Failure to meet new-business plans and inability to recover investments
First written in FY2024. 1 of 2 entries say "Materialised", first in FY2026. Latest entry: FY2026.
Ishin moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
44 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Regarding goodwill relating to 株式会社OK Junction, because the originally expected earnings could no longer be anticipated due to changes in the business environment, we reduced its carrying amount to the recoverable amount and recorded the reduction as an impairment loss.」
An impairment loss of ¥3.010 million on OK Junction’s goodwill was actually recorded because the planned earnings from the new-business and M&A investment were no longer expected to be achieved. - FY2024First statedAnnual report
「If the development of a new business does not proceed as planned, it may become necessary to record an impairment loss, and we may be unable to recover our investment, affecting our group’s results.」
Countermeasures include preparing budgets, comparing actual results with budgets, revising budgets and reviewing policies.