Impairment of software assets
First written in FY2019. 2 of 3 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 22 of 52 companies on the "Worse" side.
36 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「If operating revenue from any business deteriorates, impairment charges may be required under impairment accounting, which could affect the performance and financial position of our group.」
The risk of impairment of software assets was reiterated. - FY2021RestatedAnnual report
「If operating revenue from any business deteriorates, impairment charges may be required under impairment accounting, which could affect the performance and financial position of our group.」
The risk of impairment of software assets was reiterated. - FY2019First statedAnnual report
「If operating revenue from any business deteriorates, impairment charges may be required under impairment accounting, which could affect the performance and financial position of our group.」
Investments in internally used software may result in impairment losses if profitability deteriorates.