Goodwill Impairment Risk
First written in FY2016. 5 of 30 entries say "Materialised", first in FY2025. Latest entry: FY2026.
ODK Solutions Company moved to the "Worse" side of this theme in 2025, 4 years after the typical company in this theme (2021).
The whole theme swung hardest in 2026: 17 of 32 companies on the "Worse" side.
25 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Shinagawa-ku, Tokyo: Goodwill ¥196.066 million」
An impairment loss of ¥196.066 million was recorded on goodwill related to NINJAPAN, marking the actual occurrence of goodwill impairment risk for the second consecutive year. - FY2026-H1Decrease in goodwill balanceAnnual report
「Goodwill 304,455 287,577 Goodwill amortization 4,757 16,877」
The goodwill balance decreased from ¥304.455 million at the end of the previous consolidated fiscal year to ¥287.577 million, and goodwill amortization for the six months ended the second quarter was ¥16.877 million. No impairment was reported. - FY2025MaterialisedAnnual report
「The decrease was recognized as an impairment loss of ¥109.747 million under extraordinary losses. The main components were customer-related assets of ¥73.225 million, goodwill of ¥29.785 million and software of ¥6.546 million.」
An impairment loss of ¥109.747 million, including ¥29.785 million of goodwill, was recorded on operating assets including goodwill related to the acquisition of NINJAPAN, resulting in the actual occurrence of goodwill impairment risk. - FY2025-H1Decrease in goodwill balanceAnnual report
「Goodwill 74,446 69,689」
The goodwill balance decreased from ¥74.446 million at the end of the previous consolidated fiscal year to ¥69.689 million. Goodwill amortization was ¥4.757 million, and no impairment was reported. - FY2024Decrease in goodwill balanceAnnual report
「Goodwill 83,962 74,446」
The goodwill balance decreased from ¥83.962 million at the end of the previous consolidated fiscal year to ¥74.446 million, and amortization continues. No impairment was reported. - FY2024-Q3Decrease in goodwill balanceAnnual report
「Goodwill 83,962 76,825」
The goodwill balance decreased from ¥83.962 million at the end of the previous consolidated fiscal year to ¥76.825 million, and amortization continues. No impairment was reported. - FY2024-Q2Decrease in goodwill balanceAnnual report
「Goodwill 83,962 79,204」
The goodwill balance decreased from ¥83.962 million at the end of the previous consolidated fiscal year to ¥79.204 million, and amortization continues. No impairment was reported. - FY2024-Q1Decrease in goodwill balanceAnnual report
「Goodwill 83,962 81,583」
The goodwill balance decreased from ¥83.962 million at the end of the previous consolidated fiscal year to ¥81.583 million, and amortization of ¥2.378 million was recorded in the first quarter. - FY2023RestatedAnnual report
「The amount of goodwill recognized was ¥41.083 million, and straight-line amortization is being carried out over 10 years.」
Straight-line amortization over 10 years continues for the ¥41.083 million of goodwill related to the acquisition of a business from クシム. - FY2023-Q3Goodwill amount finalized and reducedAnnual report
「Upon finalizing this provisional accounting treatment, the initially allocated acquisition cost was reviewed. As a result of, among other factors, an increase in customer-related assets, the provisionally calculated goodwill amount of ¥111.197 million decreased by ¥70.114 million to ¥41.083 million.」
The provisional goodwill amount of ¥111.197 million related to the acquisition of a business from クシム decreased by ¥70.114 million to ¥41.083 million upon finalization of the acquisition cost allocation. - FY2023-Q2Goodwill recognized again; provisional amount increasedAnnual report
「(1) Amount of goodwill recognized ¥111.197 million The goodwill amount was calculated provisionally because the allocation of the acquisition cost had not been completed at the end of the second quarter of the consolidated fiscal period.」
Goodwill of ¥111.197 million was provisionally recognized in connection with the acquisition of a business from クシム. The balance increased from ¥51.367 million at the end of the previous consolidated fiscal year, and the amortization period was scheduled to be determined after the acquisition cost allocation was completed. - FY2023-Q1Lower Goodwill Balance and Continued AmortizationAnnual report
「Goodwill 51,367 50,015」
The goodwill balance decreased from ¥51.367 million at the end of the previous consolidated fiscal year to ¥50.015 million, and goodwill amortization of ¥1.351 million was recorded in the first quarter. - FY2022Goodwill balance finalized; amortization continuesAnnual report
「The amount of goodwill recognized was ¥54.070 million. The allocation of the acquisition cost was completed at the end of the consolidated fiscal year, finalizing the goodwill amount. Straight-line amortization is being carried out over 10 years.」
