Decline in Profitability Following Acquisitions and Capital and Business Alliances
First written in FY2024. 2 of 6 entries say "Restated". Latest entry: FY2026.
Muscat Group 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.
60 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The Group continues to monitor the target company’s performance and business environment after an acquisition or alliance. In integrating management, it appropriately formulates integration plans and manages their progress, establishing a system to detect and address issues at an early stage.」
The policy of monitoring post-acquisition performance and the business environment, managing PMI plans and responding early continues. - FY2025RestatedAnnual report
「The Group seeks to take measures before risks materialize, including continuously monitoring the target company’s performance.」
The policy of pre-acquisition screening and continuous monitoring in response to post-acquisition declines in profitability and risks of terminating alliances remains in place. - FY2024First statedAnnual report
「If changes in the business environment or other conditions after these investigations cause the target company’s profitability to decline significantly, an impairment loss may arise.」
Measures include pre-acquisition screening and post-acquisition performance monitoring.