Happiness and D (3174) · RiskRestated
Contingent-liability and goodwill-impairment risks associated with M&A investment
First written in FY2023. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Post-M&A Integration and Goodwill Impairment RiskA theme 474 companies write about · 508 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
60 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 187 companies compared. The sentences above are computed from all 187.Comparing 200 of the theme's 509 threads.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「⑤ M&A and other investments Unspecified Medium High ・Contingent liabilities or unrecognised liabilities may arise following an acquisition ・Goodwill or other intangible assets may arise ・Profitability may be misjudged ・Results may fall substantially short of the business plan」
The Company reaffirmed the risks of contingent liabilities, goodwill, misjudgement of profitability, shortfalls against plans and impairment charges associated with its M&A expansion policy as major risks with a medium likelihood of occurrence and high impact. - FY2023First statedAnnual report
「Following an acquisition, contingent liabilities or unrecognised liabilities may arise; goodwill or other intangible assets may arise; profitability may be misjudged; and results may fall substantially short of the business plan.」
In connection with the active promotion of M&A, the Company identified contingent liabilities, goodwill, misjudgement of profitability, shortfalls against business plans and impairment charges as major risks for the first time.