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DeNA (2432) · InitiativeRestated

Strengthening profitability management and impairment monitoring at the individual game-title level

First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2024-Q3.

4entries
4years
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ProgressHeldSoftenedWorseFirst statedFY2021AdvancedFY2022RestatedFY2023 – FY2024-Q32021: 120212022: 120222023: 120232024: 12024
Same theme, other companies
Impairment Due to Revised Revenue Plans for Game Software AssetsA theme 19 companies write about · 21 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2019: 8 of 12 companies on the "Worse" side.

0 other companies' latest entry also says "Restated".

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 19 companies compared. The sentences above are computed from all 19.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q3RestatedAnnual report

    「In the game business, individual game titles are recognized as cash-generating units.」

    The method of monitoring profitability and impairment by individual game title, rather than for the game business as a whole, remains in place.
  2. FY2023RestatedAnnual report

    「Within the game business segment, individual game titles are recognized as cash-generating units.」

    The method of monitoring profitability and impairment by individual game title, rather than for the game business as a whole, remains in place.
  3. FY2022AdvancedAnnual report

    「Within the game business segment, individual game titles are recognized as cash-generating units.」

    Profitability and impairment monitoring by individual game title, rather than for the game business as a whole, continued for the full fiscal year, with valuations based on projected future revenue and operating expenses for each title.
  4. FY2021First statedAnnual report

    「Cash inflows generated by each game application are generally independent of the cash inflows generated by other game applications. In addition, since the current consolidated fiscal year, we have strengthened monitoring related to profitability management and established a system for more accurately aggregating development costs and estimating future cash flows for each game application.」

    In light of the independence of cash inflows for each game application, the company has newly outlined a profitability management and monitoring system that refines the aggregation of development costs and the estimation of future cash flows.
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Strengthening profitability management and impairment monitoring at the individual game-title level | DeNA Co.,Ltd. (2432) | Komori