Recognition of substantial goodwill and the risk of impairment
First written in FY2025. 1 of 2 entries say "Worsened", first in FY2026. Latest entry: FY2026.
Ai 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.
26 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「During the consolidated fiscal year, the goodwill balance increased from the end of the previous consolidated fiscal year.」
The goodwill balance increased from ¥509.671 million to ¥565.568 million, increasing exposure to impairment risk. However, the company determined that there were no indications of impairment at the end of the consolidated fiscal year. - FY2025First statedAnnual report
「Our group holds goodwill arising from business combinations and amortises it over a specified period. We consider this goodwill to appropriately reflect future excess earning power, but if impairment becomes necessary due to changes in the business environment or other factors, it may affect our group’s operating results and financial position.」
In connection with the merger with Futrek, the company recognised ¥509.671 million of goodwill on a consolidated basis and disclosed for the first time the possibility of goodwill impairment as a standalone risk. As of the reporting date, the company determined that there were no indications of impairment.