Valuation Risk for Goodwill and Customer-Related Assets
First written in FY2021. 7 of 10 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 5 of 12 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「For goodwill at the end of the fiscal year, our group will determine whether impairment should be recognized and measured after confirming whether any indication of impairment exists.」
The company continues to disclose valuation risk for goodwill and intangible assets based on future cash flows and discount rates. For FY2026, it omitted disclosure of impairment losses, stating that the current-period amount was immaterial, compared with Nicomac-related impairment of ¥3,337 million in the previous period. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new major risks or significant changes to the business risks described in the annual securities report that management recognized as potentially having a material effect on the financial position, operating results, or cash flows of the consolidated companies, among the matters concerning business conditions and financial matters described in this Semiannual Report.」
It is stated that there have been no material changes in the valuation risk relating to goodwill and customer-related assets. - FY2025-H1Update to amounts subject to valuationAnnual report
「Goodwill 3,212 Customer-related assets 994」
Goodwill on the interim consolidated balance sheet was ¥3,212 million and customer-related assets were ¥994 million, updated from ¥3,528 million and ¥1,146 million, respectively, at the end of the previous fiscal year. - FY2023Update to amounts subject to valuationAnnual report
「For goodwill and customer-related assets at the end of the fiscal year, we will determine whether impairment should be recognized and measured after confirming whether any indication of impairment exists.」
Goodwill decreased from ¥3,966 million to ¥3,640 million, while customer-related assets decreased from ¥1,334 million to ¥1,184 million. The company continues to disclose valuation risk based on assumptions regarding business plans, future cash flows and discount rates. - FY2023-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
It is stated that there have been no material changes in the valuation risk relating to goodwill and customer-related assets. - FY2022RestatedAnnual report
「For goodwill and customer-related assets at the end of the fiscal year, we determine whether impairment should be recognized and measured after confirming whether any indication of impairment exists.」
The company continues to disclose valuation risk for goodwill of ¥3,966 million and customer-related assets of ¥1,334 million based on assumptions regarding business plans, future cash flows and discount rates. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that management recognizes could materially affect the financial position, operating results and cash flows of the consolidated companies, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the valuation risk relating to goodwill and customer-related assets. - FY2022-Q2RestatedAnnual report
「There are no material changes concerning the occurrence of key risks or the "Business and Other Risks" described in the securities report for the previous fiscal year.」
The company states that there have been no material changes in the valuation risk relating to goodwill and customer-related assets. - FY2022-Q1RestatedAnnual report
「During the three-month period ended 30 June, there were no new risks that management recognizes as having the potential to materially affect the financial position, operating results or cash flows of the consolidated companies, and no material changes to the business risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no material changes in the valuation risk relating to goodwill and customer-related assets. - FY2021First statedAnnual report
「For goodwill and customer-related assets at the end of the fiscal year, our group determines whether impairment should be recognized and measured after confirming whether any indication of impairment exists. … The amounts may be affected by future changes in uncertain economic conditions, and if a review becomes necessary, the consolidated financial statements may be materially affected.」
For goodwill of ¥4,084 million and customer-related assets of ¥1,389 million at the end of FY2021, the company disclosed the risk that assumptions regarding future cash flows based on business plans and discount rates could affect their valuations.