Risk of impairment of shares in an affiliate due to 株式会社ウェブ's failure to achieve its business plan
First written in FY2023. 2 of 3 entries say "Restated". Latest entry: FY2026.
1 other company's latest entry also says "Restated".
- FY2026RestatedAnnual report
「In valuing shares in affiliates, we compare actual results with the business plan prepared at the time of investment to assess the degree of achievement. We also assess the feasibility of future business plans in light of the external business environment and other factors, and determine whether the excess earning power and other factors have been impaired. If the investee's actual results fall below the plan prepared at the time of investment, we may determine that its excess earning power has been impaired, which could have a material effect on the consolidated financial statements for the following consolidated fiscal year.」
The policy of assessing shares in affiliates, including 株式会社ウェブ, by comparing actual results with the plan at the time of investment and evaluating the feasibility of the business plan remains in place. - FY2025RestatedAnnual report
「In valuing shares in affiliates, we compare actual results with the business plan prepared at the time of investment to assess the degree of achievement. We also assess the feasibility of future business plans in light of the external business environment and other factors, and determine whether the excess earning power and other factors have been impaired.」
The policy of assessing shares in affiliates, including 株式会社ウェブ, by comparing actual results with the plan at the time of investment and evaluating the feasibility of the business plan remains in place. - FY2023First statedAnnual report
「In valuing shares in affiliates, we compare actual results with the business plan prepared at the time of investment to assess the degree of achievement. We also assess the feasibility of future business plans in light of the external business environment and other factors, and determine whether the excess earning power and other factors have been impaired. If the investee's actual results fall below the plan prepared at the time of investment, we may determine that its excess earning power has been impaired, which could have a material effect on the consolidated financial statements for the following consolidated fiscal year.」
For shares in 株式会社ウェブ, the Company has for the first time separately disclosed the risk of assessing the potential impairment of excess earning power by comparing the plan at the time of investment with actual results as a significant accounting estimate. During the fiscal year, the Company recorded ¥191.703 million in shares of affiliates and ¥21.942 million in equity-method investment loss.