Impairment Risk of Software 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 major changes in the business plan, changes in the market environment, technological advances or changes in usage significantly reduce the expected revenue or cost-saving benefits of software assets related to developing the new electronic-contract service and impairment becomes necessary, our group’s financial results and financial position could be affected.」
Continues to disclose the risk of impairment of software assets. - FY2025RestatedAnnual report
「If major changes in the business plan or usage significantly reduce the expected revenue or cost-saving benefits of this software and impairment becomes necessary, our group’s financial results and financial position could be affected.」
Restates the software-asset impairment risk. - FY2024First statedAnnual report
「If major changes in the business plan or usage significantly reduce the expected revenue or cost-saving benefits of this software and impairment becomes necessary, our group’s financial results and financial position could be affected.」
Identifies software-asset impairment as a risk arising within three years with medium impact.