Impairment and Unplanned Amortization of Fixed Assets and Goodwill
First written in FY2019. 5 of 14 entries say "Worsened", first in FY2021-Q2. Latest entry: 2026-09-11.
Access moved to the "Worse" side of this theme in 2022, 1 year after the typical company in this theme (2021).
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
24 other companies' latest entry also says "Mitigated".
- 2026-09-11MitigatedEarnings
「Impairment loss － － 51,585 51,585 － 51,585」
Impairment loss in the network business decreased from ¥121.354 million in the same period of the previous year to ¥51.585 million, but impairment related to the loss of expected future earnings continued. - FY2027-H1Decline in impairment losses in the network businessAnnual report
「Because the initially expected earnings from the Network Business segment could no longer be expected, the carrying amount was reduced to the recoverable amount, and the reduction was recognized as an impairment loss under extraordinary losses.」
Although impairment resulting from lower expected earnings in the network business continued, the impairment loss narrowed from ¥121 million in the same period of the previous year to ¥51.59 million. - 2026-06-12MitigatedEarnings
「Impairment loss － － 15,277 15,277 － 15,277」
Impairment loss in the network business decreased from ¥40.783 million in the same period of the previous year to ¥15.277 million, although impairment recognition continued. - FY2026WorsenedAnnual report
「Because the initially expected earnings from the operating assets and office equipment of IP Infusion Inc., IP Infusion Software India Pvt. Ltd., IP Infusion Canada Inc. and IP Infusion Israel Ltd. could no longer be expected, their carrying amounts were reduced to their recoverable amounts, and the reductions were recognized as impairment losses under extraordinary losses.」
As the decline in expected earnings continued at the US, Indian, Canadian and Israeli operations and elsewhere in the network business, an impairment loss of ¥275 million was recorded in the current fiscal year. - FY2026-H1WorsenedAnnual report
「Because the initially expected earnings from the Network Business segment could no longer be expected, the carrying amount was reduced to the recoverable amount, and the reduction was recognized as an impairment loss under extraordinary losses.」
As the initially expected earnings from the network business could no longer be expected, an impairment loss of ¥121.35 million was recorded during the current interim consolidated fiscal period. The decline in the recoverability of fixed assets and software continues. - FY2025WorsenedAnnual report
「Because the initially expected earnings from the operating assets and office equipment of IP Infusion Inc., IP Infusion Software India Pvt. Ltd. and IP Infusion Canada Inc. could no longer be expected, their carrying amounts were reduced to their recoverable amounts, and the reductions were recognized as impairment losses under extraordinary losses.」
Impairment losses for the current consolidated fiscal year totaled ¥468.78 million, reflecting an actual decline in the recoverability of assets at IP Infusion’s operations in the US, India and Canada, ACCESS Europe, Singapore and elsewhere. - FY2024MaterialisedAnnual report
「Because the initially expected earnings from the assets used in the JIGlet business could no longer be expected, their carrying amount was reduced to the recoverable amount, and the reduction was recognized as an impairment loss under extraordinary losses.」
The risk of a decline in the economic value of fixed assets and software materialized as an impairment loss of ¥37.725 million on software used in the JIGlet business of the IoT business. - FY2023MaterialisedAnnual report
「The carrying amount of ACCESS (Beijing) Co., Ltd. was reduced to its recoverable amount, and the reduction was recognized as an impairment loss under extraordinary losses.」
Following the impairment of NetRange’s goodwill in the previous fiscal year, an impairment loss of ¥2.722 million was recorded in the current fiscal year on office equipment and other assets of ACCESS (Beijing) Co., Ltd. - FY2022MaterialisedAnnual report
「Because the initially expected earnings from the goodwill related to NetRange MMH GmbH could no longer be expected, its carrying amount was reduced to its recoverable amount, and the reduction was recognized as an impairment loss under extraordinary losses.」
The risk of a decline in the economic value of goodwill associated with M&A materialized, and an impairment loss of ¥210 million was recorded on the goodwill of NetRange MMH GmbH. - FY2022-Q1RestatedAnnual report
「As a result of these M&A transactions, the Group holds various intangible fixed assets, including goodwill. If the economic value of these assets declines because of changes in the business environment or other factors, resulting in impairment or unplanned amortization, the Group’s financial position and operating results may be affected.」
The risk of impairment and unplanned amortization of goodwill and intangible fixed assets associated with M&A continues to be disclosed. - FY2021-Q2WorsenedAnnual report
「Because this infectious disease is an event with a broad impact on the economy and corporate activities, and it is difficult to predict its future spread or when it will subside, the Group has made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, based on information available when preparing the quarterly consolidated financial statements, assuming that the impact will continue for a certain period of the current consolidated fiscal year. The timing of the end of the COVID-19 pandemic remains uncertain, and if its impact continues for an extended period and the above assumption is no longer expected to hold, losses may arise in the future.」
Accounting estimates based on the assumption that the infectious disease would continue for an extended period became necessary regarding impairment of fixed assets and the recoverability of deferred tax assets, clarifying the risk of future losses. - FY2019First statedAnnual report
「If the economic value of these assets declines because of changes in the business environment or other factors, resulting in impairment or unplanned amortization, the Group’s financial position and operating results may be affected.」
The risk of impairment or unplanned amortization arising from a decline in the economic value of intangible fixed assets and goodwill held through software investment and M&A was disclosed as a separate item for the first time.