Declining Software Asset Profitability and Impairment Risk
First written in FY2016. 7 of 10 entries say "Restated". Latest entry: FY2026-H1.
Nextgen moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 21 of 48 companies on the "Worse" side.
33 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
Reconfirms that there have been no material changes in the risks of reduced profitability of software assets and impairment. - FY2025MaterialisedAnnual report
「In connection with the decision during the fiscal year to discontinue development of software for internal use among the business assets owned by the Group, the carrying amount was reduced to its recoverable amount, and the reduction of ¥32.484 million was recognised as an impairment loss under extraordinary losses.」
Following the discontinuation of development of software for internal use, an impairment loss of ¥32.484 million was recognised, and the risks related to software asset profitability and investment recovery materialised. - FY2024RestatedAnnual report
「If changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the Group's operating results.」
Continues to disclose the impairment risk arising from reduced profitability of software assets and the inability to recover the investment, even as software assets increase. - FY2022RestatedAnnual report
「However, if changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the Group's operating results.」
Continues to disclose the possibility of impairment arising from reduced profitability of software assets and the inability to recover the investment. No impairment loss was recognised during the fiscal year. - FY2021MaterialisedAnnual report
「As the profit or loss generated by the business has remained negative, the carrying amount of the above asset group was reduced to its recoverable amount, and the reduction was recognised as an impairment loss under extraordinary losses.」
An impairment loss of ¥36.759 million was recognised on software for internal use related to the CPaaS business, realising the risk of reduced profitability of software assets. - FY2020RestatedAnnual report
「However, if changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the Group's operating results.」
Reiterates the impairment risk arising from reduced profitability of software assets and the inability to recover the investment. - FY2019RestatedAnnual report
「However, if changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the Group's operating results.」
The company continues to disclose the impairment risk arising from reduced profitability of software assets and the inability to recover the investment, even as software assets increase. - FY2018RestatedAnnual report
「If changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the Group's operating results.」
Reiterates the impairment risk arising from reduced profitability of software assets and the inability to recover the investment. - FY2017RestatedAnnual report
「However, if changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the company's operating results.」
Reiterates the decline in profitability of software held and the possibility of impairment. - FY2016First statedAnnual report
「If changes in the business environment significantly reduce the profitability of software held by the company in the future and prevent recovery of the investment, an impairment loss may arise and affect the company's operating results.」
Discloses the possibility of impairment resulting from reduced profitability of software held and the inability to recover the investment.