Impairment risk relating to software assets and goodwill arising from acquisitions
First written in FY2021-Q3. 7 of 10 entries say "Materialised", first in FY2022-Q2. Latest entry: 2026-05-15.
Enechange moved to the "Worse" side of this theme in 2022, the same year as the typical company in this theme.
The whole theme swung hardest in 2024: 5 of 7 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- 2026-05-15ReframedFinancial results presentation
「As the EV Charging Business became an equity-method affiliate of the Company through its conversion into a joint venture with Chubu Electric Power Miraiz, we deleted the risks relating to the EV Charging Business and now describe them as impairment risks relating to shares in affiliates and other assets.」
The company changed the subject and presentation of impairment risks from the assets and business risks of the EV Charging Business to impairment risks relating to shares in equity-method affiliates and other assets. - FY2025MaterialisedAnnual report
「During the fiscal year, the Group recognized impairment losses on the following asset groups.」
An impairment loss totaling ¥1,244.330 million was recorded, including ¥414.821 million in the Energy Data business, ¥193.141 million in the Energy Platform business and ¥634.417 million in the EV Charging business. - FY2025-H1MaterialisedAnnual report
「An impairment loss was recorded in the EV Charging business segment. The impairment loss recorded for the current interim consolidated accounting period was ¥634.417 million.」
An impairment loss of ¥634.417 million was incurred on assets of the EV Charging business, further bringing to light the impairment risk arising from declining profitability. - FY2024-Q1MaterialisedAnnual report
「An impairment loss was recorded in the EV Charging business segment. The impairment loss recorded for the first quarter of the current consolidated cumulative period was ¥236.120 million.」
An impairment loss of ¥236.120 million was incurred on assets of the EV Charging business, further bringing to light the impairment risk arising from declining profitability in the business. - FY2023MaterialisedAnnual report
「Because operating losses continued in the EV Charging business, the carrying amount of its assets was reduced to the recoverable amount, and the reduction of ¥1,583.703 million was recorded as an extraordinary loss.」
Impairment losses of ¥1,583.7 million in the EV Charging business and ¥22.78 million in the Energy Data business were incurred, bringing the impairment risk previously associated with software and other assets to light in the EV Charging business as well. - FY2023-Q3MaterialisedAnnual report
「In addition, an impairment loss of ¥21.948 million was recorded as an extraordinary loss. This resulted from declining profitability of certain intangible assets in the Energy Data business.」
An impairment loss of ¥21.948 million was incurred on certain intangible assets in the Energy Data business due to declining profitability. - FY2022MaterialisedAnnual report
「Because the investment in software and other assets of the UK subsidiary was no longer expected to be recoverable due to declining profitability, their carrying amount was reduced to the recoverable amount, and the reduction of ¥63.403 million was recorded as an extraordinary loss.」
An impairment loss of ¥63.403 million was incurred on software and software under development due to declining profitability, bringing the impairment risk to light. - FY2022-Q2MaterialisedAnnual report
「An extraordinary loss of ¥63.403 million, consisting of an impairment loss on intangible fixed assets related to the Energy Data Business, was recognized.」
An impairment loss of ¥63.403 million was incurred on intangible fixed assets in the Energy Data business, bringing to light the risk of impairment from declining profitability of software and other assets. - FY2021RestatedAnnual report
「The goodwill arising from the share acquisition is assumed to appropriately reflect the expected returns from the acquisition and the future earning capacity resulting from the realization of future synergies. However, if the group determines that it will not achieve the expected results due to changes in the business environment, competitive conditions or other factors, an impairment loss may arise and affect the group's operating results and financial position.」
The company recognized ¥377.769 million in goodwill arising from the acquisition of オーベラス・ジャパン and continues to disclose the risk of impairment if expected returns and synergies are not achieved. - FY2021-Q3First statedAnnual report
「The group capitalizes as software assets a portion of personnel expenses and other costs related to its ongoing development investments. If the profitability of services provided using these assets declines significantly in the future, the group may be required to recognize an impairment loss on the assets. The consideration for the share acquisition was ¥350 million, excluding acquisition-related expenses, and the amount, amortization method and amortization period for goodwill had not been determined as of the present time. However, if the group determines that it will not achieve the expected results due to changes in the business environment, competitive conditions or other factors, an impairment loss may arise and affect the group's operating results and financial position.」
In addition to the impairment risk arising from declining profitability of capitalized development investments, the company newly disclosed the risk of impairment resulting from failure to achieve the expected returns and synergies from the acquisition of オーベラス・ジャパン.