Risk of Declining Investee Value and Goodwill Impairment Associated with New Business Investments
First written in FY2016. 17 of 22 entries say "Restated". Latest entry: 2026-05-18.
Sanyo Trading moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2023: 35 of 98 companies on the "Worse" side.
53 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「KOTAIバイオテクノロジーズ㈱に対し、個別財務諸表において取得時における事業計画と実績の比較分析や来期予算を含む将来事業計画の検討の結果、株式取得時に見込まれた超過収益力の毀損によって株式の実質価額が著しく低下しているものと判断し、減損処理を行いました。」
投資先価値低下・のれん減損リスクがKOTAIの超過収益力毀損として発生し、連結上ののれん償却額400,901千円を特別損失に計上した。 - FY2025-H1RestatedAnnual report
「During the first half of the current consolidated fiscal period, there were no material changes in the occurrence of matters among those relating to the business and accounting conditions described in this interim report that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2024-Q2RestatedAnnual report
「当第２四半期連結累計期間において、当四半期報告書に記載した事業の状況、経理の状況等に関する事項の内、投資者の判断に重要な影響を及ぼす可能性のある事項の発生又は前事業年度の有価証券報告書に記載した「事業等のリスク」について重要な変更はありません。」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2023RestatedAnnual report
「However, if the value of an investee company or business declines, the Group’s results and financial position may be affected by goodwill impairment and other accounting treatments.」
M&A等の投資に伴う投資先価値低下・のれん減損リスクと、デュー・ディリジェンスによるリスク回避が引き続き記載されている。 - FY2023-Q2RestatedAnnual report
「当第２四半期連結累計期間において、当四半期報告書に記載した事業の状況、経理の状況等に関する事項の内、投資者の判断に重要な影響を及ぼす可能性のある事項の発生又は前事業年度の有価証券報告書に記載した「事業等のリスク」について重要な変更はありません。」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2021-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2021-Q1RestatedAnnual report
「During the cumulative first-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2020MaterialisedAnnual report
「日本ルフト㈱の収益性が低下したことにより、当該事業用資産から得られる割引前将来キャッシュ・フローの見積り総額が固定資産の帳簿価額を下回ったため、回収可能価額まで減額し、当該減少額127,818千円を減損損失として特別損失に計上しています。」
新規投資先の価値低下・減損リスクが、日本ルフトの収益性低下に伴う固定資産・のれん等127,818千円の減損損失として実際に発生した。 - FY2020-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更がないとされている。 - FY2020-Q1RestatedAnnual report
「During the cumulative first-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2019-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2019-Q2RestatedAnnual report
「During the cumulative second-quarter consolidated period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更はないとされている。 - FY2019-Q1RestatedAnnual report
「During the cumulative first-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更がないと明記されている。 - FY2018RestatedAnnual report
「However, if the value of an investee company or business declines, the Group’s results and financial position may be affected by goodwill impairment and other accounting treatments.」
M&A等の新規投資に伴う投資先価値低下・のれん減損リスクと、デュー・ディリジェンスによるリスク回避が引き続き記載されている。 - FY2018-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更がないと明記されている。 - FY2018-Q2RestatedAnnual report
「During the cumulative second-quarter consolidated period, there were no significant changes in the matters described in the quarterly report concerning business conditions and financial information that could materially affect investors’ decisions, or in the business risks described in the securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更がないと明記されている。 - FY2018-Q1RestatedAnnual report
「During the cumulative first-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更がないとの包括的な記載がある。 - FY2017RestatedAnnual report
「However, if the value of an investee company or business declines, the Group’s results and financial position may be affected by goodwill impairment and other accounting treatments.」
M&A等の投資に伴う投資先価値低下・のれん減損リスクと、デュー・ディリジェンスによるリスク回避策が引き続き記載されている。 - FY2017-Q3RestatedAnnual report
「During the cumulative third-quarter consolidated period, there were no material changes in matters described in this quarterly report concerning the status of the business, financial information and other matters that could materially affect investors' decisions, or in the business and other risks described in the annual securities report for the previous fiscal year.」
新規事業投資に伴う投資先価値低下・のれん減損リスクについて、重要な変更がないと明記されている。 - FY2016First statedAnnual report
「However, if the value of an investee company or business declines, the Group’s results and financial position may be affected by goodwill impairment and other accounting treatments.」
The risk of declining investee-company or business value and goodwill impairment is identified in connection with active investment in M&A and other transactions.