Migalo Holdings (5535) · RiskRestated
Goodwill impairment risk arising from an acquired company’s failure to meet its business plan
First written in FY2024. 1 of 2 entries say "Restated". Latest entry: FY2026.
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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.
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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
- FY2026RestatedAnnual report
「If the business plan does not progress as planned, or if a significant change occurs and the acquired business is judged to have suffered impairment of its excess earning power, an impairment loss may be recognized from the following fiscal year onward.」
The Group continues to disclose the possibility of acquired businesses falling short of plan and goodwill impairment. - FY2024First statedAnnual report
「If the business plan does not progress as planned, or if a significant change occurs and the acquired business is judged to have suffered impairment of its excess earning power, an impairment loss may be recognized from the following fiscal year onward.」
For goodwill of ¥605,927 thousand, the Group describes the possibility of impairment if an acquired business fails to meet its plan based on assumptions regarding sales prices, gross margins, and employee numbers.