Risk of Impairment Losses on Property, Plant and Equipment
First written in FY2024. 3 of 6 entries say "Materialised", first in 2026-03-04. Latest entry: FY2026-H1.
Ymirlink 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 2023: 35 of 97 companies on the "Worse" side.
27 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「During the six months ended 30 September 2024, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
固定資産の減損損失リスクについて、重要な変更がないと開示している。 - FY2025MaterialisedAnnual report
「株式会社ROCに係るのれんについて、取得時における事業計画と実績の比較分析や来期予算を含む将来事業計画を見直した結果、取得時に想定されていた収益を下回る見込みとなったため、当連結会計年度の連結財務諸表において、減損損失81,363千円を計上しております。」
ROCについて取得時に想定された収益を下回る見込みとなり、のれん81,363千円の減損損失を計上した。 - FY2025-H1RestatedAnnual report
「During the six months ended 30 September 2024, there were no new business or other risks, nor any material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
ROCに関連する固定資産の減損損失リスクについて、重要な変更がないとの開示が継続している。 - FY2024First statedAnnual report
「If the recoverability of investments in fixed assets, including goodwill held by the Group, becomes unlikely due to declining profitability resulting from changes in the business environment, impairment losses may be recognized under impairment accounting for fixed assets, affecting the Group's financial position and operating results.」
The Company disclosed the possibility of impairment losses on goodwill recognized in connection with the acquisition of ROC if assumptions regarding ROC's business plan or future cash flows change. Goodwill recognized amounted to ¥108,163 thousand.