OAT Agrio (4979) · RiskMitigatedLatest General Meetings of Shareholders (2026-03-03): "Restated"
Impairment Risk for Goodwill, Fixed Assets, and Shares of Subsidiaries
First written in FY2020. 2 of 7 entries say "Materialised", first in FY2022-Q1. Latest entry: 2026-03-03.
7entries
6years
1from disclosures
How it moved
Same theme, other companies
Post-M&A integration and goodwill impairment riskA theme 474 companies write about · 508 as a headwind · 1 as a tailwind
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 187 companies compared. The sentences above are computed from all 187.Comparing 200 of the theme's 509 threads.Full recordFilings, disclosures and news, newest first
- 2026-03-03RestatedGeneral Meetings of Shareholders
「As a result, we determined that the substantial value had not fallen materially below the carrying value of the shares of the company and did not recognize an impairment loss.」
Regarding the investment in Blue Wave Holding B.V., the Company stated that it had not recognized an impairment loss because the substantial value had not declined materially, based on factors including expected future sales growth under the business plan. - FY2023MitigatedAnnual report
「これらの事象が生じているか否か、あるいは生じる見込みであるか否かの観点で、特にクリザールグループの取得時から当連結会計年度までの営業活動から生ずる損益の実績及び今後の事業計画を踏まえて減損の兆候の有無を検討した結果、減損の兆候はないと判断しています。」
クリザールグループ関連資産について、営業実績と事業計画に基づく検討の結果、減損の兆候はないと判断したと記載された。 - FY2023-Q3MitigatedAnnual report
「減損損失 19 3」
のれん・固定資産等の減損リスクに関連し、減損損失は前年同四半期累計の19百万円から3百万円へ減少した。 - FY2022-Q3RestatedAnnual report
「減損損失 5 19」
のれん・固定資産等の減損リスクに関連し、当第３四半期累計期間の減損損失は19百万円となった。第２四半期累計時点の金額から増加はない。 - FY2022-Q2MaterialisedAnnual report
「減損損失 4 19」
固定資産等の減損リスクに関連し、当第２四半期累計期間に減損損失19百万円が実際に計上された。 - FY2022-Q1MaterialisedAnnual report
「減損損失 4 18」
固定資産等の減損リスクに関連し、当第１四半期累計期間に減損損失18百万円が実際に計上された。 - FY2020First statedAnnual report
「Property, plant and equipment: ¥3,623 million, or 12.6% of consolidated total assets; intangible assets excluding goodwill: ¥3,175 million, or 11.0%; goodwill: ¥6,497 million, or 22.5%.」
The Group’s significant fixed assets and goodwill, acquired through external growth, create risks of impairment from deviations from business plans and impairment losses on shares of subsidiaries.