Recognition and Seven-Year Straight-Line Amortization of Goodwill from the Acquisition of 株式会社センジュ
First written in FY2020-Q1. 1 of 20 entries say "Restated". Latest entry: FY2025.
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- FY2025AchievedAnnual report
「Goodwill 36,732 —」
The goodwill arising from 株式会社センジュ was amortized by ¥36.732 million during the fiscal year, leaving a zero balance at fiscal year-end. This indicates that the 7-year straight-line amortization was completed. - FY2025-H1Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 36,732 14,691」
Goodwill arising from 株式会社センジュ decreased from ¥36.732 million at the end of the previous fiscal year to ¥14.691 million. Goodwill amortization of ¥22.041 million was recognized during the interim accounting period. - FY2024Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 80,816 36,732」
The goodwill balance decreased from ¥80.816 million at the end of the previous fiscal year to ¥36.732 million, and amortization of ¥44.083 million was recognized during the fiscal year. Operating profit or loss and cash flow remained positive, and no impairment loss was recognized. - FY2024-Q2Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 80,816 58,774」
Goodwill arising from 株式会社センジュ decreased from ¥80.816 million at the end of the previous fiscal year to ¥58.774 million. Goodwill amortization of ¥22.041 million was recognized during the cumulative second-quarter period. - FY2024-Q1Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 80,816 69,795」
Goodwill arising from 株式会社センジュ decreased from ¥80.816 million at the end of the previous fiscal year to ¥69.795 million. Goodwill amortization of ¥11.020 million was recognized during the cumulative first-quarter period. - FY2023Decrease in the goodwill balance and no impairment loss recognizedAnnual report
「During the fiscal year, profit or loss and cash flow from operating activities remained positive. Even after taking the business plan into account, there were no signs of impairment, and no impairment loss on goodwill was recognized.」
The goodwill balance decreased from ¥124.899 million to ¥80.816 million, but operating profit or loss and cash flow remained positive, and no impairment loss was recognized during the fiscal year. - FY2023-Q3Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 124,899 91,836 Goodwill amortization ¥33.062 million」
Goodwill arising from 株式会社センジュ decreased from ¥124.899 million at the end of the previous fiscal year to ¥91.836 million, and goodwill amortization of ¥33.062 million was recognized during the cumulative third-quarter period. - FY2023-Q2Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 124,899 102,857 Goodwill amortization ¥22.041 million」
Goodwill arising from 株式会社センジュ decreased from ¥124.899 million at the end of the previous fiscal year to ¥102.857 million, and amortization of ¥22.041 million was recognized during the cumulative second-quarter period. - FY2022Recognition of an impairment loss on goodwill related to 株式会社センジュAnnual report
「During the fiscal year, the recoverable amount of the goodwill recognized in connection with the business combination involving 株式会社センジュ was assessed as zero, and an impairment loss was recognized, because changes in market conditions and the impact of COVID-19 had continued for longer than initially expected in the fiscal year ending October 2022, and profit or loss and cash flow from operating activities were expected to remain negative.」
As operating profit or loss and cash flow related to 株式会社センジュ were expected to remain negative, the recoverable amount of the goodwill was assessed as zero and an impairment loss of ¥154.921 million was recognized. The goodwill balance decreased from ¥362.634 million to ¥124.899 million. - FY2022-Q3Update to the goodwill balance and amortization expenseAnnual report
「This was due to a ¥62.110 million decrease in goodwill.」
The goodwill balance decreased from ¥362.634 million at the end of the previous fiscal year to ¥300.523 million, and goodwill amortization of ¥62.110 million was recognized during the cumulative third-quarter period. - FY2022-Q2Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 362,634 321,227」
The goodwill balance decreased from ¥362.634 million at the end of the previous fiscal year to ¥321.227 million. Goodwill amortization of ¥41.406 million was recognized during the cumulative second-quarter period. - FY2022-Q1Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 362,634 341,930」
