Impairment Risk for Owned Assets
First written in FY2020. 3 of 6 entries say "Materialised", first in FY2021. Latest entry: FY2026.
S Crypto Energy moved to the "Worse" side of this theme in 2020, 1 year before the typical company in this theme (2021).
The whole theme swung hardest in 2026: 66 of 128 companies on the "Worse" side.
57 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「Impairment loss 620 784」
Regarding the impairment risk for held assets, an impairment loss of ¥784 thousand was recognized in the current fiscal year, meaning that impairment actually occurred. - FY2025MaterialisedAnnual report
「Impairment loss 620」
Regarding the impairment risk for held assets, an impairment loss of ¥620 thousand was recognized in the current fiscal year. - FY2021MaterialisedAnnual report
「Regarding goodwill related to the renovation-related business, goodwill was recognized upon the acquisition of the shares based on the expectation of excess earning power. However, the spread of COVID-19 led to postponements of construction work following the issuance of states of emergency declarations and the implementation of measures to prevent the spread of disease, and the subsequent emergence of COVID-19 variants made the outlook uncertain. After considering the future earnings outlook and recoverability, the recoverable amount was set at zero and an impairment loss was recognized.」
The impairment risk for held assets materialized as an impairment loss of ¥88,146 thousand on goodwill related to the renovation-related business. - FY2021-Q3RestatedAnnual report
「However, if economic conditions deteriorate further, this could affect the amounts of accounting estimates, including the valuation of goodwill.」
The possibility that further deterioration in economic conditions could affect the valuation and other estimates for goodwill arising from the conversion of なごみ設計 into a subsidiary continues to be described. - FY2021-Q1WorsenedAnnual report
「Regarding the impact of the spread of COVID-19 on goodwill, accounting estimates have been made after considering the operating conditions and other factors as of the business combination date, and we believe that, as of the end of the current quarterly consolidated accounting period, conditions have not arisen requiring a substantial change in the estimates for the business. However, if economic conditions deteriorate further, this could affect the amounts of accounting estimates, including the valuation of goodwill.」
In addition to the existing impairment risk for held assets, the possibility that the deterioration of economic conditions caused by COVID-19 could affect the valuation and other estimates for goodwill arising from the conversion of the company into a subsidiary has become more explicit. - FY2020First statedAnnual report
「If impairment becomes necessary due to a decline in the intrinsic value of the Company's assets or other factors, this could affect the Company's operating results and financial position.」
The possibility that impairment may become necessary due to a decline in the intrinsic value of held assets was described as a separate risk item.