Goodwill Impairment Indicators and Impairment Testing
First written in FY2017-Q3. 15 of 21 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 5 of 12 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range.」
No impairment loss was recognized on goodwill of ¥19,187 million, and it is explained that the value in use sufficiently exceeded the carrying amount in the impairment test, based on a revenue growth rate of 21.0%, a long-term average growth rate of 2.0% and a pre-tax discount rate of 7.8%. - FY2025MitigatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range.」
For goodwill of ¥19,187 million, value in use substantially exceeded the carrying amount even in the impairment test based on a revenue growth rate of 20.6%, a long-term average growth rate of 1.9%, and a pretax discount rate of 7.2%, and no impairment loss was recognized. - FY2024MitigatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range.」
No impairment loss was recognized for goodwill of ¥19,187 million, and the sensitivity analysis indicated the potential for impairment only when the growth rate during the forecast period fell to △36.1%. - FY2024-Q2RestatedAnnual report
「Goodwill 19,187 19,187」
The carrying amount of IFRS goodwill was ¥19,187 million and has been maintained since the end of the previous fiscal year, with no decline due to impairment indicated for the current quarter. - FY2024-Q1RestatedAnnual report
「Goodwill 19,187 19,187」
The carrying amount of IFRS goodwill was ¥19,187 million and had been maintained since the end of the previous fiscal year, with no decline due to impairment indicated during the first quarter. - FY2023RestatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range.」
No impairment loss was recognized for goodwill of ¥19,187 million, and the explanation that value in use substantially exceeded the carrying amount continued. The assumptions for the impairment test were updated to a growth rate of 20.4%, a long-term average growth rate of 0.3%, and a pretax discount rate of 8.1%. - FY2023-Q3RestatedAnnual report
「Goodwill 19,187 19,187」
The carrying amount of IFRS goodwill was ¥19,187 million and had been maintained since the end of the previous fiscal year, with no decline due to impairment indicated during the cumulative third quarter. - FY2022MitigatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range. The potential for impairment of the cash-generating unit or group is as follows: Current fiscal year (from 1 March 2021 to 28 February 2022) Assuming that the growth rate during the forecast period is △30.0% and growth thereafter is 0.4%.」
No impairment loss was recognized for goodwill of ¥19,187 million in the FY2022 impairment test, and it was explained that value in use substantially exceeded the carrying amount. Sensitivity to the potential occurrence of impairment was presented assuming a decline in the growth rate during the forecast period to △30.0%. - FY2020ReframedAnnual report
「Beginning in the current fiscal year, for goodwill impairment testing, we decided to allocate goodwill to the consulting business, the sole business segment, as the cash-generating unit.」
The impairment testing method changed from the three units of strategy and business processes, IT consulting, and systems integration to treating the integrated consulting business as a single cash-generating unit. Value in use substantially exceeded the carrying amount, and no impairment loss was recognized. - FY2020-Q3RestatedAnnual report
「Goodwill 19,187 19,187」
The carrying amount of IFRS goodwill was ¥19,187 million and has been maintained since the end of the previous fiscal year, with no decline due to impairment indicated for the current quarter. - FY2020-Q2RestatedAnnual report
「Goodwill 19,187 19,187」
The carrying amount of IFRS goodwill, ¥19,187 million, has been maintained since the end of the previous fiscal year, with no decline due to impairment indicated for the current quarter. - FY2020-Q1RestatedAnnual report
「Goodwill 1 March 2019 19,187 Acquisitions － Impairment losses － Disposals － 31 May 2019 19,187」
No goodwill impairment loss was recognized during the first quarter, and the carrying amount of ¥19,187 million was maintained. - FY2019RestatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range.」
Impairment testing continued for IFRS goodwill of ¥19,187 million. It was explained that the risk of impairment was low because value in use substantially exceeded the carrying amount. No impairment loss was recognized. - FY2019-Q2RestatedAnnual report
「Changes in the carrying amount of goodwill are as follows: 1 March 2018 19,187 Acquisitions － Impairment losses － Disposals － 31 August 2018 19,187」
No goodwill impairment loss was recognized during the cumulative second quarter, and the carrying amount of ¥19,187 million was maintained. - FY2019-Q1RestatedAnnual report
「Goodwill 1 March 2018 19,187 Acquisitions － Impairment losses － Disposals － 31 May 2018 19,187」
No goodwill impairment loss was recognized during the first quarter, and the carrying amount of ¥19,187 million was maintained. - FY2018RestatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range.」
An impairment test was conducted for goodwill of ¥19,187.2 million based on forecasts for a maximum of 5 years. It was explained that the risk of impairment was low because value in use substantially exceeded the carrying amount. No impairment loss was recognized. - FY2018-Q3RestatedAnnual report
「Changes in the carrying amount of goodwill are as follows: 1 March 2017 19,187,200 Acquisitions － Impairment losses － Disposals － 30 November 2017 19,187,200」
No goodwill impairment loss was recognized during the cumulative third quarter, and the carrying amount of ¥19,187.2 million was maintained. - FY2018-Q2RestatedAnnual report
「Changes in the carrying amount of goodwill are as follows: 1 March 2017 19,187,200 Acquisitions － Impairment losses － Disposals － 31 August 2017 19,187,200」
No goodwill impairment loss was recognized during the cumulative second quarter, and the carrying amount of ¥19,187.2 million was maintained. - FY2018-Q1RestatedAnnual report
「Changes in the carrying amount of goodwill are as follows: 1 March 2017 19,187,200 Acquisitions － Impairment losses － Disposals － 31 May 2017 19,187,200」
No goodwill impairment loss was recognized during the first quarter, and the carrying amount of ¥19,187.2 million was maintained. - FY2017MitigatedAnnual report
「The calculated value in use substantially exceeded the carrying amount of the cash-generating unit or group, and we believe it is unlikely that the value in use would fall below the carrying amount even if the growth rate, long-term average growth rate and pretax discount rate used in calculating value in use varied within a reasonable range. As a result of impairment testing of goodwill for the previous fiscal year, the third-quarter accounting period and the current fiscal year, there was no cash-generating unit or group with impaired goodwill.」
Although indicators of goodwill impairment were identified, the full-year impairment test found no impairment, and it was explained that value in use substantially exceeded the carrying amount. - FY2017-Q3WorsenedAnnual report
「As indicators of goodwill impairment were identified at the end of the third-quarter accounting period, an impairment test was conducted.」
Indicators of impairment were identified for goodwill of ¥19,187.2 million, and an impairment test was conducted. However, the results stated that no cash-generating unit with goodwill impairment was identified.