Goodwill Valuation and Impairment Risk
First written in FY2023. 3 of 5 entries say "Materialised", first in FY2024. Latest entry: FY2026.
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
- FY2026MaterialisedAnnual report
「株式会社AttendMe (Chiyoda-ku, Tokyo) Goodwill 67,662 株式会社既読 (Shibuya-ku, Tokyo) Goodwill 7,905」
Goodwill related to AttendMe and 既読 was impaired by ¥67.662 million and ¥7.905 million, respectively, and the goodwill valuation and impairment risk materialized as actual losses. - 2026-05-14MaterialisedRevision of earnings forecasts
「Regarding our subsidiary AttendMe, we determined that the originally assumed profitability had declined and, after reviewing the future plan, that recovery could not be expected during the accounting investment-recovery period. Accordingly, we recorded an impairment loss of ¥67 million as an extraordinary loss.」
After determining that AttendMe’s profitability had declined and its investment could not be recovered, the company recorded an impairment loss of ¥67 million. The valuation and impairment risk relating to goodwill and other assets materialized as an actual loss. - FY2026-H1WorsenedAnnual report
「① Amount of goodwill recognized ¥90.216 million ③ Amortization method and period Straight-line amortization over 3 years」
The acquisition of PINES as a subsidiary resulted in the recognition of ¥90.216 million in goodwill, adding exposure to new goodwill valuation and impairment risk. The purchase price allocation remains incomplete and the amount is currently provisional. - FY2024MaterialisedAnnual report
「株式会社空色 (Shinagawa-ku, Tokyo) Other Goodwill 30,515」
Goodwill of ¥30.515 million related to 空色 was impaired, reducing its carrying amount to zero. The goodwill valuation and impairment risk materialized as an actual loss. - FY2023First statedAnnual report
「Goodwill ¥61.031 million」
The acquisition of 株式会社空色 resulted in the recognition of ¥61.031 million in goodwill. The company disclosed that fluctuations in future cash flows, based on the expansion of the number of contracts and development progress, could affect the financial statements for the following fiscal year.