Impairment of goodwill arising from acquisitions
First written in FY2020. 7 of 14 entries say "Mitigated", first in FY2023. Latest entry: 2026-08-12.
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
32 other companies' latest entry also says "Mitigated".
- 2026-08-12MitigatedEarnings presentation
「(Of which, goodwill) 168 160 △8」
The goodwill balance declined from ¥168 million at the end of March 2026 to ¥160 million at the end of June 2026. - FY2026MitigatedAnnual report
「As of the end of the fiscal year under review, goodwill accounted for 3.3% of total assets.」
Goodwill as a percentage of total assets declined to 3.3%, reducing exposure to the goodwill impairment risk that emerged in the previous fiscal year. However, the impairment risk itself continued. - FY2026-H1MaterialisedAnnual report
「The company recorded an operating loss for the fiscal year ending March 2025 and, as it also recognized impairment losses on goodwill and certain store assets, recorded a net loss for the fiscal year.」
Impairment losses were actually recognized on acquisition-related goodwill and certain store assets, bringing the previously identified risk of goodwill impairment to fruition. - FY2025-H1MitigatedAnnual report
「Property, plant and equipment and intangible assets decreased by ¥130 million from the end of the previous fiscal year to ¥2,168 million. The main factors were decreases of ¥76 million in goodwill and ¥63 million in software under intangible assets, and a ¥12 million increase in software under development.」
Goodwill decreased from ¥1,070 million at the end of the previous fiscal year to ¥994 million, reducing the balance of acquisition-related goodwill. - FY2024MitigatedAnnual report
「The company also recognizes goodwill on its balance sheet in connection with share acquisitions. As of the end of the fiscal year under review, goodwill accounted for 22.0% of total assets.」
Goodwill as a percentage of total assets declined from 24.4% in the previous fiscal year to 22.0%, while the balance decreased from ¥1,223 million to ¥1,070 million. However, impairment risk continued. - FY2024-Q3MitigatedAnnual report
「Property, plant and equipment and intangible assets decreased by ¥287 million from the end of the previous fiscal year to ¥2,423 million. The main factors were decreases of ¥114 million in goodwill and ¥109 million in software under intangible assets, and a ¥71 million decrease in investment securities under investments and other assets.」
Goodwill decreased from ¥1,223 million at the end of the previous fiscal year to ¥1,108 million, reducing the balance of acquisition-related goodwill. - FY2024-Q2MitigatedAnnual report
「Property, plant and equipment and intangible assets decreased by ¥204 million from the end of the previous fiscal year to ¥2,505 million. The main factors were a ¥77 million decrease in software and a ¥76 million decrease in goodwill under intangible assets, a ¥16 million increase in software under development, and a ¥71 million decrease in investment securities under investments and other assets.」
Goodwill decreased by ¥76 million from the end of the previous fiscal year to ¥1,146 million, reducing the balance of goodwill associated with acquisitions and the related impairment exposure. - FY2023MitigatedAnnual report
「The group also recognizes goodwill on its consolidated balance sheet in connection with share acquisitions. As of the end of the consolidated fiscal year under review, goodwill accounted for 24.4% of consolidated total assets.」
Goodwill as a percentage of total assets declined from 30.2% in the previous fiscal year to 24.4%. However, ¥1,223 million of goodwill remained in the casual wedding business, and impairment risk continued. - FY2021RaisedAnnual report
「As of the end of the consolidated fiscal year under review, goodwill accounted for 30.2% of consolidated total assets.」
Goodwill as a percentage of consolidated total assets increased from 18.4% in the previous fiscal year to 30.2%, expanding post-acquisition impairment exposure. - FY2021-Q3RaisedAnnual report
「As a result of acquiring the shares of 株式会社ｐｍａ, currently タメニーパーティーエージェント株式会社, and making it a newly consolidated subsidiary effective 1 April 2020, goodwill in the casual wedding business segment increased by ¥675.709 million.」
Following the consolidation of pma as a subsidiary, goodwill in the casual wedding business increased by ¥675.709 million, further expanding impairment exposure associated with the acquisition. - FY2021-Q2RaisedAnnual report
「As a result of acquiring the shares of 株式会社ｐｍａ and making it a newly consolidated subsidiary effective 1 April 2020, goodwill in the casual wedding business segment increased by ¥675.709 million.」
Following the consolidation of pma as a subsidiary, goodwill in the casual wedding business increased by ¥675.709 million, expanding post-acquisition impairment exposure. - FY2020First statedAnnual report
「As of the end of the consolidated fiscal year under review, goodwill accounted for 18.4% of consolidated total assets. Accordingly, if the profitability of an acquired company declines significantly due to changes in the business environment, the competitive landscape or other factors, an impairment loss on the goodwill may be recognized, affecting the group's results and financial position.」
Goodwill associated with acquisitions including メイション accounted for 18.4% of total assets, and the company newly quantified the risk of goodwill impairment if profitability declines.