Impairment Risk for Goodwill Due to Uncertainty in Business Plans
First written in FY2024. 1 of 2 entries say "Materialised", first in FY2025. Latest entry: FY2025.
Pr Times 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: 35 of 97 companies on the "Worse" side.
54 other companies' latest entry also says "Materialised".
- FY2025MaterialisedAnnual report
「In the consolidated fiscal year, the business of the Company's consolidated subsidiary 株式会社NAVICUS deviated from the business plan at the time of acquisition, making the originally anticipated excess earning power no longer expected. Accordingly, the carrying amount of goodwill relating to the company was reduced to its recoverable amount, and the reduction of ¥99.118 million was recognized as an impairment loss.」
An impairment loss of ¥99,118 thousand was actually recognized on NAVICUS goodwill due to uncertainty surrounding the acquired company's business plan. - FY2024First statedAnnual report
「The business plan of the acquired company used for the estimate involves uncertainty, and if an event occurs that requires the business plan to be revised, impairment may be required, potentially affecting the consolidated financial statements for the following consolidated fiscal year.」
In connection with the recognition of ¥252,005 thousand in goodwill arising from the acquisitions of Glucose and NAVICUS, the company newly disclosed the uncertainty surrounding the acquired companies' business plans, including order forecasts, and the possibility of future impairment.