Impairment risk for land, goodwill and other assets arising from mergers
First written in FY2016. 6 of 9 entries say "Materialised", first in FY2017. Latest entry: FY2027-H1.
Arata moved to the "Worse" side of this theme in 2017.
0 other companies' latest entry also says "Other".
- FY2027-H1Goodwill Amount FinalizedAnnual report
「As a result, the provisionally calculated goodwill of ¥8,631 million decreased by ¥5,068 million once the accounting treatment was finalized, while other intangible assets increased by ¥7,739 million and deferred tax liabilities increased by ¥2,670 million.」
The provisional purchase price allocation relating to the acquisition of MAPホールディングス and other entities was finalized, reducing goodwill by ¥5,068 million. - FY2026WorsenedAnnual report
「The amount of goodwill is provisional because the allocation of the acquisition cost had not been completed as of the end of the consolidated fiscal year. If the assumptions need to be revised, estimated future cash flows may decline, potentially requiring goodwill impairment in the following consolidated fiscal year.」
Goodwill of ¥8,631 million was provisionally recognized in connection with the acquisition of MAPホールディングス, and the possibility of impairment due to revisions to future cash flows is described. - FY2024MaterialisedAnnual report
「Because the profitability of the business assets described above had declined, their carrying amount was reduced to the recoverable amount, and the decrease of ¥153 million was recognized as an impairment loss. The recoverable amount was measured based on value in use, but was determined to be zero because no future cash flows were expected.」
An impairment loss of ¥153 million was recognized for business assets in Komaki, Aichi Prefecture due to declining profitability and the lack of expected future cash flows. - FY2022MaterialisedAnnual report
「Because the sale of the rental assets described above had been decided, their carrying amount was reduced to the recoverable amount, and the decrease of ¥208 million was recognized as an impairment loss. The recoverable amount was measured based on net realizable value and valued using the planned sale price.」
The full-year disclosure specifies the reason for the ¥208 million impairment loss on rental assets in Kitakyushu, Fukuoka Prefecture following the decision to sell them, as well as the assets concerned. - FY2022-Q3MaterialisedAnnual report
「Impairment loss - 208」
An impairment loss of ¥208 million was recognized for the nine-month period of FY2022, quantifying the occurrence of impairment risk. Details of the assets concerned are not shown in the table in the main text. - FY2018MaterialisedAnnual report
「Because the sale of the rental assets described above had been decided, their carrying amount was reduced to the recoverable amount, and the decrease of ¥103 million was recognized as an impairment loss. The recoverable amount was measured based on net realizable value and valued using the sale price.」
An impairment loss of ¥103 million was recognized for rental assets in Anjo, Aichi Prefecture following the decision to sell them, indicating that the impairment risk had materialized. - FY2018-Q3MaterialisedAnnual report
「Impairment loss - 103」
An impairment loss of ¥103 million was recognized for the nine-month consolidated period. The statement of income in the main text does not provide details of the assets concerned. - FY2017MaterialisedAnnual report
「Because the profitability of the business assets described above had declined, their carrying amount was reduced to the recoverable amount, and the decrease of ¥7 million was recognized as an impairment loss. The recoverable amount was measured based on value in use, but was determined to be zero because no future cash flows were expected.」
An impairment loss of ¥7 million was recognized for business assets in Bangkok, Thailand due to declining profitability, indicating that the impairment risk had materialized. - FY2016First statedAnnual report
「If the road valuation falls significantly below the current carrying value of land, or if a branch records losses for 2 consecutive fiscal years, it will be necessary to recognize indications of impairment. If the assets are judged unlikely to be recoverable in the future, impairment losses may be recorded as extraordinary losses.」
An impairment loss of ¥26 million was recognized during the period for business assets in Hong Kong, but this item focuses on the risk disclosure.