Komori
Nextgen (3842) · RiskRestated

Declining Software Asset Profitability and Impairment Risk

First written in FY2016. 7 of 10 entries say "Restated". Latest entry: FY2026-H1.

10entries
10years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2020RestatedFY2022 – FY20242016: 120162017: 120172018: 120182019: 120192020: 120202021: 120212022: 120222023: 020232024: 120242025: 22025
Same theme, other companies
Impairment risk due to declining recoverability of software investments and development assetsA theme 108 companies write about · 112 as a headwind · 0 as a tailwind

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".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 108 companies compared. The sentences above are computed from all 108.
Full recordFilings, disclosures and news, newest first
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
Moved together

"Improved operating profit driven by SBC licence sales and maintenance projects" moved the same way as this thread, in the same document, in 2 of its 10 moves.

22★12
  1. ★This thread
  2. 1Improved operating profit driven by SBC licence sales and maintenance projects2×
  3. 2Medium-Term Targets for CAGR, Revenue and Operating Profit2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
Nextgen's next results are scheduled for 2026-11-06. Read the earnings preview
News
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