Risk of Impairment Losses on Goodwill and Other Assets Due to Acquired Companies Missing Performance Targets
First written in FY2023. 1 of 3 entries say "Materialised", first in FY2025. Latest entry: FY2026.
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
25 other companies' latest entry also says "Mitigated".
- FY2026MitigatedAnnual report
「Based on the results of operating activities through the current consolidated fiscal year and future business plans, the company examined whether there were indications of impairment and determined that there were none.」
The disclosure states that, following the impairment of メタウン goodwill in the previous fiscal year, there were no indications of impairment for goodwill in the current fiscal year. - FY2025MaterialisedAnnual report
「For 株式会社メタウン, goodwill based on excess earning power was recognized when the shares were acquired. However, during the consolidated fiscal year, the company determined that the earnings initially expected could no longer be anticipated, reduced the carrying amount to the recoverable amount, and recognized the decrease as an impairment loss.」
The company determined that the earnings initially expected from メタウン could no longer be anticipated and actually recognized an impairment loss of ¥649.346 million on goodwill. - FY2023First statedAnnual report
「If the performance of an acquired company diverges significantly from its business plan at the time the acquisition was decided, impairment losses on goodwill and other intangible fixed assets, as well as other tangible fixed assets, may arise and affect the Group's results.」
The disclosure first separately identifies the risk of impairment of goodwill and other assets if the performance of acquired companies diverges from their business plans, distinct from the impairment risk for investment securities arising from multiple acquisitions. Goodwill recognized at the end of the fiscal year was ¥2,576.753 million.