of the Company have a fiscal year ending December 31. Two domestic subsidiaries have a fiscal year ending February 28. The accounts of those subsidiaries are included in the Company’s consolidated financial statements based on the subsidiaries’ fiscal year. There were no material intervening events that occurred with respect to these subsidiaries.

On August 17, 2009, the Company acquired the outstanding common shares of Lecien Corp. (“Lecien”) with a fiscal year ended March 31, 2010. Lecien’s results of operations were included in the Company’s consolidated statements of income for the year ended March 31, 2010 from August 1, 2009.

Investments in affiliated companies where the Company’s ownership is 20% to 50% are accounted for using the equity method.

Significant influence is generally deemed to exist if the Companies have an ownership interest in the voting stock of the investee of between 20% to 50%, although other factors are considered in determining whether the equity method of accounting is appropriate.

Use of Estimates — The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents — Cash and cash equivalents include all time deposits and certificates of deposit (all of which are interest-bearing) with original maturities of three months or less.

Foreign Currency Translation — Assets and liabilities of foreign subsidiaries have been translated to Japanese yen at period-end exchange rates and income and expenses have been translated using average exchange rates for the period. Translation adjustments resulting from the process of translating financial statements, net of tax, are included in other comprehensive income (loss), a separate component of equity. Exchange gains and losses resulting from foreign currency transactions and the conversion of monetary assets and liabilities denominated in foreign currencies are included in other income (expenses) in the consolidated statements of income.

Foreign currency translation losses for the year ended March 31, 2011 were ¥142 million ($1,716 thousand). Foreign currency translation gains for the years ended March 31, 2010 and 2009 were ¥43 million and ¥35 million, respectively. They have been included in other — net of other income (expenses).

Marketable Securities and Investments — The Companies classify their marketable securities and investments as either trading or available-for-sale. Trading securities are bought and held principally for the purpose of selling them in the near term. Trading securities are recorded at fair value and unrealized holding gains and losses on trading securities are included in earnings. Available-for-sale securities are carried at fair value with a corresponding recognition of unrealized holding gains or losses (net of tax) in other comprehensive (loss) income, a separate component of equity, until realized. Equity securities that do not have readily determinable fair values are recorded at cost. Gains and losses on sales of investments are computed based on cost determined using the average cost method.

If a decline in the fair value of marketable securities and investments is determined to be other than temporary, an impairment charge is recorded in the consolidated statements of income. The Companies periodically determine whether a decline in the fair value of marketable securities and investments is deemed to be other than temporary based on criteria that include the duration of the market decline, the extent to which cost exceeds market value, the financial position and business outlook of the issuer and the intent and ability of the Companies to retain the impaired marketable securities and investments for a sufficient period of time for anticipated recovery in market value.

Allowance for Sales Returns — Allowance for sales returns is estimated based on historical products returns experience, sales movements, and the overall retail industry situation.

Allowance for Doubtful Receivables - Allowance for doubtful notes and receivables is estimated based on historical collection experience and additional information including current economic conditions and creditworthiness of each applicable customer.

Inventories — Inventories are stated at the lower of cost or market, cost being determined on the first-in, first-out method for raw materials and the average cost method for work in process and finished products. Cost includes net prices paid for materials purchased, production labor cost, factory overhead and charges for customs duties.

Property, Plant and Equipment — Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Depreciation of property, plant and equipment is computed by the declining-balance method, except for buildings acquired on or after April 1, 1998, which are depreciated using the straight-line method, based upon the estimated useful lives of the assets. The estimated useful lives are as follows:

Buildings and building improvements:	5 - 50 years (Mainly 38 years)
Machinery and equipment:	2 - 20 years (Mainly 5 years)

Depreciation expenses for the years ended March 31, 2011, 2010 and 2009 are ¥2,828 million ($34,171 thousand), ¥3,016 million and ¥3,050 million, respectively.

Impairment of Long-Lived Assets — The carrying values of long-lived assets, held and used by the Companies, are evaluated for impairment whenever there is an event or change in circumstances that indicates that such assets have been impaired or that the carrying amounts of such assets might not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. That assessment shall be based on the carrying amount of the asset at the date it is tested for recoverability, whether in use or under development. The impairment loss is measured as the amount by which the carrying amount of a long lived asset exceeds its fair value.

Goodwill and Other Intangible Assets — Goodwill represents the excess of the purchase price over the related underlying tangible and intangible net asset values of business acquired.

Goodwill and other intangible assets with indefinite useful lives are tested for impairment annually, or more frequently if conditions indicate an earlier review is necessary. The goodwill is allocated to the reporting unit in which the business that created the goodwill resides. To test for goodwill impairment, the carrying value of each reporting unit is compared with its fair value. If the carrying value of the goodwill is considered impaired, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the asset.

