Recognition of Goodwill and Cash Outflow from Business Acquisition
First written in FY2024-Q2. 2 of 4 entries say "Advanced", first in FY2024-Q3. Latest entry: FY2026.
HONYAKU Center moved to the "Worse" side of this theme in 2026.
0 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Because the excess earning power assumed in the business plan considered at the time of the business acquisition was no longer expected to materialise, the carrying amount was reduced to the recoverable amount, and the reduction was recorded as an impairment loss under extraordinary losses. The recoverable amount was calculated using value in use, and because projected future cash flows became uncertain, the entire goodwill balance was impaired.」
The entire ¥36.507 million of goodwill recognised in connection with the business acquisition was impaired, indicating that the expected post-acquisition earnings capacity could no longer be anticipated. - FY2024AdvancedAnnual report
「Net cash used in investing activities was ¥60 million, compared with ¥28 million used in the previous fiscal year. The main factor was an outflow of ¥117 million for a business acquisition.」
An outflow of ¥117 million related to the business acquisition was recognised in full-year investing activities, and post-acquisition goodwill of ¥69.366 million and a gain on bargain purchase of ¥69.024 million were also disclosed. - FY2024-Q3AdvancedAnnual report
「Property, plant and equipment and intangible assets stood at ¥984 million, an increase of ¥108 million from the end of the previous fiscal year. This was mainly due to an increase in goodwill.」
Goodwill arising from the business acquisition continued to be recognised as a factor contributing to the increase in property, plant and equipment and intangible assets, and goodwill amortisation of ¥8.160 million was disclosed for the nine-month period ended the third quarter. - FY2024-Q2First statedAnnual report
「Property, plant and equipment and intangible assets stood at ¥987 million, an increase of ¥111 million from the end of the previous fiscal year. This was mainly due to an increase in goodwill.」
During the second quarter, property, plant and equipment and intangible assets increased by ¥111 million due to an increase in goodwill, and cash flow reflected an outflow of ¥117 million for a business acquisition.