Risk of Failure to Achieve M&A and Capital-Alliances Synergies and Unanticipated Liabilities
First written in FY2024. 1 of 3 entries say "Restated". Latest entry: 2026-08-31.
One Career 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".
- 2026-08-31WorsenedResults briefing materials
「なお、本取得に伴い発生するのれん等の金額およびその償却期間は、取得原価の配分（PPA）手続が完了しておらず、現時点では確定しておりません。今後、監査法人との協議を経て確定するため、上記の予想数値は変動する可能性があります。」
M&Aに伴うPPA未確定により、のれん等の金額・償却期間および業績予想が変動する可能性を具体的に示している。 - FY2025RestatedAnnual report
「To address these risks, we will thoroughly analyze profitability and synergies internally, consult fully with external specialists in tax, finance and legal matters and work to reduce the risks.」
Continues to identify the risks of failure to achieve synergies and unanticipated liabilities from M&A and capital alliances and describes mitigation through internal analysis and consultation with external specialists. - FY2024First statedAnnual report
「If the profitability or synergies anticipated from group integration through M&A or capital and business alliances are not achieved, or if unexpected liabilities arise, this may affect the Company’s operating results and financial position.」
For the first time, identifies failure to achieve profitability or synergies and the emergence of unexpected liabilities as risks associated with M&A and capital and business alliances.