Failure to Recover or Impairment of Investment in the Renewal Project
First written in FY2024. 3 of 4 entries say "Materialised", first in FY2024. Latest entry: 2026-08-13.
SpiderPlus & Co. moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2026: 19 of 24 companies on the "Worse" side.
0 other companies' latest entry also says "Cited as achieved".
- FY2026-H1MaterialisedAnnual report
「当中間連結会計期間において、業務効率化のため開発を進めていたプロジェクトの取り組み範囲の見直し、及び「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、投資額の一部の回収が見込めなくなったため、当該資産の帳簿価額を回収可能価額まで減額し、減少額を減損損失（38,786千円）として特別損失に計上しております。」
リニューアル・開発プロジェクトへの投資について、取り組み範囲の見直し及び開発中機能の使用見込み低下により、38,786千円の減損損失を追加計上した。 - FY2024MaterialisedAnnual report
「During the consolidated fiscal year, because part of the investment in the “project to renew the SPIDERPLUS development platform,” undertaken as an upfront investment, was no longer expected to be recoverable following a change in the development policy based on the future product strategy, we reduced the carrying amount of the relevant assets to their recoverable amount and recorded the reduction, ¥229.999 million, as an impairment loss under extraordinary losses.」
Following a change in development policy, part of the investment in the renewal project became unrecoverable and an impairment loss of ¥229.999 million was recorded.