Goodwill impairment at a consolidated subsidiary
First written in FY2016-Q3. 2 of 4 entries say "Materialised", first in FY2016. Latest entry: FY2025.
CrowdWorks 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 2023: 34 of 93 companies on the "Worse" side.
52 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「With respect to the goodwill recognized on the acquisitions of Peaceful Morning株式会社, 株式会社シューマツワーカー and 株式会社AI tech, future cash flows were carefully estimated against the backdrop of rapid changes in the business environment, including changes in demand for workers driven by AI and companies' return to the office. As the earnings initially anticipated from the acquisitions could no longer be expected and impairment of excess earning power was identified, goodwill was reduced to its recoverable amount, and the decrease was recognized as an impairment loss.」
A total impairment loss of ¥1,075.141 million was actually recognized on goodwill related to the 3 acquired companies because future earnings could no longer be expected. - FY2022RestatedAnnual report
「The key estimate in valuing goodwill is the subsidiary's excess earning power based on its business plan, and the key assumption is the growth rate of future revenue.」
The ¥91.120 million in goodwill at the subsidiary was valued based on the assumed growth rate of future revenue, and the potential impact if its excess earning power were impaired was disclosed. - FY2016MaterialisedAnnual report
「As the earnings anticipated at the time of the investment could no longer be expected, the entire carrying amount was recognized as an impairment loss.」
Of the ¥38.586 million in goodwill related to SeAL, a ¥32.798 million impairment loss was recognized, and the risk materialized as an actual loss. - FY2016-Q3First statedAnnual report
「A quarterly net loss was recorded due to the recognition of a ¥32.798 million impairment loss on goodwill related to a consolidated subsidiary.」
An impairment loss on goodwill related to a subsidiary was actually incurred and recognized.