Impairment risk arising from changes to plans for large-scale software and other factors
First written in FY2021-Q2. 4 of 7 entries say "Restated". Latest entry: FY2026.
OPTiM moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2020: 4 of 7 companies on the "Worse" side.
9 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Because the investment in the business assets of our consolidated subsidiary 株式会社オプティム・ファーム was no longer expected to be recoverable due to declining profitability and other factors, the carrying amount was reduced to the recoverable amount, and the reduction was recognized as an impairment loss.」
Separately from the impairment risk for large-scale software and other assets, an impairment loss of ¥29.867 million actually arose on the business assets of オプティム・ファーム. - FY2024RestatedAnnual report
「However, if changes to plans or reviews of usage for large-scale software impair its expected revenue-generating or cost-reduction benefits, making amortization or impairment of the assets necessary, this could affect our group's business and performance.」
The Company continues to disclose the risk of amortization and impairment resulting from changes to plans or reviews of usage for large-scale software. It disclosed that there was no impairment loss in FY2024. - FY2023MaterialisedAnnual report
「Because the originally anticipated revenue from the software and goodwill relating to our consolidated subsidiary 株式会社ユラスコア could no longer be expected, the entire carrying amount was recognized as an impairment loss of ¥10.267 million under extraordinary losses.」
The impairment risk resulting from lower expected revenue from large-scale software and other assets materialized as an impairment loss on the software and goodwill of ユラスコア. - FY2022RestatedAnnual report
「However, if changes to plans or reviews of usage for large-scale software impair its expected revenue-generating or cost-reduction benefits, making amortization or impairment of the assets necessary, this could affect our group's business and performance.」
The Company continues to disclose the risk of amortization and impairment resulting from changes to plans or reviews of usage for software assets. - FY2021RestatedAnnual report
「However, if changes to plans or reviews of usage for large-scale software impair its expected revenue-generating or cost-reduction benefits, making amortization or impairment of the assets necessary, this could affect our group's business and performance.」
The Company has reiterated the risk of amortization and impairment resulting from changes to plans or reviews of usage for large-scale software. - FY2021-Q3RestatedAnnual report
「However, if changes to plans or reviews of usage for large-scale software impair its expected revenue-generating or cost-reduction benefits, making amortization or impairment of the assets necessary, this could affect our group's business and performance.」
The Company has reiterated the loss of expected revenue-generating or cost-reduction benefits, and the risk of amortization and impairment, resulting from changes to plans or reviews of usage for large-scale software. - FY2021-Q2First statedAnnual report
「However, if changes to plans or reviews of usage for large-scale software impair its expected revenue-generating or cost-reduction benefits, making amortization or impairment of the assets necessary, this could affect our group's business and performance.」
The Company newly disclosed the risk that changes to plans or reviews of usage for large-scale software could impair expected revenue generation and cost-reduction benefits, resulting in amortization or impairment.