Komori
Candeal (1446) · FactRestated

Goodwill amortization and its impact on earnings from M&A and organizational restructuring

First written in FY2018-Q3. 22 of 23 entries say "Restated". Latest entry: FY2025.

23entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2018-Q3 – FY20252018: 220182019: 420192020: 320202021: 320212022: 420222023: 320232024: 220242025: 22025
Same theme, other companies
Goodwill Amortization Burden from AcquisitionsA theme 20 companies write about · 20 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2017: 4 of 12 companies on the "Worse" side.

2 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 20 companies compared. The sentences above are computed from all 20.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The company previously recorded ¥192.223 million in goodwill amortization expenses arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥609.704 million.」

    The company recorded ¥192.223 million in goodwill amortization expenses related to past organizational restructuring and M&A and continues to disclose earnings before amortization alongside them.
  2. FY2025-H1RestatedAnnual report

    「The Group has recorded ¥96.111 million in goodwill amortization expenses arising from past organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥446.806 million, up 23.3% year on year, and interim net income attributable to owners of the parent before goodwill amortization was ¥270.143 million, up 15.9% year on year.」

    The company recorded ¥96.111 million in goodwill amortization expenses related to past organizational restructuring and M&A and continues to disclose earnings before goodwill amortization alongside them.
  3. FY2024-Q2RestatedAnnual report

    「The Group has recorded goodwill amortization expenses of ¥96.111 million arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥362.233 million, down 15.6% year on year, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥233.140 million, down 15.9% year on year.」

    The company recorded ¥96.111 million in goodwill amortization expenses related to organizational restructuring and M&A and continues to disclose earnings before amortization alongside them.
  4. FY2024-Q1RestatedAnnual report

    「The Group has recorded ¥48.055 million in goodwill amortization expenses arising from past organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥112.817 million, down 33.9% year on year, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥67.093 million, down 37.8% year on year.」

    The company recorded ¥48.055 million in goodwill amortization expenses related to organizational restructuring and M&A and continues to disclose earnings before amortization alongside them.
  5. FY2023-Q3RestatedAnnual report

    「The Group has recorded goodwill amortization expenses of ¥144.167 million arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥531.534 million, up 151.3% year on year, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥346.185 million, up 168.9% year on year.」

    The company recorded ¥144.167 million in goodwill amortization expenses related to organizational restructuring and M&A and continues to disclose earnings before amortization alongside them.
  6. FY2023-Q2RestatedAnnual report

    「Goodwill amortization expenses of ¥96.111 million arising from organizational restructuring and M&A have been recorded in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥429.247 million, up 155.5% year on year.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  7. FY2023-Q1RestatedAnnual report

    「Goodwill amortization expenses of ¥48.055 million arising from organizational restructuring and M&A have been recorded in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥170.696 million, up 360.3% year on year, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥107.898 million, up 992.4% year on year.」

    The company continued to record ¥48.055 million in goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  8. FY2022RestatedAnnual report

    「The company recorded ¥192.223 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥495.923 million.」

    The company continues to recognize goodwill amortization expenses arising from M&A and organizational restructuring and to disclose earnings before amortization alongside them.
  9. FY2022-Q3RestatedAnnual report

    「The company recorded ¥144.167 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥351.221 million, or 153.8% of the prior-year level.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  10. FY2022-Q2RestatedAnnual report

    「The company recorded ¥96.111 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥275.990 million, or 107.3% of the prior-year level, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥158.600 million, or 100.5%.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  11. FY2022-Q1RestatedAnnual report

    「The company recorded ¥48.055 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses, the same amount as in the prior-year period. Including this amount, ordinary income before goodwill amortization was ¥47.373 million, down 34.9% year on year.」

    The company continued to record ¥48.055 million in goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  12. FY2021-Q3RestatedAnnual report

    「The company also recorded ¥144.167 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥228.438 million, or 49.0% of the prior-year level, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥84.972 million, or 28.6%.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  13. FY2021-Q2RestatedAnnual report

    「The company recorded ¥96.111 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥257.328 million, or 66.5% of the prior-year level, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥157.884 million, or 64.6%.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  14. FY2021-Q1RestatedAnnual report

    「The company recorded ¥48.055 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses, the same amount as in the prior-year period. Including this amount, ordinary income before goodwill amortization was ¥72.716 million, down 3.8% year on year, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥39.409 million, up 0.9%.」

    The company continued to record ¥48.055 million in goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  15. FY2020-Q3RestatedAnnual report

    「The company also recorded ¥144.167 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥465.824 million, or 93.7% of the prior-year level, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥296.659 million, or 82.5%.」

    The company continued to record ¥144.167 million in goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  16. FY2020-Q2RestatedAnnual report

    「The company recorded ¥96.111 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥386.879 million, or 86.1% of the prior-year level.」

    The company continued to record ¥96.111 million in goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  17. FY2020-Q1RestatedAnnual report

    「The company recorded ¥48.055 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses, the same amount as in the prior-year period. Including this amount, ordinary income before goodwill amortization was ¥75.569 million, down 55.6% year on year.」

    The company continued to record ¥48.055 million in goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  18. FY2019RestatedAnnual report

    「The company recorded ¥192.223 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥645.375 million.」

    The company continued its disclosure of goodwill amortization arising from M&A and organizational restructuring together with earnings before amortization.
  19. FY2019-Q3RestatedAnnual report

    「The company also recorded ¥144.167 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥497.285 million, or 126.6% of the prior-year level, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥359.795 million, or 150.3%.」

    The company continued its disclosure of goodwill amortization arising from M&A and organizational restructuring together with earnings before amortization.
  20. FY2019-Q2RestatedAnnual report

    「The company also recorded ¥96.111 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥449.305 million, or 130.5% of the prior-year level, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥293.183 million, or 116.3%.」

    The company continued its disclosure of goodwill amortization arising from M&A and organizational restructuring together with earnings before amortization.
  21. FY2019-Q1RestatedAnnual report

    「The company recorded ¥48.055 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥170.280 million, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥108.292 million.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  22. FY2018RestatedAnnual report

    「The company recorded ¥192.223 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥537.228 million.」

    The company continued to record goodwill amortization arising from M&A and organizational restructuring and to present earnings before amortization.
  23. FY2018-Q3First statedAnnual report

    「The company recorded ¥144.167 million in goodwill amortization arising from organizational restructuring and M&A in selling, general and administrative expenses. Including this amount, ordinary income before goodwill amortization was ¥392.680 million, and quarterly net income attributable to owners of the parent before goodwill amortization was ¥239.405 million.」

    The company recorded goodwill amortization arising from M&A and organizational restructuring and also presented earnings before amortization.
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Candeal's next results are scheduled for 2026-11-12. Read the earnings preview
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