To test for other intangible assets with indefinite useful lives, the carrying value of an intangible asset is compared with its fair value. If the carrying value of the other intangible assets with indefinite useful lives is considered impaired, a loss is recognized based on the amount by which the carrying value exceeds the fair value of the asset.

Other intangible assets with estimable useful lives consist primarily of customer relationship and software and are amortized over their estimated useful lives using the straight-line method. The estimated useful lives are as follows:

Customer relationship:	7 years
Software:	5 years

Asset Retirement Obligations — The Companies have obligations arising from contractual commitments to remove leasehold improvements from leased facilities and return the property to a specified condition when the lease terminates. The Companies recognize asset retirement obligations at the inception of a lease. The asset retirement obligation is measured with an expected present value technique based on historical experience and recorded in other long-term liabilities in the consolidated balance sheets and is subsequently adjusted for changes in estimated disposal costs. The difference between the gross expected future cash flow and its present value is accreted over the life of the related lease, which is determined using best estimate because the Companies’ lease contracts generally have automatic renewal articles. The associated estimated asset retirement costs are capitalized as part of the carrying amount of the long-lived asset and depreciated over its useful life.

Termination and Retirement Plans — Termination and retirement benefits are accounted for in accordance with the guidance for retirement benefits. The Companies amortize net actuarial gains and losses and prior service cost over the average employees’ remaining service period by a declining-balance method and by a straight-line method, respectively. Provisions for termination and retirement benefits include those for directors and corporate auditors of the Companies.

The Companies do not recognize a gain or loss on settlement of the pension obligation when the cost of all settlements in a year is less than or equal to the sum of the service cost and interest cost components of net periodic pension cost for the plan for the year.

Leases — Certain non-cancelable leases are classified as capital leases and the leased assets are included as part of property, plant and equipment. Other leases are classified as operating leases and are not capitalized. The payments on such leases are recorded as expense. The rental expense under operating leases is recognized on a straight-line basis.

Treasury Stock — The Companies account for treasury stock under the cost method and include treasury stock as a component of equity.

Acquisitions — The Company accounts for acquisitions using the acquisition method in accordance with the guidance for business combinations. The Company allocates the purchase price to the assets acquired and liabilities assumed based on the estimated fair values at the date of acquisition, including intangible assets that can be identified and named. The purchase price in excess of the fair value of the net assets and liability is recorded as goodwill.

Revenue Recognition — The Companies recognize revenue on sales to retailers, mail order catalog sales and internet sales when (1) persuasive evidence of an arrangement exists, (2) delivery has occurred resulting in transfer of title and risk of loss, (3) the sales price is fixed or determinable, and (4) collectability is reasonably assured. As for consignment sales, the Companies recognize revenue when the products are sold to the ultimate customer. The Companies recognize revenue on direct retailing sales at the Companies’ directly managed retail stores at the point of sale to the customer.

Shipping and Handling Costs — Shipping and handling fees billed to customers are classified in net sales. Shipping and handling costs are expensed as incurred. Shipping and handling costs for the years ended March 31, 2011, 2010 and 2009 were ¥5,698 million ($68,850 thousand), ¥5,324 million and ¥4,895 million, respectively, and have been included in selling, general and administrative expenses.

Advertising Expenses — Advertising costs are expensed as incurred. Advertising expenses for the years ended March 31, 2011, 2010 and 2009 were ¥12,003 million ($145,034 thousand), ¥11,643 million and ¥13,624 million, respectively, and have been included in selling, general and administrative expenses.

Research and Development Costs — Research and development costs are expensed as incurred. Research and development costs for the years ended March 31, 2011, 2010 and 2009 were ¥815 million ($9,848 thousand), ¥778 million and ¥768 million, respectively, and have been included in selling, general and administrative expenses.

Income Taxes — The provision for income taxes is determined under the asset and liability method in accordance with the guidance for income taxes. Under this method, deferred tax assets and liabilities are determined for temporary differences between the financial statement and tax bases of assets and liabilities and tax loss carry forwards at presently enacted tax rates. A valuation allowance is recorded when it is more likely than not that some portion or all of the deferred tax assets will not be realized in the future.

The Companies assess their income tax positions and record tax benefits for all years subject to examination based upon their evaluation of the facts, circumstances and information available as of the end of fiscal year. For those tax positions only where there is greater than 50 percent likelihood that the tax position will be sustained, the Companies record the largest amount of tax benefit that may potentially be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information.

Share-Based Compensation — Share-based compensation is accounted for in accordance with the guidance for stock compensation. The Company measures share-based compensation cost at the grant date, based on the fair value of the award and recognizes the cost over the requisite service period, which is the vesting period. The fair value of the award is estimated using the Black-Scholes option-pricing model.

