Impairment Risk Related to Goodwill and Other Assets in M&A
First written in FY2022-Q2. 2 of 4 entries say "Materialised", first in FY2022. Latest entry: 2026-10-15.
Goodpatch moved to the "Worse" side of this theme in 2026, 2 years after the typical company in this theme (2024).
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
54 other companies' latest entry also says "Materialised".
- 2026-10-15MaterialisedRevision of earnings forecasts
「のれん償却及び減損に伴うのれんの減少63,467千円」
のれんについて償却及び減損に伴う減少が記載され、M&A後ののれん減損リスクが実際の会計上の減少として示されている。 - FY2022MaterialisedAnnual report
「The tangible fixed assets held by the Group, together with goodwill and intangible assets arising from M&A, are exposed to impairment risk. In the fiscal year ended, the Group recognized an impairment loss of ¥47.213 million, as described in “Part V Accounting Status, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes to Consolidated Statements of Income, *4 Impairment Loss.”」
The Company expanded the scope of assets subject to impairment risk to tangible fixed assets, goodwill and intangible assets, and disclosed that an impairment loss of ¥47.213 million was actually recognized on the fixed assets of Goodpatch GmbH. - FY2022-Q3RestatedAnnual report
「The Group has acquired shares through corporate acquisitions and recognized goodwill, the amount of which was provisionally calculated because the purchase price allocation has not been completed. If the performance of an affiliate falls below initial expectations in the future due to sharp changes in the business environment or competitive conditions, reducing its expected excess earning power, an impairment loss on the goodwill may be recognized, which could affect the Group's operating results and financial position.」
The Company continues to describe the impairment risk related to goodwill recognized in connection with the acquisition of Studio Details, including a downturn in the acquired company's performance and sharp changes in the business environment and competitive conditions. - FY2022-Q2First statedAnnual report
「The Group has acquired shares through corporate acquisitions and recognized goodwill, the amount of which was provisionally calculated because the purchase price allocation has not been completed. If the performance of an affiliate falls below initial expectations in the future due to sharp changes in the business environment or competitive conditions, reducing its expected excess earning power, an impairment loss on the goodwill may be recognized, which could affect the Group's operating results and financial position.」
The Company has newly described the impairment risk related to goodwill recognized in connection with the acquisition of Studio Details, including a downturn in the acquired company's performance and sharp changes in the business environment and competitive conditions.