Goodwill impairment risk due to a subsidiary’s failure to meet its business plan
First written in FY2021. 11 of 12 entries say "Mitigated", first in FY2022. Latest entry: FY2026.
The whole theme swung hardest in 2026: 18 of 35 companies on the "Worse" side.
13 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「At the end of the consolidated fiscal year, goodwill stood at ¥9.618 million, accounting for 0.1% of consolidated total assets.」
Goodwill decreased from ¥54.342 million, or 0.8% of total assets, at the end of the previous fiscal year to ¥9.618 million, or 0.1%, further reducing the balance subject to impairment risk from an acquired subsidiary falling short of its business plan. - 2026-05-08MitigatedResults
「のれん残高が前連結会計年度末の54,342千円から当連結会計年度末には9,618千円となりました。」
のれん残高がさらに縮小し、買収子会社の事業計画未達に関連する減損リスクの評価対象残高が縮小している。 - FY2026-H1MitigatedAnnual report
「Goodwill 54,342 28,854」
Goodwill decreased from ¥54.342 million at the end of the previous consolidated fiscal year to ¥28.854 million at the end of the interim consolidated accounting period, further reducing the balance exposed to impairment risk from an acquired subsidiary falling short of its business plan. - FY2025MitigatedAnnual report
「At the end of the consolidated fiscal year, goodwill stood at ¥54.342 million, accounting for 0.8% of consolidated total assets.」
Goodwill decreased from ¥128.909 million to ¥54.342 million, while its ratio to total assets declined from approximately 2.0% to 0.8%. - FY2025-H1MitigatedAnnual report
「Goodwill 128,909 86,083」
Goodwill decreased from ¥128.909 million at the end of the previous consolidated fiscal year to ¥86.083 million at the end of the interim consolidated accounting period. The balance exposed to impairment risk from an acquired subsidiary falling short of its business plan was reduced. - FY2024-Q3MitigatedAnnual report
「Goodwill 214,562 150,322」
Goodwill decreased from ¥214.562 million at the end of the previous fiscal year to ¥150.322 million at the end of the third quarter of the current fiscal year, confirming a reduction in the balance exposed to impairment risk from an acquired subsidiary falling short of its business plan. It states that there were no impairment losses on significant fixed assets. - FY2024-Q2MitigatedAnnual report
「Goodwill 214,562 171,735」
Goodwill decreased from ¥214.562 million at the end of the previous fiscal year to ¥171.735 million at the end of the second quarter of the current fiscal year, confirming a reduction in the balance exposed to impairment risk associated with an acquired subsidiary falling short of its business plan. The segment information states that there were no impairment losses on significant fixed assets. - FY2024-Q1MitigatedAnnual report
「Goodwill 214,562 193,149」
Goodwill decreased from ¥214.562 million at the end of the previous fiscal year to ¥193.149 million at the end of the first quarter of the current fiscal year, confirming a reduction in the balance exposed to impairment risk from an acquired subsidiary falling short of its business plan. - FY2023MitigatedAnnual report
「At the end of the consolidated fiscal year, goodwill stood at ¥214.562 million, accounting for 3.6% of consolidated total assets.」
Goodwill decreased from ¥300.214 million, or 5.5% of consolidated total assets, in the previous fiscal year to ¥214.562 million, or 3.6%. - FY2023-Q3MitigatedAnnual report
「Goodwill 300,214 235,975」
Goodwill decreased from ¥300.214 million at the end of the previous fiscal year to ¥235.975 million at the end of the third quarter of the current fiscal year, confirming a reduction in the balance exposed to goodwill impairment risk. - FY2022MitigatedAnnual report
「At the end of the consolidated fiscal year, goodwill stood at ¥300.214 million, accounting for 5.5% of consolidated total assets.」
Goodwill decreased from ¥385.867 million, or 7.2% of consolidated total assets, in the previous fiscal year. It was determined that no signs of impairment were present in the goodwill related to Aikam and Four. - FY2021First statedAnnual report
「At the end of the consolidated fiscal year, goodwill stood at ¥385.867 million, accounting for 7.2% of consolidated total assets. If an acquired subsidiary or other entity falls short of its business plan due to changes in the business environment or other factors, an impairment loss on the goodwill would be recognized, which could adversely affect the performance and financial condition of the Group.」
With goodwill of ¥385.867 million, or 7.2% of consolidated total assets, the risk of impairment due to acquired subsidiaries falling short of their business plans was explicitly disclosed. Although the disclosures for Aikam and Four mention shortfalls against business plans and unstable performance, it was determined that there were no signs of impairment in the current fiscal year.