Risk of Goodwill Impairment and Impact on Results from the Acquisition of エイム
First written in FY2017-Q1. 6 of 14 entries say "Restated". Latest entry: FY2026.
Ubiquitous AI moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 37 of 90 companies on the "Worse" side.
45 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「With respect to goodwill related to Grapesystem, the business environment from the next consolidated fiscal year onward is expected to deteriorate significantly due to customers restraining investment in response to changes in the external and business environments and the termination of an agency agreement for a core product. As the originally anticipated earnings can no longer be expected, the carrying amount was reduced to its recoverable amount, and the reduction was recorded as an impairment loss within extraordinary losses.」
The Company recorded an impairment loss of ¥137.875 million on goodwill associated with the acquisition of 株式会社グレープシステム following restrained customer investment and the termination of the agency agreement for a core product. A risk that had been assessed as having no indications of impairment in FY2025 materialized. - FY2025MitigatedAnnual report
「Goodwill of ¥348.407 million, including ¥155.362 million relating to 株式会社ライトストーン and ¥193.045 million relating to 株式会社グレープシステム. Based on the assessment, the Company determined that there were no indications of impairment for this goodwill and recognized no impairment loss.」
For FY2024, the Company determined that there were indications of impairment for 株式会社グレープシステム, whereas for FY2025 it determined that there were no indications of impairment and recognized no impairment loss. However, the possibility remains that an impairment loss could be recorded if results diverge from future business plans. - FY2024WorsenedAnnual report
「Goodwill of ¥442.418 million, including ¥248.215 million relating to 株式会社グレープシステム」
Goodwill arose from making Light Stone and 株式会社グレープシステム subsidiaries, and the Company determined that there were indications of impairment for 株式会社グレープシステム. However, because undiscounted future cash flows exceeded the carrying amount, no impairment loss was recognized for the fiscal year. - FY2023RestatedAnnual report
「However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Continues the risk of goodwill impairment and an impact on results if Aim's and AI Corporation's contributions to results following their acquisition and merger fall below expectations. - FY2020RestatedAnnual report
「In April 2016, the Company made Aim Co., Ltd. a subsidiary, and in April 2017 made AI Corporation Co., Ltd. a subsidiary; the two companies merged in July 2018. The Company expects them to contribute to the performance of the Company Group. However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Continues the risk of goodwill impairment and an impact on results if Aim's and AI Corporation's contributions to results following their acquisition and merger fall below expectations. - FY2019RestatedAnnual report
「In April 2016, the Company made Aim Co., Ltd. a subsidiary, and in April 2017 made AI Corporation Co., Ltd. a subsidiary; the two companies merged in July 2018. The Company expects them to contribute to the performance of the Company Group. However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Continues the risk of goodwill impairment and an impact on results if Aim's and AI Corporation's contributions to results following their acquisition and merger fall below expectations. - FY2018-Q2ReframedAnnual report
「In April 2016, the Company made Aim Co., Ltd. a subsidiary, and in April 2017 made AI Corporation Co., Ltd. a subsidiary, expecting both to contribute to the performance of the Company Group. However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Expanded the scope from the previous risk associated with the acquisition of Aim to the risk of goodwill impairment and an impact on results relating to both M&A transactions involving Aim and AI Corporation. - FY2017RestatedAnnual report
「However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Continues to disclose the risk of goodwill impairment and an impact on results following the acquisition of Aim. - FY2017-Q3RestatedAnnual report
「However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Continues to disclose the risk of goodwill impairment or other charges if Aim's contribution to results following the acquisition falls below expectations. - FY2017-Q2RestatedAnnual report
「In April 2016, the Company made Aim Co., Ltd. a subsidiary and expects it to contribute to the performance of the Company Group. However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Continues to disclose the risk of goodwill impairment or other charges if Aim's contribution to results following the acquisition falls below expectations. - FY2017-Q1First statedAnnual report
「In April 2016, the Company made Aim Co., Ltd. a subsidiary and expects it to contribute to the performance of the Company Group. However, if results fall below the initial assumptions due to changes in the business environment or other factors, goodwill impairment or other charges may arise and could affect the performance and financial position of the Company Group.」
Newly disclosed the risk that goodwill impairment or other charges could arise if Aim's contribution to results following the acquisition falls below expectations.