Impairment risk for unlisted investment securities if business plans are not met
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2023: 6 of 13 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「If, due to changes in conditions after the business plan was obtained, actual results fall below the business plan, impairment may be required in the following consolidated fiscal year.」
The company continues to disclose the risk that impairment will be required in the following consolidated fiscal year for investment securities without a quoted market price totaling ¥15.458 million if the investee's actual results fall below its business plan. - FY2023RestatedAnnual report
「If, due to changes in conditions after the business plan was obtained, actual results fall below the business plan, impairment may be required in the following consolidated fiscal year.」
The company continues to disclose the risk that impairment will be required in the following consolidated fiscal year for investment securities without a quoted market price if the investee's actual results fall below its business plan. - FY2022MaterialisedAnnual report
「During the fiscal year, the company recognized impairment losses of ¥40.517 million on securities, all of which related to investment securities.」
For unlisted investment securities, the impairment risk arising from deterioration in the business plan or financial position actually materialized as a ¥40.517 million impairment loss. - FY2021First statedAnnual report
「If, due to changes in conditions after the business plan was obtained, actual results fall below the business plan, impairment may be required in the following fiscal year.」
For unlisted investment securities of ¥125.468 million, the company identifies as a risk relating to significant accounting estimates the possibility that impairment will be required in the following fiscal year if the investee's actual results fall below its business plan.