Recognition of a full impairment loss on goodwill
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2023: 7 of 13 companies on the "Worse" side.
1 other company's latest entry also says "Achieved".
- FY2026AchievedAnnual report
「Because the performance of 株式会社バニヤンズ remained below the plan initially formulated, the company examined its future recoverability in light of the business outlook and recorded ¥78.017 million as an impairment loss on goodwill in extraordinary losses.」
The entire ¥78.017 million of goodwill related to バニヤンズ was impaired, reducing the goodwill balance on the consolidated balance sheet to zero. - FY2026-H1First statedAnnual report
「As a result of recording a gain on negative goodwill of ¥3.543 million as extraordinary income and an impairment loss of ¥78.017 million as an extraordinary loss, among other factors, the interim net loss attributable to owners of the parent was ¥145.258 million, compared with interim net income attributable to owners of the parent of ¥34.817 million in the same interim period of the previous year.」
The company recorded an impairment loss of ¥78.017 million during the current interim consolidated accounting period, and the notes state that intangible assets decreased because all goodwill was impaired.