Impairment Risk for Goodwill and Customer-Related Assets
First written in FY2025. 3 of 4 entries say "Worsened", first in FY2026-H1. Latest entry: FY2026.
O.B.System moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2023: 35 of 98 companies on the "Worse" side.
25 other companies' latest entry also says "Worsened".
- FY2026WorsenedAnnual report
「The future business plans used to value goodwill and customer-related assets include estimates based on key assumptions, such as revenue growth rates and changes in personnel expenses. The plans may therefore be affected by changes in uncertain future economic conditions, and impairment losses on goodwill and customer-related assets may be recognized in the consolidated financial statements for the following consolidated fiscal year.」
At the consolidated fiscal year-end, goodwill was ¥615,215 thousand and customer-related assets were ¥411,776 thousand, both higher than at the previous year-end. The possibility of impairment from changes in future plans continues to be disclosed. - 2026-04-22WorsenedPresentation materials on financial results
「Goodwill — 188 615 +426 Customer-related assets — 143 411 +267」
Goodwill and customer-related assets at the end of the fiscal year ending March 2026 increased from the end of the previous consolidated fiscal year, confirming the full-year expansion of asset balances relevant to post-acquisition impairment risk. - FY2026-H1WorsenedAnnual report
「Amount of goodwill recognized: ¥684,076 thousand. The goodwill amount was provisionally calculated because the allocation of the acquisition cost had not been completed as of the end of the interim consolidated accounting period.」
The acquisition of Green Cat generated provisional goodwill of ¥684,076 thousand. The goodwill balance increased from ¥188,658 thousand at the previous consolidated fiscal year-end to ¥844,344 thousand, increasing exposure to impairment risk. - FY2025First statedAnnual report
「The future business plans used to value goodwill and customer-related assets include estimates based on key assumptions, such as revenue growth rates and increases in personnel expenses. The plans may therefore be affected by changes in uncertain future economic conditions, and impairment losses on goodwill and customer-related assets may be recognized in the consolidated financial statements for the following consolidated fiscal year.」
Following the acquisition of Human & Technology, goodwill of ¥188,658 thousand and customer-related assets of ¥143,832 thousand were recorded. Impairment risk if assumptions such as revenue growth and personnel-cost increases change has been disclosed for the first time.