Impairment Risk for Intangible Fixed Assets
First written in FY2024. 3 of 4 entries say "Materialised", first in FY2024. Latest entry: FY2025.
Will Smart moved to the "Worse" side of this theme in 2024, 3 years after the typical company in this theme (2021).
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
67 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「We recognized impairment losses because the recovery of the investment was no longer expected due to declining profitability.」
収益性低下により、建物附属設備、工具器具備品、リース資産、のれん、ソフトウエアについて合計155,250千円の減損損失を認識した。 - 2026-03-04MaterialisedGeneral Meetings of Shareholders
「We recognized impairment losses because the recovery of the investment was no longer expected due to declining profitability.」
The Company recorded total impairment losses of ¥155.250 million on leasehold improvements, tools and equipment, leased assets, goodwill, software, and other assets due to declining profitability. - FY2024RestatedAnnual report
「しかしながら、経営環境や事業の状況の著しい変化等により収益性が低下し、十分なキャッシュ・フローを創出できないと判断される場合は、対象資産に対する減損損失の計上により、当社の経営成績に影響を及ぼす可能性があります。」
ソフトウエア・のれん等について、収益性低下や事業計画との乖離による減損リスクと、減損兆候の検討を継続している。 - FY2024MaterialisedAnnual report
「We recognized impairment losses because the recovery of the investment was no longer expected due to declining profitability.」
収益性低下により前事業年度に94,585千円の減損損失を計上した実績を記載。当事業年度は減損損失なし。