Goodwill Impairment Risk Relating to FourQuarters Recruitment
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: 2026-05-29.
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
27 other companies' latest entry also says "Restated".
- 2026-05-29RestatedGeneral Meetings of Shareholders
「At the end of the consolidated fiscal year, we determined that there were indications of impairment because a discrepancy had arisen between the revised business plan and actual results, and considered whether an impairment loss needed to be recognized. As the total undiscounted future cash flows corresponding to the remaining amortization period of goodwill generated by the company’s business, based on the revised business plan prepared during the consolidated fiscal year, exceeded its carrying amount, no impairment loss was recognized.」
Although indications of impairment continued to be identified for the goodwill of FourQuarters Recruitment, no impairment loss was recognized during the consolidated fiscal year. The possibility of impairment in the future was also disclosed. - FY2025First statedAnnual report
「当連結会計年度末において、取得時の事業計画と実績との間に乖離が生じたことから減損の兆候があると判断し、減損損失の認識の要否を検討しております。その結果、当連結会計年度に策定した見直し後の事業計画に基づいた同社の事業から得られる上記ののれんの残存償却年数に対応した割引前将来キャッシュ・フローの総額が上記ののれんを含む資産グループの帳簿価額を上回っているため、減損損失を認識しておりません。」
FourQuarters Recruitment Pty.Ltd.の取得時事業計画と実績との乖離により、のれん2,802,413千円について減損の兆候が発生した。ただし、見直し後の事業計画に基づく割引前将来キャッシュ・フローが帳簿価額を上回ったため、当期は減損損失を認識していない。人材派遣人員数の予測及び物価上昇率の不確実性により、翌期に減損損失が発生する可能性がある。