Impairment Risk for Fixed Assets and Goodwill
First written in FY2022. 4 of 7 entries say "Materialised", first in FY2024. Latest entry: 2026-10-15.
Money Forward moved to the "Worse" side of this theme in 2025, 4 years after the typical company in this theme (2021).
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
67 other companies' latest entry also says "Materialised".
- 2026-10-15MaterialisedEarnings
「「Business」セグメントにおいて、開発計画の見直しにより、今後の利用が見込めなくなったソフトウエアについて減損損失を計上しております。なお、当第3四半期連結累計期間においては54,803千円であります。」
開発計画の見直しに伴い、Business、Home、Xで合計229百万円のソフトウェア減損損失が計上された。 - FY2026-H1MaterialisedAnnual report
「In the Business segment, the company recognized an impairment loss on software that was no longer expected to be used as a result of a review of the development plan. The impairment loss amounted to ¥54.803 million during the current interim consolidated fiscal period. In the Home segment, the company recognized an impairment loss on software that was no longer expected to be used as a result of a review of the development plan. The impairment loss amounted to ¥174.007 million during the current interim consolidated fiscal period.」
Following a review of the development plan, the company recognized software impairment losses of ¥54.803 million in Business and ¥174.007 million in Home. - FY2025MaterialisedAnnual report
「For Money Forward i Co., Ltd., after considering future earnings prospects and the recoverability of the investment, the company reduced the carrying amount of the assets to their recoverable amount and recognized an impairment loss.」
An impairment loss of ¥12.367 million was recognized on Money Forward i’s software, and the impairment risk relating to fixed assets materialized again during the current fiscal year. - FY2024MaterialisedAnnual report
「For Money Forward, Inc. and SmartCamp Co., Ltd., after considering future earnings prospects and the recoverability of the investments, the company reduced the carrying amounts of the assets to their recoverable amounts and recognized impairment losses.」
The company recognized impairment losses of ¥212.116 million on property, plant and equipment and other assets, and the impairment risk previously disclosed materialized. - FY2024-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure broadly states that there have been no material changes in the impairment risk relating to property, plant and equipment and goodwill. - FY2023-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The disclosure broadly states that there have been no material changes in the impairment risk relating to property, plant and equipment and goodwill. - FY2022First statedAnnual report
「As operating losses have continued to be recorded during the current consolidated fiscal year, the Group determined that there were indications of impairment and considered whether impairment losses needed to be recorded. As a result, it determined that undiscounted future cash flows exceeded the carrying amount of the fixed assets and did not record impairment losses.」
The company identified continuing operating losses as an indication of impairment and disclosed the impairment assessment of property, plant and equipment and goodwill as a significant accounting estimate.