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Brains Technology (4075) · RiskRestated

Write-off and Impairment Risk for Software Assets

First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2024.

3entries
4years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2021 – FY20242021: 120212022: 120222023: 020232024: 12024
Same theme, other companies
Impairment risk due to declining recoverability of software investments and development assetsA theme 105 companies write about · 109 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 19 of 45 companies on the "Worse" side.

32 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 105 companies compared. The sentences above are computed from all 105.
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  1. FY2024RestatedAnnual report

    「If software is no longer expected to be used due to rapid changes in the market or competitive environment, or if the investment is no longer expected to be recovered due to lower profitability, it may be subject to disposal or impairment, which could affect our business and performance.」

    The risk of disposal and impairment associated with software investment continues.
  2. FY2022RestatedAnnual report

    「In developing software, we carefully assess its marketability and other factors. However, if software is no longer expected to be used due to rapid changes in the market or competitive environment, or if the investment is no longer expected to be recovered due to lower profitability, it may be subject to disposal or impairment, which could affect our business and performance.」

    The risk of disposal and impairment associated with software investment continues.
  3. FY2021First statedAnnual report

    「If software is no longer expected to be used due to rapid changes in the market or competitive environment, or if the investment is no longer expected to be recovered due to lower profitability, it may be subject to disposal or impairment, which could affect our business and performance.」

    The company capitalizes as intangible fixed assets the production costs for which future revenue generation or cost savings are deemed certain.
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Write-off and Impairment Risk for Software Assets | Brains Technology,Inc. (4075) | Komori