Arisawa Mfg. (5208) · RiskMaterialised
Goodwill Impairment Risk from Deteriorating Subsidiary Performance
First written in FY2019. 2 of 3 entries say "Materialised", first in FY2020-Q3. Latest entry: FY2020.
3entries
2years
0from disclosures
How it moved
Same theme, other companies
Impairment of Goodwill and Software Due to Subsidiaries Falling Short of Earnings ExpectationsA theme 68 companies write about · 73 as a headwind · 0 as a tailwind
Arisawa Mfg. moved to the "Worse" side of this theme in 2020, 2 years before the typical company in this theme (2022).
The whole theme swung hardest in 2026: 17 of 32 companies on the "Worse" side.
25 other companies' latest entry also says "Materialised".
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 68 companies compared. The sentences above are computed from all 68.Full recordFilings, disclosures and news, newest first
- FY2020MaterialisedAnnual report
「当連結会計年度においてはのれんの減損損失１億75百万円を計上し、当連結会計年度末でのれんの残高はありません。」
子会社業績悪化によるのれん減損リスクが、1億75百万円の減損計上とのれん残高ゼロとして実現している。 - FY2020-Q3MaterialisedAnnual report
「また、のれんの減損も計上しております。／「電子材料」セグメントにおいて、のれんの減損損失を計上したため、のれんの金額が減少しております。なお、当該事象によるのれんの減少額は当第３四半期連結累計期間において175,447千円であります」
子会社事業の収益性低下により、のれん減損損失175,447千円が実際に計上されている。 - FY2019First statedAnnual report
「If the earnings or other results initially assumed can no longer be expected in the future and the need for impairment is identified, goodwill may be impaired in the consolidated fiscal year in question.」
Describes the risk of goodwill impairment if the subsidiary's performance or expected earnings based on its business plan deteriorate.