Business Investment Risk Relating to ROC
First written in FY2024. 2 of 5 entries say "Restated". Latest entry: FY2026-H1.
Ymirlink 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 2020: 28 of 84 companies on the "Worse" side.
88 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
ROCへの事業投資リスクについて、重要な変更がないと開示している。 - FY2025MaterialisedAnnual report
「前連結会計年度に子会社化した株式会社ROCは、今後、当社グループの業績に大きく貢献するものと見込んでおりますが、市況及び事業環境の急変等により、予期せぬ状況変化や当初想定していた事業計画からの大幅な乖離が生じた場合、損失等が発生し、当社グループの経営成績及び財政状態に影響を及ぼす可能性があります。」
ROCの事業計画が取得時の想定から大幅に乖離し、のれんの減損損失81,363千円、関係会社株式評価損87,349千円及び貸倒引当金繰入額59,947千円が計上された。 - 2026-03-04MaterialisedGeneral Meetings of Shareholders
「Following a review of the comparison between the business plan prepared at the time of acquisition and actual results, as well as future business plans including the budget for the next fiscal year, the goodwill related to 株式会社ROC was expected to generate less revenue than assumed at acquisition. Accordingly, an impairment loss of ¥81.363 million was recognized in the consolidated financial statements for the fiscal year.」
The business investment in 株式会社ROC was expected to generate less revenue than assumed at acquisition, and an impairment loss was recognized. The canonical thread remains unchanged. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
ROCへの事業投資リスクについて、重要な変更がないとの開示が継続している。 - FY2024First statedAnnual report
「ROC Co., Ltd., which became a subsidiary during the consolidated fiscal year, is expected to make a significant contribution to the Group's performance. However, unexpected changes in circumstances or significant deviations from the initially assumed business plan caused by sudden changes in market conditions or the business environment could result in losses and affect the Group's operating results and financial position.」
The Company disclosed the possibility of losses if ROC's business plan deviates substantially from expectations after the acquisition due to sudden changes in market conditions or the business environment.