Recoverability of goodwill arising from the acquisition of a cloud services business
First written in FY2025. 1 of 2 entries say "Worsened", first in FY2026. Latest entry: FY2026.
The whole theme swung hardest in 2023: 35 of 93 companies on the "Worse" side.
- FY2026WorsenedAnnual report
「Goodwill ¥97.258 million Goodwill is amortized on a straight-line basis over the period during which its benefits are expected to arise.」
Goodwill increased following the conversion of PBB into a subsidiary, and the goodwill balance at the end of the consolidated fiscal year was ¥144.47 million. The possibility of impairment if the business plan is not achieved remains. - FY2025First statedAnnual report
「Goodwill ¥97.258 million Goodwill is amortized on a straight-line basis over the period during which its benefits are expected to arise. The asset is also assessed based on the past performance and business plan of the acquired company. If the earnings initially anticipated are no longer expected to be generated in the future, the carrying amount of goodwill may be reduced to its recoverable amount, with the reduction recognized as an impairment loss.」
The company has newly stated that the ¥97.258 million of goodwill arising from the acquisition of a cloud services business may give rise to an impairment loss if the business plan and earnings forecasts are not achieved.