Recoverability of Goodwill Arising from Acquisitions
First written in FY2024. 2 of 3 entries say "Worsened", first in 2026-03-04. Latest entry: FY2025.
Alue moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2019: 22 of 50 companies on the "Worse" side.
29 other companies' latest entry also says "Worsened".
- FY2025WorsenedAnnual report
「Quintegral Co., Ltd.’s results have fallen below the plan prepared at the time of acquisition, giving rise to indications of impairment. However, because the total undiscounted future cash flows for the current consolidated fiscal year exceeded the carrying amount of the asset group, including goodwill, we determined that it was not necessary to recognize an impairment loss.」
クインテグラルの実績が買収時計画を下回り、のれんについて減損の兆候が生じたと記載している。現時点では割引前将来キャッシュ・フローが帳簿価額を上回るため減損損失は認識していない。 - 2026-03-04WorsenedGeneral Meeting of Shareholders
「Quintegral Co., Ltd.’s results have fallen below the plan prepared at the time of acquisition, giving rise to indications of impairment. However, because the total undiscounted future cash flows for the current consolidated fiscal year exceeded the carrying amount of the asset group, including goodwill, we determined that it was not necessary to recognize an impairment loss.」
The company explicitly disclosed that Quintegral’s results were below the acquisition plan and that there were indications of impairment. No impairment loss was recognized for the current fiscal year. - FY2024First statedAnnual report
「のれんは、企業買収により取得した子会社の将来の超過収益力として連結貸借対照表に計上され、当社グループはその効果の及ぶ期間に亘り均等償却しております。のれんの回収可能性については、子会社の業績や事業計画等を基に判断を行っておりますが、将来において当初想定した超過収益力が見込めなくなった場合には、翌連結会計年度の連結財務諸表においてのれんの減損損失が計上される可能性があります。」
エナジースイッチおよびクインテグラルの取得により、のれん226,680千円を計上したことに伴い、買収先の業績や事業計画に基づくのれん回収可能性と、将来の減損損失リスクを初めて明示している。