Goodwill Impairment Due to Deterioration in the Performance of シー・シー・コンサルティング
First written in FY2017. 10 of 14 entries say "Materialised", first in FY2017. Latest entry: FY2025.
JAC Recruitment moved to the "Worse" side of this theme in 2018, 4 years before the typical company in this theme (2022).
The whole theme swung hardest in 2026: 17 of 32 companies on the "Worse" side.
25 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets held by JAC Personnel Eastern Seaboard Recruitment Ltd, a consolidated subsidiary, and the fixed assets and goodwill held by 株式会社バンテージポイント could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
In FY 2025, impairment losses due to earnings falling short of expectations arose on fixed assets and goodwill, including those of バンテージポイント, and impairment losses of ¥112 million were recognized. - FY2024MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets and related goodwill held by JAC Recruitment Pte. Ltd. and other consolidated subsidiaries, and the goodwill of 株式会社バンテージポイント, could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
In FY 2024, impairment losses of ¥766 million were recognized on fixed assets and goodwill, including ¥257 million on バンテージポイント goodwill and ¥244 million on overseas business goodwill. - FY2024-H1MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets held by JAC Personnel Recruitment Ltd and other consolidated subsidiaries could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
An impairment loss of ¥76 million was recognized on operating assets in Thailand because the originally projected earnings could no longer be expected. - FY2023MitigatedAnnual report
「There were no applicable matters during the consolidated fiscal year ended 31 December 2023 (from 1 January 2023 to 31 December 2023).」
No impairment losses, including goodwill impairment, were recognized in FY 2023, and the goodwill balance declined from ¥814 million to ¥721 million. The risk itself continues to be disclosed. - FY2022MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets held by 上海杰爱士人力资源有限公司 and other consolidated subsidiaries could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
Impairment losses totaling ¥29 million were recognized, comprising ¥28 million on fixed assets in Shanghai and ¥1 million on fixed assets in Hong Kong. - FY2022-Q2MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets held by 上海杰爱士人力资源有限公司, a consolidated subsidiary, could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
Impairment losses of ¥26 million were recognized on the fixed assets of 上海杰爱士人力资源有限公司 because earnings fell short of expectations. - FY2021MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets held by JAC Personnel Recruitment Ltd and other consolidated subsidiaries, together with the related goodwill, could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
In FY 2021, impairment losses of ¥8 million were again recognized in the domestic job advertising business and ¥23 million in the overseas business, including an ¥18 million impairment of goodwill. - FY2021-Q3MaterialisedAnnual report
「During the nine-month period of the current fiscal year, impairment losses of ¥8 million were recognized in the domestic job advertising business reporting segment and ¥4 million in the overseas business reporting segment. … During the nine-month period of the current fiscal year, impairment losses of ¥18 million were recognized in the overseas business reporting segment.」
Impairment losses of ¥8 million were recognized in the domestic job advertising business and ¥4 million on fixed assets and ¥18 million on goodwill in the overseas business, resulting in new impairments due to earnings falling short of expectations. - FY2021-Q2MaterialisedAnnual report
「Because the originally projected earnings from the fixed assets held by 株式会社シー・シー・コンサルティング, a consolidated subsidiary, could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
Impairment losses of ¥8 million were recognized on software and other assets held by シー・シー・コンサルティング, which operates the domestic job advertising business. - FY2020-Q2MaterialisedAnnual report
「Because the fixed assets held by JAC Recruitment International Ltd and other consolidated subsidiaries, together with the related goodwill, were affected by the spread of COVID-19 and other factors and the originally projected earnings could no longer be expected, we reduced their carrying amounts to recoverable amounts and recognized the reductions as impairment losses under extraordinary losses.」
Impairment losses totaling ¥1,580 million were recognized, comprising ¥249 million on fixed assets and ¥1,331 million on goodwill related to the overseas business. The impairment risk for goodwill related to JRA has materialized. - FY2020-Q1WorsenedAnnual report
「Upon acquiring the shares of 株式会社バンテージポイント on 31 January 2020 and making it a new consolidated subsidiary, goodwill in the domestic recruitment business segment increased by ¥740 million.」
The acquisition of バンテージポイント increased goodwill by ¥740 million, expanding the goodwill subject to impairment risk. - FY2019RestatedAnnual report
「Our group recognized goodwill when 株式会社シー・シー・コンサルティング became a consolidated subsidiary in December 2013 and JRA became a consolidated subsidiary in March 2018.」
The risk of impairment when profitability declines continues to be disclosed for the goodwill associated with シー・シー・コンサルティング and JRA. - FY2018WorsenedAnnual report
「Our Group recognized goodwill when 株式会社シー・シー・コンサルティング became a consolidated subsidiary in December 2013 and JRA became a consolidated subsidiary in March 2018. We are working to secure profits and growth through business cooperation with 株式会社シー・シー・コンサルティング and JRA. However, if profitability declines because of deteriorating business conditions or failure to progress as expected, recording an impairment loss on goodwill could affect the Group's financial position and operating results.」
In addition to the existing goodwill at 株式会社シー・シー・コンサルティング, significant goodwill arose from the acquisition of JRA in March 2018, expanding the scope of the goodwill impairment risk. - FY2017MaterialisedAnnual report
「At 株式会社シー・シー・コンサルティング, a consolidated subsidiary, the carrying amount was reduced to its recoverable amount because the earnings initially expected at the time of acquisition could no longer be anticipated, and the reduction was recorded as an impairment loss under extraordinary loss. Goodwill: ¥87 million」
Because the earnings expected at the time of acquisition could no longer be anticipated, an impairment loss of ¥87 million was actually recorded on goodwill at 株式会社シー・シー・コンサルティング.