Impairment Risk for Goodwill and Customer-Related Assets
First written in FY2021. 1 of 13 entries say "Mitigated", first in FY2026. Latest entry: FY2026.
2 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「No securities were impaired during the consolidated fiscal year.」
The goodwill balance subject to impairment risk fell to zero, while customer-related assets also declined to ¥77 million. No impairment loss was recognized for the current fiscal year. - FY2026-H1Further decline in balances subject to impairment riskAnnual report
「Property, plant and equipment and intangible assets totaled ¥6,374 million, up 29.5% year on year. Major components were customer-related assets of ¥102 million, down 20.0%, and investment securities of ¥3,489 million, up 76.4%.」
Customer-related assets subject to impairment risk declined to ¥102 million, while the goodwill balance was reported as zero in the interim period disclosure. - FY2025-H1Further decline in balances subject to impairment riskAnnual report
「Property, plant and equipment and other fixed assets totaled ¥4,545 million, down 3.0% year on year. The main components were customer-related assets of ¥154 million, down 14.3%, and investment securities of ¥1,714 million, down 7.2%.」
Customer-related assets declined from ¥180 million at the end of the previous consolidated fiscal year to ¥154 million, while the goodwill balance fell to zero. - FY2024Continued decline in balances subject to impairment riskAnnual report
「The Group has recognized ¥180 million in customer-related assets and ¥109 million in goodwill.」
The balances of customer-related assets and goodwill subject to impairment risk have declined further from ¥231 million and ¥327 million, respectively, in the previous fiscal year. - FY2024-Q3Continued decline in balances subject to impairment riskAnnual report
「Property, plant and equipment and intangible assets totaled ¥4,751 million, down 5.2% year on year. Major components were investment securities of ¥1,828 million, down 10.7%; property, plant and equipment of ¥1,175 million, up 18.3%; and goodwill of ¥163 million, down 50.0%.」
Goodwill subject to impairment risk totaled ¥163 million and customer-related assets totaled ¥192 million, both down from the end of the previous consolidated fiscal year. - FY2024-Q2Continued decline in balances subject to impairment riskAnnual report
「Property, plant and equipment and intangible assets totaled ¥4,921 million, down 1.8% year on year. Major components were customer-related assets of ¥205 million, down 11.1%; goodwill of ¥218 million, down 33.3%; and other intangible assets of ¥565 million, down 15.2%.」
The balances of customer-related assets and goodwill subject to impairment risk have declined to ¥205 million and ¥218 million, respectively. - FY2024-Q1Continued decline in balances subject to impairment riskAnnual report
「Goodwill 327 273 Customer-related assets 231 218」
The balances of goodwill and customer-related assets subject to impairment risk have declined to ¥273 million and ¥218 million, respectively. - FY2023Decline in balances subject to impairment riskAnnual report
「The Group has recognized ¥231 million in customer-related assets and ¥327 million in goodwill, together representing 3.4% of total assets.」
The balances of customer-related assets and goodwill and their ratio to total assets declined from the previous fiscal year, but the disclosure of impairment risk arising from changes in the business plan or market conditions continues. - FY2023-Q3Decline in the balances of goodwill and customer-related assetsAnnual report
「Property, plant and equipment and other fixed assets totaled ¥4,555 million, up 10.5% year on year. The main components were investment securities of ¥1,675 million, up 18.8%, tangible fixed assets of ¥1,016 million, down 5.7%, and goodwill of ¥382 million, down 30.0%.」
The goodwill balance declined from ¥546 million at the end of the previous consolidated fiscal year to ¥382 million, reducing the balance subject to impairment risk. - FY2023-Q2Decline in the balances of goodwill and customer-related assetsAnnual report
「Property, plant and equipment and intangible assets totaled ¥4,459 million, up 8.2% year on year. Major components were customer-related assets of ¥257 million, down 9.1%; goodwill of ¥437 million, down 20.0%; and other intangible assets of ¥683 million, up 294.7%.」
The balances of customer-related assets and goodwill subject to impairment risk have declined to ¥257 million and ¥437 million, respectively. - FY2023-Q1Decline in the balances of goodwill and customer-related assetsAnnual report
「Property, plant and equipment and intangible assets totaled ¥3,958 million, down 4.0% year on year. Major components were investment securities of ¥1,439 million, property, plant and equipment of ¥1,056 million, and goodwill of ¥491 million.」
Goodwill declined from ¥546 million at the end of the previous fiscal year to ¥491 million, while customer-related assets declined from ¥282 million to ¥270 million, reducing the balances subject to impairment risk. - FY2022Decline in goodwill and customer-related asset balances and their percentages of total assetsAnnual report
「The Group has recognized ¥282 million in customer-related assets and ¥546 million in goodwill, together representing 5.8% of total assets.」
The disclosure reports customer-related assets of ¥282 million, goodwill of ¥546 million and a 5.8% share of total assets. The balances declined from ¥334 million and ¥764 million, respectively, and 9.3% in the previous fiscal year, but the impairment risk arising from changes in the business plan or market conditions remains. - FY2021First statedAnnual report
「The Group has recognized ¥334 million in customer-related assets and ¥764 million in goodwill, together representing 9.3% of total assets. The customer-related assets and goodwill arose primarily when the Group made 株式会社Fanplus, formerly EMTG株式会社, which operates numerous fan clubs, fan sites and e-commerce businesses, a wholly owned subsidiary on 30 September 2018, and are attributable to the content business. If the total amount falls below the carrying amount, the carrying amount is reduced to the recoverable amount, with the decrease recognized as an impairment loss.」
The disclosure shows the balances of customer-related assets and goodwill arising from the acquisition of Fanplus and their percentages of total assets, and identifies the possibility that impairment accounting may become necessary due to changes in the business plan or market conditions as a new risk item.