Recoverability of Goodwill Related to Business Combinations
First written in FY2016-Q3. 1 of 10 entries say "Materialised", first in FY2016. Latest entry: FY2026-H1.
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
18 other companies' latest entry also says "Other".
- FY2026-H1Amortization of goodwill in progressAnnual report
「Goodwill 518,164 498,313」
The goodwill balance declined from ¥518.164 million at the end of the previous period to ¥498.313 million. Amortization was progressing, and there was no disclosure that an impairment loss had been recorded during the current interim consolidated accounting period. - FY2025Recognition and amortization of goodwill from the acquisition of GIVERSAnnual report
「Goodwill ¥52.413 million"; "Straight-line amortization over 15 years」
The annual report specified the recognition of ¥52.413 million of goodwill from the acquisition of GIVERS and its straight-line amortization over 15 years. The goodwill balance at period-end was ¥518.164 million. - FY2025-H1Increase in goodwill from the acquisition of GIVERSAnnual report
「Goodwill 505,455 538,016」
The goodwill balance increased from ¥505.455 million at the end of the previous period to ¥538.016 million. The Company disclosed that ¥52.413 million of goodwill arose from the acquisition of GIVERS and would be amortized evenly over 15 years. - FY2024Continued goodwill amortizationAnnual report
「Goodwill 541,664 505,455」
The goodwill balance declined from ¥541.664 million at the end of the previous period to ¥505.455 million, with amortization of ¥36.209 million during the current period. No impairment loss was disclosed. - FY2024-Q3Amortization of goodwill in progressAnnual report
「Goodwill 541,664 514,507」
The goodwill balance declined from ¥541.664 million at the end of the previous consolidated fiscal year to ¥514.507 million. Goodwill amortization during the cumulative consolidated third quarter period was ¥27.156 million, and no impairment was disclosed. - FY2023Goodwill arising again from a new business combinationAnnual report
「Goodwill of ¥541.664 million acquired through a business combination is recorded as the excess earning power expected from the future business development of the acquired company, representing the difference between the acquisition cost and the fair value at the acquisition date of the acquired company's identifiable assets and liabilities. It is amortized systematically on a straight-line basis over the period in which its effects are expected to continue.」
The acquisition of an e-commerce company and other businesses resulted in goodwill of ¥541.664 million being recorded again, and the potential for impairment if future cash flows fall below the recoverable amount was again subject to disclosure. - FY2021DroppedAnnual reportThe major risks and notes for the current year do not disclose the recoverability of goodwill arising from business combinations. There was also no goodwill balance for the current year.
- FY2017Cited as achievedAnnual report
「Goodwill 2,684,314」
The comparative information states that impairment losses on goodwill and other assets arising from the acquisition of AC Real Estate were recorded in the previous period. There was no goodwill balance at the end of the current period. - FY2016MaterialisedAnnual report
「After verifying the valuation of AC Real Estate based on all measures taken and carefully considering its recoverable amount, the Group recorded an impairment loss of ¥2,690 million.」
The recoverable amount of goodwill arising from the acquisition of AC Real Estate fell below its carrying amount, and an impairment loss including ¥2,684 million of goodwill was actually recorded. - FY2016-Q3First statedAnnual report
「The goodwill arising from business combinations held by the Company may be subject to impairment if its future recoverable amount falls below its carrying amount and is not expected to recover, potentially affecting the Company's financial position and operating results.」
Goodwill of ¥2,753 million arose from a share transfer, and its valuation and potential impairment are identified as risks.