Uncertainty in the valuation of goodwill and customer-related assets arising from the acquisition of シダックス
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2025: 1 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Changes in the economic environment surrounding シダックスヒューマン&フードサービス株式会社 or in its operating conditions relating to the valuation of goodwill and customer-related assets, or their useful lives or amortisation periods, could have a material effect on the consolidated financial statements for the following consolidated fiscal year.」
The company continues to describe valuation uncertainty relating to goodwill of ¥7,685 million and customer-related assets of ¥13,006 million associated with シダックス's food and social services businesses, using revenue growth and inflation as the main assumptions. - FY2025First statedAnnual report
「Changes in the economic environment surrounding シダックス株式会社 or in its operating conditions relating to the valuation of goodwill and customer-related assets, or their useful lives or amortisation periods, could have a material effect on the consolidated financial statements for the following consolidated fiscal year.」
The company recognised goodwill of ¥12,539 million and customer-related assets of ¥24,476 million relating to シダックス and valued them using revenue growth, customer attrition and inflation as the main assumptions. It newly disclosed that changes in estimates could have a material effect on the financial statements for the following fiscal year.