Risk of impairment losses from investee underperformance, subsidiary shares and goodwill
First written in FY2016. 4 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 17 of 31 companies on the "Worse" side.
7 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「If an investee company performs below plan, expenses such as goodwill amortisation may affect profitability. In addition, if the shares of subsidiaries, investment securities or goodwill associated with an investee company become subject to impairment testing, losses may arise from the write-down of these assets, which could affect business performance.」
The Group continues to face the risks of investee companies underperforming, goodwill amortization and impairment associated with the expansion of M&A and business investment. - FY2023RestatedAnnual report
「If an investee company performs below plan, expenses such as goodwill amortisation may affect profitability.」
The company continues to disclose the risks of business investees missing their earnings targets, goodwill amortisation, and impairment of subsidiary shares and other assets. - FY2021RestatedAnnual report
「If an investee company performs below plan, expenses such as goodwill amortisation may affect profitability. In addition, if the shares of subsidiaries, investment securities or goodwill associated with an investee company become subject to impairment testing, losses may arise from the write-down of these assets, which could affect business performance.」
The company continues to face the risks of investees missing their earnings targets, goodwill amortisation, and impairment of subsidiary shares, investment securities and goodwill. - FY2018RestatedAnnual report
「If an investee company performs below plan, expenses such as goodwill amortisation may affect profitability. In addition, if the shares of subsidiaries, investment securities or goodwill associated with an investee company become subject to impairment testing, losses may arise from the write-down of these assets, which could affect business performance.」
The company continues to face the risks of business investees missing their earnings targets, goodwill amortisation, and impairment of subsidiary shares, investment securities and goodwill. - FY2016First statedAnnual report
「If an investee company performs below plan, expenses such as goodwill amortisation may affect profitability.」
While continuing to make business investments that offer group synergies, the company discloses the possibility that investees may miss their earnings targets and incur impairment losses.