Impairment of Software Assets
First written in FY2024. 2 of 3 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 19 of 45 companies on the "Worse" side.
32 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「However, if the originally expected revenue cannot be generated because of changes to business plans or other factors, amortization or impairment of the assets may be required, which could affect our business and results.」
Reconfirms the risk of amortization or impairment of software assets if revenue falls short or business plans change. - FY2025RestatedAnnual report
「However, if the originally expected revenue cannot be generated because of changes to business plans or other factors, amortization or impairment of the assets may be required, which could affect our business and results.」
Reconfirms the risk of amortization or impairment of software assets if revenue falls short or business plans change. - FY2024First statedAnnual report
「Software developed by the company is capitalized only when future revenue generation is considered certain. However, if the originally expected revenue cannot be generated because of changes to business plans or other factors, amortization or impairment of the assets may be required, which could affect our business and results.」
Newly discloses the risk of amortization or impairment arising from changes to business plans or failure to achieve expected revenue from developed software.