Investment Loss and Impairment Risk from Investee Underperformance
First written in FY2020. 9 of 12 entries say "Materialised", first in FY2022. Latest entry: 2026-10-06.
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
- 2026-10-06MaterialisedGeneral Meetings of Shareholders
「当社グループは、当連結会計年度において、マーケティング事業に係る資金生成単位グループについて回収可能価額が帳簿価額を下回ったため、のれん745,186千円を含む減損損失767,242千円を計上しております。」
投資先・マーケティング事業の成果未達等に関するリスクが、のれんを含む大規模な減損損失として実際に発生したことを記載している。 - 2026-09-14Materialisedmedia-innovation.jp
「The company said it had impaired the goodwill of the acquired company Romanz.」
The impairment risk associated with investee companies failing to meet performance targets, among other factors, materialized in the form of an impairment of Romanz's goodwill. - FY2025RestatedAnnual report
「To continuously enhance corporate value, our group makes equity investments in companies and other investments.」
Continues to describe investments in companies and the risk of impairment of goodwill and investment securities if anticipated results are not achieved. - FY2024MaterialisedAnnual report
「During the current consolidated fiscal year, we recognized an impairment loss of ¥124.018 million on shares of リベラルマーケティング株式会社, relating to goodwill impairment, and an equity-method investment loss of ¥34.773 million for Comikey Media Inc., relating to goodwill.」
Risks relating to investee performance and earnings outlook materialized as a ¥124.018 million goodwill impairment loss for リベラルマーケティング and a ¥34.773 million investment loss for Comikey Media. - FY2023MaterialisedAnnual report
「During the current consolidated fiscal year, we recorded an impairment loss of ¥41.645 million on an investee whose actual results fell substantially below its business plan and for which the recoverability of its real value, including excess earning power, could not be substantiated.」
An impairment loss on investment securities of ¥41.645 million was actually recorded due to investee underperformance and other factors. - FY2023-Q3MaterialisedAnnual report
「Impairment loss on investment securities － 41,645」
During the cumulative third quarter of the current consolidated fiscal year, an impairment loss on investment securities of ¥41.645 million was recorded, meaning that the risk of investment losses due to investee underperformance and other factors continued to materialize as an actual loss. A ¥29.501 million loss related to a step acquisition was also recorded. - FY2022MaterialisedAnnual report
「During the current consolidated fiscal year, we recorded an impairment loss of ¥38.109 million on an investee whose actual results fell substantially below its business plan and for which the recoverability of its real value, including excess earning power, could not be substantiated.」
The investee's actual results fell below its business plan, and an impairment loss on investment securities of ¥38.109 million was actually recorded. - FY2021RestatedAnnual report
「To continuously enhance corporate value, our group makes equity investments in companies and other investments.」
Continues to describe the policy of making equity investments in companies and other investments, and the risk of impairment of goodwill and investment securities if anticipated results are not achieved. - FY2020First statedAnnual report
「To continuously enhance corporate value, we make equity investments in companies and other investments. Before making such investments, we examine the target company's financial and contractual details, assess the risks and make a decision accordingly. However, if changes in the business environment after the investment lead us to determine that the initially anticipated results cannot be achieved, impairment losses on intangible fixed assets such as goodwill and on investment securities could be recognized, potentially affecting our financial position and operating results.」
Newly describes the policy of making equity investments in companies and other investments, and the risk that failure to achieve anticipated results could lead to impairment losses.