The goodwill balance decreased from ¥362.634 million at the end of the previous fiscal year to ¥341.930 million. Goodwill amortization of ¥20.703 million was recognized during the cumulative first-quarter period. - FY2021Decrease in the goodwill balance and no impairment recognizedAnnual report
「During the fiscal year, profit or loss and cash flow from operating activities remained negative, indicating signs of impairment. However, because the total undiscounted future cash flows were not below the carrying amount of fixed assets, no impairment loss on goodwill was recognized.」
Although there were signs of impairment in the goodwill arising from 株式会社センジュ, no impairment loss was recognized during the fiscal year. The goodwill balance decreased from ¥445.447 million at the end of the previous fiscal year to ¥362.634 million, and amortization of ¥82.608 million was recognized. - FY2021-Q3Update to the goodwill balance and amortization expenseAnnual report
「Depreciation and amortization expense and goodwill amortization for the cumulative third-quarter period were as follows. Cumulative third-quarter period (1 November 2020 to 31 July 2021) Depreciation expense ¥19.747 million Goodwill amortization ¥61.904 million」
The balance of goodwill arising from 株式会社センジュ was ¥383.337 million at the end of the third-quarter accounting period, and amortization of ¥61.904 million was recognized during the cumulative third-quarter period. The balance decreased from ¥445.447 million at the end of the previous fiscal year. - FY2021-Q2Update to the goodwill balance and amortization expenseAnnual report
「The main factors contributing to the increase in funds were the recognition of ¥962.799 million in quarterly net income before taxes and ¥41.406 million in goodwill amortization expense.」
Goodwill arising from 株式会社センジュ decreased from ¥445.447 million at the end of the previous fiscal year to ¥404.040 million, and goodwill amortization of ¥41.406 million was recognized during the cumulative second-quarter period. - FY2021-Q1Update to the goodwill balance and amortization expenseAnnual report
「Goodwill 445,447 424,744 Goodwill amortization ¥20.703 million」
Goodwill arising from the absorption-type merger of 株式会社センジュ decreased from ¥445.447 million at the end of the previous fiscal year to ¥424.744 million, and goodwill amortization of ¥20.703 million was recognized during the first quarter. - FY2020Update to the goodwill balance following the absorption-type mergerAnnual report
「Goodwill Increase: increase arising from the absorption-type merger of 株式会社センジュ ¥232.381 million」
Goodwill increased by ¥232.381 million following the absorption-type merger of 株式会社センジュ, bringing the balance at the end of the fiscal year to ¥445.447 million. - FY2020-Q3RestatedAnnual report
「As a result, an impairment loss of ¥404.900 million was recognized during the cumulative third-quarter period.」
The company reiterated that it had reviewed the outlook for future earnings and recoverability of the goodwill recognized on acquiring 株式会社センジュ and recognized an impairment loss of ¥404.900 million. - FY2020-Q2Impairment of goodwill arising from the acquisition of 株式会社センジュAnnual report
「Regarding the goodwill recognized at the time of acquiring the shares of 株式会社センジュ, a consolidated subsidiary, goodwill was initially recognized on the assumption that the business acquired had excess earning power. In light of the impact of COVID-19 and other factors, the carrying amount was reduced to the recoverable amount after taking into account the outlook for future earnings and recoverability, and the reduction was recognized as an impairment loss under extraordinary losses.」
The company reviewed the outlook for future earnings and recoverability of the goodwill recognized on acquiring 株式会社センジュ and disclosed an impairment loss of ¥404.900 million. - FY2020-Q1First statedAnnual report
「1) Amount of goodwill recognized ¥707.158 million 2) Reason for recognition As the fair value of net assets at the time of the business combination was below the acquisition cost, the difference was recognized as goodwill. 3) Amortization method and period Straight-line amortization over 7 years」
The company disclosed for the first time that it had recognized ¥707.158 million of goodwill in connection with the acquisition of 株式会社センジュ and would amortize it on a straight-line basis over 7 years.