Risk of Contingent Liabilities, Goodwill and Failure to Achieve Expected Results Following Acquisitions
First written in FY2026. 1 of 2 entries say "Materialised", first in FY2027-H1. Latest entry: FY2027-H1.
Aeon Kyushu moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
44 other companies' latest entry also says "Materialised".
- FY2027-H1MaterialisedAnnual report
「(1) Amount of goodwill recognised ¥3,093 million The amount of goodwill recognised is a provisional estimate, as the allocation of the acquisition cost had not been completed as of the end of the interim consolidated accounting period.」
In connection with the acquisition of トキハインダストリー, ¥3,093 million of goodwill was provisionally recognised, and the risk of goodwill arising after the acquisition materialised. - FY2026First statedAnnual report
「Following an acquisition, contingent liabilities or unrecognised liabilities may arise, and new goodwill may be recognised as a result of the acquisition, increasing amortisation expense. If these factors prevent the company from achieving the expected results, they may affect its business performance, financial position and other matters.」
While pursuing M&A as a means of growth, the company identified contingent liabilities and unrecognised liabilities after acquisitions, increased goodwill amortisation expense, and failure to achieve the expected results as new risks.