Delays or shortfalls in function development
First written in FY2020. 2 of 5 entries say "Materialised", first in FY2026-H1. Latest entry: 2026-08-12.
SpiderPlus & Co. moved to the "Worse" side of this theme in 2026, 5 years after the typical company in this theme (2021).
The whole theme swung hardest in 2025: 3 of 22 companies on the "Worse" side.
0 other companies' latest entry also says "Materialised".
- 2026-08-12MaterialisedOccurring Fact
「The special loss recorded this time resulted from reducing the carrying amount of the relevant assets to their recoverable amount because part of the investment was no longer expected to be recovered following a review of the scope of a project being developed to improve operational efficiency and a decline in the expected use of some functions under development in light of development-investment projects including a new mobile application for SPIDER+. The resulting ¥38,786 thousand was recorded as an impairment loss within extraordinary losses.」
A decline in the expected use of functions under development made part of the investment unrecoverable, resulting in an impairment loss. This demonstrates the actual realization of risk associated with function development. - FY2026-H1MaterialisedAnnual report
「「SPIDER+」の新たなモバイル版アプリのリリースを見据えた開発中機能の使用見込みの低下に伴い、投資額の一部(ソフトウェア仮勘定)について、減損損失38,786千円を特別損失として計上しております。」
機能開発について、開発中機能の使用見込みが低下し、投資額の一部について減損損失を計上する事象が実際に発生した。 - FY2023Specified development requests and the implementation planAnnual report
「リニューアル版「SPIDERPLUS」は、現行版「SPIDERPLUS」に寄せられている約600件の開発要望に対して1,500超の機能実装を予定しております。」
機能開発の遅延・未達リスクに関連して、現行版への約600件の開発要望と、リニューアル版で1,500超の機能実装を予定していることを具体的に開示している。 - FY2021RestatedAnnual report
「If the enhancement of SPIDERPLUS features, including optional features, does not proceed as planned for any reason, our business development could fail to meet expectations or be delayed, potentially affecting our business development and operating results.」
オプション開発を含む機能開発の遅延・未達リスクを継続して開示している。 - FY2020First statedAnnual report
「If the enhancement of SPIDERPLUS features, including optional features, does not proceed as planned for any reason, our business development could fail to meet expectations or be delayed, potentially affecting our business development and operating results.」
The company identifies delays or shortfalls in feature development, including optional features, as an ongoing disclosed risk.