Hip (2136) · RiskDropped
Goodwill Impairment Risk
First written in FY2017. 1 of 2 entries say "Dropped", first in FY2018. Latest entry: FY2018.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Impairment of Goodwill and Software Due to Subsidiaries Falling Short of Earnings ExpectationsA theme 70 companies write about · 75 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2026: 16 of 32 companies on the "Worse" side.
4 other companies' latest entry also says "Dropped".
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 70 companies compared. The sentences above are computed from all 70.Full recordFilings, disclosures and news, newest first
- FY2018DroppedAnnual report
「Because we have no subsidiaries, we do not prepare consolidated financial statements.」
Following the sale of the subsidiary and the change to non-consolidated financial reporting, the goodwill impairment risk related to the subsidiary disclosed in the previous fiscal year no longer appears in the current fiscal year’s disclosures. - FY2017First statedAnnual report
「The company also assesses the recoverability of the goodwill based on the performance and business plans of its subsidiaries. If the earnings initially anticipated can no longer be expected in the future and the need for impairment is identified, the company may record an impairment loss on the goodwill in the relevant consolidated fiscal year.」
The possibility of goodwill impairment if a subsidiary’s results or business plan falls below expectations is explicitly disclosed as a risk for the first time.