The goodwill amount of ¥54.070 million related to the acquisition of ECS was finalized, and straight-line amortization over 10 years continues. No impairment was reported. - FY2022-Q3Goodwill amortization beginsAnnual report
「Goodwill - 52,719 Depreciation and amortization ¥339.017 million ¥321.560 million Goodwill amortization - 1,351」
Goodwill recognized in connection with the acquisition of ECS amounted to ¥52.719 million, and goodwill amortization of ¥1.351 million was recorded during the nine months ended the third quarter. No impairment was reported. - FY2022-Q2Goodwill recognized againAnnual report
「(1) Amount of goodwill recognized ¥54.070 million」
Goodwill of ¥54.070 million was provisionally recognized in connection with the acquisition of ECS. The amortization period was stated to be under review, and no impairment was reported in the quarterly report. - FY2021DroppedAnnual report
「Goodwill amortization 4,054 -」
No goodwill amortization was recorded during the year, and no balance was reported on the consolidated balance sheet. Accordingly, no disclosure of risks after the goodwill balance was eliminated could be confirmed. - FY2020-Q1Goodwill balance eliminatedAnnual report
「Goodwill 4,054 -」
The goodwill balance fell from ¥4.054 million at the end of the previous consolidated fiscal year to zero at the end of the first quarter. Goodwill amortization of ¥4.054 million was recorded, and no impairment was reported. - FY2019Decrease in BalanceAnnual report
「Goodwill 20,274 4,054」
The goodwill balance decreased from ¥20.274 million at the end of the previous consolidated fiscal year to ¥4.054 million. No impairment was reported. - FY2019-Q3Decrease in BalanceAnnual report
「Goodwill 20,274 8,109」
The goodwill balance decreased from ¥20.274 million at the end of the previous consolidated fiscal year to ¥8.109 million at the end of the third quarter. No impairment was reported. - FY2019-Q2Decrease in BalanceAnnual report
「Goodwill 20,274 12,164」
The goodwill balance decreased from ¥20.274 million at the end of the previous consolidated fiscal year to ¥12.164 million at the end of the second quarter. - FY2019-Q1Decrease in BalanceAnnual report
「Goodwill 20,274 16,219」
The goodwill balance decreased from ¥20.274 million at the end of the previous consolidated fiscal year to ¥16.219 million at the end of the first quarter. - FY2018Decrease in BalanceAnnual report
「At the end of the current consolidated fiscal year, goodwill of ¥20.274 million was recorded under assets. This goodwill is amortized on a straight-line basis over 10 years, taking into account the business conditions of the consolidated subsidiary.」
The goodwill balance decreased from ¥36.494 million in the previous fiscal year to ¥20.274 million. The 10-year straight-line amortization and the possibility of a reduction if the subsidiary's performance deteriorates remain applicable. - FY2018-Q3Decrease in BalanceAnnual report
「Goodwill 36,494 24,329」
The goodwill balance decreased from ¥36.494 million at the end of the previous consolidated fiscal year to ¥24.329 million at the end of the third quarter. No impairment was reported. - FY2018-Q2Decrease in BalanceAnnual report
「Goodwill 36,494 28,384」
The goodwill balance decreased from ¥36.494 million at the end of the previous consolidated fiscal year to ¥28.384 million at the end of the second quarter. No impairment was reported. - FY2018-Q1Decrease in BalanceAnnual report
「Goodwill 36,494 32,439」
The goodwill balance decreased from ¥36.494 million at the end of the previous consolidated fiscal year to ¥32.439 million at the end of the first quarter. - FY2017Decrease in BalanceAnnual report
「At the end of the current consolidated fiscal year, goodwill of ¥36.494 million was recorded under assets. This goodwill is amortized on a straight-line basis over 10 years, taking into account the business conditions of the consolidated subsidiary.」
The goodwill balance decreased from ¥52.713 million in the previous fiscal year to ¥36.494 million, while the 10-year amortization period and the possibility of a reduction if the subsidiary's performance deteriorates remain applicable. - FY2016First statedAnnual report
「At the end of the current consolidated fiscal year, goodwill of ¥52.713 million was recorded under assets. This goodwill is amortized on a straight-line basis over 10 years, taking into account the business conditions of the consolidated subsidiary, and is expected to generate benefits over the applicable amortization period. However, if circumstances arise in which the benefits are expected to cease earlier than the period estimated at the time of acquisition due to a deterioration in the consolidated subsidiary's performance or other factors, a corresponding reduction in the goodwill balance may become necessary, which could affect the Group's results and financial position.」
The disclosure states a goodwill balance of ¥52.713 million and a 10-year amortization period, and notes the possibility of a reduction if the subsidiary's performance deteriorates.