Derivatives — Derivative instruments, including certain derivative instruments embedded in other contracts, are accounted for in accordance with the guidance for derivatives and hedging. Because such derivative instruments are not designated as a hedge, changes in the fair value are recorded in earnings.

Reclassifications — Certain reclassifications have been made to the prior years’ financial statements to conform to the current year’s presentation.

Recent Accounting Pronouncements:

Fair Value Measurements — In January 2010, the FASB issued additional disclosure requirements for fair value measurements. According to the guidance, the fair value hierarchy disclosures are to be further disaggregated by class of assets and liabilities. A class is often a subset of assets or liabilities within a line item in the consolidated balance sheets. The guidance also requires additional disclosure about significant transfers between Levels 1 and 2 of the fair value hierarchy, and separate disclosures about purchase, sales, issuance and settlements relating to Level 3 measurement. This guidance was effective for interim and annual reporting periods beginning after December 15, 2009 except for the requirement regarding the Level 3 activity which is effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. These amendments do not have an impact on the consolidated financial position, result of operations or cash flows as this guidance relates only to additional disclosures.

In May 2011, the FASB issued the new guidance for fair value measurements. The guidance changes the wording used to describe requirements for measuring fair value and for disclosing information about fair value measurements in order to improve consistency between U.S. GAAP and International Financial Reporting Standards. Also, some amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements, which leads to an expansion of the disclosure requirements. This guidance is effective during interim and annual periods beginning after December 15, 2011. The Companies are currently evaluating the potential impact, if any, of the adoption of this guidance.

Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses — In July 2010, the FASB issued additional disclosure requirements for financing receivables and allowance for credit losses. This guidance requires enhanced disclosures regarding the quality of the credit risk inherent in the entity’s financing receivables, how that credit risk is assessed in calculating the allowance for credit losses, changes in such allowance and the reasons for those changes. It also requires disclosures relating to the accounting policies for financing receivables and allowance for credit losses. The Companies adopted this guidance from the interim period ending after December 15, 2010. Since this guidance related only to additional disclosures, it did not have an impact on the Companies’ consolidated financial position, result of operations, or cash flows.

Presentation of Comprehensive Income — In June 2011, the FASB issued revised guidance for the presentation of Comprehensive Income. This guidance requires displaying adjustments for items that are reclassified from other comprehensive income to net income in the statement in which the components of net income and the components of other comprehensive income are presented. This guidance does not change the items that must be reported in other comprehensive income, nor does it affect the calculation or reporting of earnings per share. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. This amendment does not have an impact on the consolidated financial position, result of operations or cash flows as this guidance relates only to the presentation of comprehensive income.

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Earnings Per Share and American Depositary Receipt

12 Months Ended

Mar. 31, 2011

Earnings Per Share and American Depositary Receipt [Abstract]

EARNINGS PER SHARE AND AMERICAN DEPOSITARY RECEIPT

18. EARNINGS PER SHARE AND AMERICAN DEPOSITARY RECEIPT

Basic net income attributable to Wacoal Holdings Corp. per share has been computed by dividing net income attributable to Wacoal Holdings Corp. by the weighted-average number of common stock outstanding during each year. Diluted net income attributable to Wacoal Holdings Corp. per share assumes the dilution that could occur if share-based option to issue common stock were exercised.

The computation of earnings per American Depositary Receipt (“ADR”), each ADR representing 5 shares of common stock, is based on the weighted-average number of common shares outstanding. The weighted-average number of common stock outstanding used in the computations of basic net income attributable to Wacoal Holdings Corp. per share was 141,145,190 shares for 2011, 141,353,141 shares for 2010 and 142,316,921 shares for 2009. The weighted-average number of diluted common stock outstanding used in the computations of diluted net income attributable to Wacoal Holdings Corp. per share was 141,260,186 shares, 141,423,315 shares and 142,336,296 shares for 2011, 2010 and 2009, respectively.

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Asset Retirement Obligations

12 Months Ended

Mar. 31, 2011

Asset Retirement Obligations [Abstract]

ASSET RETIREMENT OBLIGATIONS

11. ASSET RETIREMENT OBLIGATIONS

The Companies recorded the fair value of asset retirement obligations in order to recognize legal obligations associated with the removal of leasehold improvements from leased facilities and return of the property to a specified condition when the lease terminates.

A reconciliation of the beginning and ending aggregate carrying amount of the asset retirement obligation was as follows:

							Thousands of
	Millions of Yen						U.S. Dollars
	2011			2010			2011
Balance at beginning of year	¥	594		¥	443		$	7,177
Increase due to change in scope of consolidation (Note 7)					97
Accretion expense		20			11			242
Liabilities incurred		231			66			2,791
Liabilities settled		(177	)		(22	)		(2,139	)
Changes due to translation of foreign currencies		(5	)		(1	)		(60	)
Balance at end of year	¥	663		¥	594		$	8,011