AR advanced technology (5578) · RiskRestated
Contingent liabilities, goodwill impairment and failure to meet plans after M&A
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026-H1.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
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.
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 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
- FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
No material changes were disclosed to the risks of contingent liabilities, goodwill impairment and failure to meet plans after M&A. - FY2025First statedAnnual report
「If issues not identified during prior investigations arise after an acquisition, such as contingent liabilities or previously unrecognized obligations, and the business does not progress as planned, the Group may need to recognize an impairment loss on goodwill, potentially affecting its business and results.」
Against the backdrop of expansion following the PRO acquisition, contingent or unrecognized liabilities, failure to meet plans and possible goodwill impairment were disclosed as new business risks after M&A.