Impairment Risk for Goodwill and Customer-Related Assets
First written in FY2023. 3 of 5 entries say "Worsened", first in FY2024. Latest entry: 2026-10-13.
coconala moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
25 other companies' latest entry also says "Worsened".
- FY2025RestatedAnnual report
「No impairment losses were recorded against goodwill or customer-related assets in the current consolidated fiscal year.」
The company continues to disclose impairment risk for goodwill and customer-related assets. The balances are goodwill of ¥919.735 million and customer-related assets of ¥317.335 million, with no impairment loss recorded for the current fiscal year. - FY2024WorsenedAnnual report
「Goodwill ¥1,007.674 million, customer-related assets ¥378.307 million」
Following the acquisition of アン・コンサルティング株式会社, the balances of goodwill and customer-related assets increased from ¥144.721 million and ¥55.100 million, respectively, in the previous fiscal year, increasing exposure to impairment risk arising from failure to meet the business plan and other factors. - FY2023First statedAnnual report
「The company recognises the excess earning power arising on the acquisition of the shares of ポートエンジニアリング株式会社 as goodwill, and recognises as customer-related assets the present value of excess earnings expected to be generated through ongoing business relationships with existing customers.」
For the first time, the company explicitly states that goodwill of ¥144.721 million and customer-related assets of ¥55.100 million arising from the acquisition of ポートエンジニアリング may incur impairment losses due to failure to meet the business plan or changes in the business environment.