Komori
AR advanced technology (5578) · RiskNo impairment loss in the current interim periodLatest Earnings (2026-07-14): "Mitigated"

Declining profitability and impairment of internally developed software

First written in FY2023. 3 of 6 entries say "Materialised", first in FY2023. Latest entry: 2026-07-14.

6entries
4years
1from disclosures
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How it moved
ProgressHeldSoftenedWorseMaterialisedFY2023RestatedFY2024-Q2MaterialisedFY2025-H1 – FY20252023: 12024: 120242025: 220252026: 22026
Same theme, other companies
Impairment risk due to declining recoverability of software investments and development assetsA theme 105 companies write about · 109 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 19 of 45 companies on the "Worse" side.

10 other companies' latest entry also says "Mitigated".

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 105 companies compared. The sentences above are computed from all 105.
Full recordFilings, disclosures and news, newest first
  1. 2026-07-14MitigatedEarnings

    「Impairment loss 19,637 -」

    No impairment loss on internally developed software or other assets, which had been recorded in the prior-year period, was recorded in the cumulative third quarter of the current consolidated fiscal year.
  2. FY2026-H1No impairment loss in the current interim periodAnnual report

    「Current interim consolidated accounting period (1 September 2025 to 28 February 2026): Not applicable.」

    No impairment loss related to internally developed software was recognized during the current interim consolidated accounting period.
  3. FY2025MaterialisedAnnual report

    「The reduction of ¥21,269 thousand was recognized as an impairment loss under extraordinary losses.」

    An impairment loss of ¥21,269 thousand was recognized for internally developed software for which the initially expected revenue could no longer be expected.
  4. FY2025-H1MaterialisedAnnual report

    「We reduced the carrying amount of software for which the initially expected revenue could no longer be expected to its recoverable amount. The reduction of ¥19,637 thousand was recognized as an impairment loss under extraordinary losses.」

    An impairment loss of ¥19,637 thousand arose during the current interim consolidated accounting period because expected revenue from internally developed software declined.
  5. FY2024-Q2RestatedAnnual report

    「During the first six months of the current consolidated fiscal year, there were no new business or other risks, nor any material changes to the business and other risks described in the securities report for the previous fiscal year.」

    No material changes were disclosed to the risk of declining profitability and impairment of internally developed software.
  6. FY2023MaterialisedAnnual report

    「During the consolidated fiscal year, we reduced the carrying amount of software for which the initially expected revenue could no longer be expected to its recoverable amount. The reduction of ¥22,847 thousand was recognized as an impairment loss under extraordinary losses.」

    The expected revenue from an internally developed product declined, resulting in an impairment loss of ¥22,847 thousand.
Moved together

"Supporting DX initiatives to improve corporate productivity and digitize society" moved the same way as this thread, in the same document, in 3 of its 6 moves.

332★123
  1. ★This thread
  2. 1Supporting DX initiatives to improve corporate productivity and digitize society3×
  3. 2Additional Project Costs and Deterioration in Profitability3×
  4. 3Dilution of Share Value and Voting Rights Through the Exercise of Stock Acquisition Rights2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
AR advanced technology's next results are scheduled for 2026-10-14. Read the earnings preview It last moved in the Earnings of 2026-07-14: "Mitigated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.