Goodwill Impairment Risk
First written in FY2022. 1 of 5 entries say "Mitigated", first in FY2025. Latest entry: FY2026.
Fines moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
26 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「Goodwill: ¥821,115 thousand」
The goodwill balance reached ¥821,115 thousand following the acquisitions of オルプラ and Nexil, increasing exposure to impairment risk. However, no impairment indicators were identified during the consolidated fiscal year. - 2026-05-15OtherEarnings
「The main components of property, plant and equipment and intangible assets were goodwill of ¥843,842 thousand, leasehold improvements of ¥75,296 thousand, and tools, furniture and fixtures of ¥12,528 thousand.」
The company recognized ¥843,842 thousand in goodwill on the consolidated balance sheet in connection with the acquisitions. This disclosure does not state whether there were signs of impairment or whether an impairment loss was recognized. - FY2025MitigatedAnnual report
「During the fiscal year, we determined that there were no impairment indicators by monitoring progress in business performance and confirming whether profit or loss or cash flow from operating activities under the business plan for the following fiscal year and beyond had become clearly negative.」
The goodwill balance declined from ¥91,197 thousand to ¥72,958 thousand, and it was determined that there were no impairment indicators during the fiscal year. - FY2024Determination that there were no impairment indicatorsAnnual report
「During the fiscal year, we determined that there were no impairment indicators by monitoring progress in business performance and confirming whether profit or loss or cash flow from operating activities under the business plan for the following fiscal year and beyond had become clearly negative.」
The goodwill balance was amortized to ¥91,197 thousand, and after reviewing business performance and the business plan, it was determined that there were no impairment indicators during the fiscal year. - FY2022First statedAnnual report
「Goodwill: ¥127,677 thousand」
The disclosure states that goodwill arising from the acquisition of former Fines inc. has been recognized and may require impairment if the business plan is not achieved, market conditions deteriorate, or operating profit and cash flow remain negative.