Impairment of Software and Content Development 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
「If the expected results are not achieved due to changes in the business environment, competitive conditions or other factors, an impairment loss could arise and affect the Company's operating performance.」
The impairment risk relating to capitalised software and content development costs continues to be disclosed. - FY2025RestatedAnnual report
「If the expected results are not achieved due to changes in the business environment, competitive conditions or other factors, an impairment loss could arise and affect the Company's operating performance.」
The impairment risk relating to capitalised software and content development costs continues to be disclosed. - FY2024First statedAnnual report
「The Company has capitalised costs related to software and content development since the first quarter of the fiscal year ended May 2023, on the premise that they will generate future revenue. If the expected results are not achieved due to changes in the business environment, competitive conditions or other factors, an impairment loss could arise and affect the Company's operating performance.」
The filing newly specifies the impairment risk associated with capitalising software and content development costs.