Goodwill Impairment Risk Associated with the Acquisition of gamba Co., Ltd.
First written in FY2022. 7 of 9 entries say "Worsened", first in FY2023-Q2. Latest entry: 2026-08-13.
rakumo moved to the "Worse" side of this theme in 2023, 1 year before the typical company in this theme (2024).
The whole theme swung hardest in 2019: 21 of 49 companies on the "Worse" side.
27 other companies' latest entry also says "Worsened".
- FY2025WorsenedAnnual report
「In June 2022, we acquired all shares of gamba Co., Ltd.; in July 2023, all shares of アイヴィジョン; in July 2025, all shares of スタートレ; and in August 2025, all shares of エージェントシェア, and recognized goodwill and other assets on the consolidated balance sheet.」
The acquisition of スタートレ and エージェントシェア increased goodwill from ¥253.530 million to ¥1,637.888 million, expanding both the scope and balance subject to impairment risk for goodwill and other assets. - FY2025-H1WorsenedAnnual report
「The amount of goodwill to be recognized, the reason for its recognition, the amortization method and the amortization period have not been determined at this time.」
The number of acquisitions subject to goodwill impairment risk increased further following the conversion of STARTRE and エージェントシェア into subsidiaries. - FY2023WorsenedAnnual report
「In June 2022, we acquired all shares of gamba Co., Ltd., and in July 2023, we acquired all shares of アイヴィジョン and recognized goodwill and other assets on the consolidated balance sheet. We believe that this goodwill and other assets appropriately reflect the future earnings capacity of each company. However, if future profitability declines due to changes in the business environment or other factors, it may become necessary to recognize an impairment loss on the goodwill and other assets, which could affect the Group's operating results and financial position.」
The scope of the risk was explicitly expanded from the goodwill of gamba and アイヴィジョン to goodwill and other assets, including customer-related assets. - FY2023-Q3WorsenedAnnual report
「In June 2022, we acquired all shares of gamba Co., Ltd., and in July 2023, we acquired all shares of アイヴィジョン and recognized goodwill on the consolidated balance sheet. We believe that this goodwill appropriately reflects the future earnings capacity of each company. However, if future profitability declines due to changes in the business environment or other factors, it may become necessary to recognize an impairment loss on the goodwill, which could affect the Group's operating results and financial position.」
In addition to gamba, アイヴィジョン was acquired and consolidated, expanding the scope of goodwill. Goodwill, including ¥364 million associated with the acquisition of アイヴィジョン, totaled ¥431.747 million. - FY2023-Q2WorsenedAnnual report
「At a meeting of the Board of Directors held on 12 May 2023, the company resolved to acquire all shares of アイヴィジョン, and goodwill is expected to arise.」
In addition to gamba, the planned acquisition of all shares of アイヴィジョン means that new goodwill is expected to arise, expanding the scope of the goodwill impairment risk. - FY2022First statedAnnual report
「In June 2022, we acquired all shares of gamba Co., Ltd. and recognized goodwill on the consolidated balance sheet. We believe that this goodwill appropriately reflects the company's future earnings capacity. However, if future profitability declines due to changes in the business environment or other factors, it may become necessary to recognize an impairment loss on the goodwill, which could affect the Group's operating results and financial position.」
The company recognized ¥84.794 million of goodwill in connection with the acquisition of gamba and disclosed the possibility of impairment resulting from a decline in future profitability as a new risk.