TOKYO, Feb 22 (Reuters) - Ricoh Co Ltd, a Japanese maker of office equipment, said on Thursday it was conducting impairment tests, following a report that it was considering taking a charge of up to 100 billion yen ($930 million) this fiscal year.
The report by the Nikkei said Ricoh was considering the impairment charge for its slumping North American business as the shift to digital dulls demand for printers.
Ricoh said in a statement it was unclear if it would book an impairment loss or what the amount would be pending the test results.
Shares of Ricoh were down more than 5 percent in early trade. ($1 = 107.5300 yen) (Reporting by Chris Gallagher; Editing by Stephen Coates)