Impairment Risk Relating to Goodwill and Intangible Assets
First written in FY2021. 4 of 6 entries say "Mitigated", first in FY2022. Latest entry: FY2026.
The whole theme swung hardest in 2019: 5 of 12 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2026Updated impairment sensitivityAnnual report
「As of the end of the consolidated fiscal year, goodwill and other intangible assets amounted to ¥30,209 million and ¥14,199 million, respectively, and together accounted for 60.4% of the Group's assets. The recoverable amount exceeded the carrying amount of the assets of the cash-generating unit containing goodwill and intangible assets with indefinite useful lives by ¥89,666 million. However, if the discount rate rises by 13.5%, or if estimated future cash flows decline by 65.9%, the recoverable amount may equal the carrying amount.」
The proportion of goodwill and related assets declined from 62.4% to 60.4%, while the goodwill balance increased following the acquisition of NEX. The company updated the excess of the recoverable amount over the carrying amount and impairment test sensitivity. - 2026-05-01MitigatedGeneral Meetings of Shareholders
「For the fiscal year, the company confirmed that there had been no continuing operating losses, changes in the scope or manner of use, significant deterioration in the business environment or other factors, and determined that there were no indications of impairment.」
The company stated that there were no indications of impairment of goodwill and other assets during the fiscal year. It also noted that the recoverable amount could change as future economic conditions fluctuate. - FY2025MitigatedAnnual report
「As of the end of the consolidated fiscal year, goodwill and other intangible assets amounted to ¥27,674 million and ¥15,055 million, respectively, and together accounted for 62.4% of the Group's assets. The recoverable amount exceeded the carrying amount of the assets of the cash-generating unit containing goodwill and intangible assets with indefinite useful lives by ¥90,117 million.」
The proportion of goodwill and related assets declined from 65.2% in the previous fiscal year to 62.4%, while the excess of the recoverable amount over the carrying amount was ¥90,117 million. The company continues its impairment testing and measures to strengthen earnings. - FY2024MitigatedAnnual report
「As of the end of the consolidated fiscal year, goodwill and other intangible assets amounted to ¥27,348 million and ¥15,674 million, respectively, and together accounted for 65.2% of the Group's assets. The recoverable amount exceeded the carrying amount of the assets of the cash-generating unit containing goodwill and intangible assets with indefinite useful lives by ¥75,672 million.」
The proportion of goodwill and related assets declined from 74.5% in the previous fiscal year to 65.2%, while the excess of the recoverable amount over the carrying amount increased to ¥75,672 million. - FY2022MitigatedAnnual report
「The recoverable amount exceeds the carrying amount of the assets of the cash-generating unit containing goodwill and intangible assets with indefinite useful lives by ¥46,815 million. However, if the discount rate rises by 7.0%, or if estimated future cash flows decline by 52.1%, the recoverable amount may equal the carrying amount.」
Goodwill and related assets accounted for 74.5% of total assets, and the recoverable amount exceeded the carrying amount by ¥46,815 million. Sensitivity to impairment was also updated. - FY2021First statedAnnual report
「As of the end of the consolidated fiscal year, these amounted to ¥27,248 million and ¥17,206 million, respectively, and together accounted for 79.5% of the Group's assets. If the discount rate rises by 6.1%, or if estimated future cash flows decline by 42.7%, the recoverable amount may equal the carrying amount.」
The company provides specific figures for the goodwill and intangible asset balances, their proportion of total assets, and impairment test sensitivity. It does not state that impairment occurred.