Risks of goodwill impairment and impairment of subsidiary shareholdings associated with M&A
First written in FY2020. 4 of 11 entries say "Materialised", first in FY2021. Latest entry: FY2027-H1.
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
- FY2027-H1MitigatedAnnual report
「As structural reforms, including the streamlining and integration of unprofitable locations, carried out over several previous periods reached completion, impairment losses during the interim consolidated accounting period fell substantially to ¥16 million, from ¥157 million in the same period of the previous year. The Company recognizes that the series of impairment charges is nearing completion.」
Although impairment risk associated with M&A and the reorganization of locations remains, impairment losses during the interim period fell substantially to ¥16 million, and the Company indicated that the charges are nearing completion. - 2026-10-09MitigatedEarnings presentation
「中間純利益： 減損損失が大幅に減少（前年同期157百万円→16百万円）、中間純利益は黒字へ」
M&A・拠点拡大に伴う資産減損について、前年同期から減損損失が減少した実績を示している。 - FY2026WorsenedAnnual report
「Following a review of the consolidation and closure of certain sites as part of the optimization of the site network and the future recoverability of equipment and other assets, the Company recorded an impairment loss of ¥229 million as an extraordinary loss. Net income attributable to owners of the parent was ¥69 million.」
The risk of asset impairment associated with M&A and expansion of operating locations materialized as impairment losses of ¥229 million in the current fiscal year. This was up from ¥131 million in impairment losses in the previous fiscal year. - 2026-04-10MaterialisedEarnings
「As a result of consolidating and closing certain sites as part of optimizing the site network and reviewing the future recoverability of equipment assets, the company recognized an impairment loss as an extraordinary loss, resulting in net income attributable to owners of the parent of ¥69 million.」
The impairment loss associated with site restructuring and the recoverability of equipment assets materialized at ¥229 million. - FY2025MitigatedAnnual report
「The Company also recorded ¥131 million as an impairment loss on fixed assets at underperforming sites and on fixed assets related to sites slated for closure, relocation or other changes.」
The risk of asset impairment associated with M&A and other activities continues to materialize, but impairment losses declined to ¥131 million from ¥368 million in the previous fiscal year. - FY2025-H1MitigatedAnnual report
「Impairment loss 52,478 7,617」
Asset impairment associated with M&A and other activities also occurred during the current interim consolidated accounting period, but impairment losses declined to ¥7.617 million from ¥52.478 million in the same period of the previous year. - FY2024Impairment losses declined from the previous fiscal year but continuedAnnual report
「The Company recorded ¥368 million as an impairment loss on fixed assets at underperforming subsidiaries and on fixed assets related to schools and classrooms slated for closure, relocation or other changes.」
The risk of asset impairment associated with M&A and other activities continues to materialize. Impairment losses were ¥368 million, down from ¥509 million in the previous fiscal year. - FY2023MaterialisedAnnual report
「We recognized ¥509 million in impairment losses on goodwill relating to underperforming subsidiaries and fixed assets related to schools and classrooms that had been slated for closure, relocation or other changes.」
The risk of goodwill impairment and other risks associated with M&A materialized as full-year impairment losses of ¥509 million. - FY2023-Q2MaterialisedAnnual report
「We recognized impairment losses on goodwill and other assets in the Language-Related Business segment and the Childcare and Nursing Care Business segment. The amounts recognized were ¥51.741 million in the Language-Related Business segment and ¥197.666 million in the Childcare and Nursing Care Business segment.」
The risk of goodwill impairment associated with M&A and other activities materialized, and the company recognized total impairment losses of ¥254.793 million in the language-related and childcare and nursing care businesses. - FY2021MaterialisedAnnual report
「As a result, the company recognized a ¥20.137 million impairment loss during the current consolidated fiscal year on goodwill arising from acquisitions in the language-related business.」
The risk of goodwill impairment associated with active M&A materialized as a ¥20.137 million impairment of goodwill related to the language-related business. - FY2020First statedAnnual report
「As part of our growth strategy, the Group is actively pursuing M&A and holds goodwill and shares in subsidiaries. If the poor performance of an acquired subsidiary leads to goodwill impairment or a write-down of the subsidiary's shares, this may affect the Group's results and other aspects of its business.」
The risk of impairment of goodwill and subsidiary shares related to active M&A has been disclosed independently for the first time as a risk affecting the continued existence of the company, arising from poor performance at acquired companies.