Risks of Goodwill Impairment and Other Effects of M&A and Investments
First written in FY2023. 5 of 9 entries say "Materialised", first in FY2026-H1. Latest entry: 2026-10-07.
Nissou 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 2023: 35 of 97 companies on the "Worse" side.
54 other companies' latest entry also says "Materialised".
- FY2026-H1MaterialisedAnnual report
「In the real estate construction business, in light of current performance and the recent deterioration in the business environment surrounding the relevant segment, the Company recorded an extraordinary loss of ¥21 million as an impairment loss on goodwill, among other factors.」
An impairment loss of ¥21 million was recorded on goodwill arising from M&A and other transactions, against the backdrop of deteriorating performance at the acquired company and in the relevant business, as well as a worsening business environment. - FY2023First statedAnnual report
「The Company is actively pursuing M&A to stabilize and diversify its earnings base. However, if investment in new projects is delayed or the performance of an acquired company deteriorates, making it impossible to achieve the planned level of profit, the Group's results of operations and financial position may be affected by impairment losses on acquired assets and goodwill, among other factors.」
While using M&A and investments in new projects to stabilize and diversify its earnings base, the Company newly disclosed the risk of deterioration in the performance of acquired companies and impairment of goodwill as a separate risk item.