Increase in Acquisition-Related Goodwill and Uncertainty in Impairment Assessment
First written in FY2024. 5 of 10 entries say "Materialised", first in 2026-06-18. Latest entry: 2026-09-25.
Meiho Holdings moved to the "Worse" side of this theme in 2025, 1 year after the typical company in this theme (2024).
The whole theme swung hardest in 2023: 35 of 97 companies on the "Worse" side.
2 other companies' latest entry also says "Cited as achieved".
- 2026-09-25Cited as achievedManagement Planning
「レゾナゲートについては、派遣スタッフの募集・定着コストの上昇、事務系派遣における価格転嫁の難しさ、AI・RPAの普及やBPOへの切替による需要の伸び悩みを踏まえ、取得時に見込んだ事業計画および超過収益力を見直したものです。」
レゾナゲートののれん減損について、既に有価証券報告書で記載された減損発生を、事業計画の見直し理由とともに適時開示で引用した。 - FY2026MaterialisedAnnual report
「株式会社レゾナゲート, which belongs to the human resources services business, recognized an impairment loss of ¥269.031 million on goodwill, while 株式会社有坂建設, which belongs to the construction business, recognized an impairment loss of ¥21.535 million on land and other assets. Both were recorded as extraordinary losses.」
The company recognized an impairment loss of ¥269.031 million on goodwill recognized upon the acquisition of レゾナゲート. Uncertainty regarding the post-acquisition earnings outlook and recovery of the investment materialized as an actual accounting loss. - FY2025WorsenedAnnual report
「In the current and previous consolidated fiscal years, impairment indicators were identified because the profit or loss generated by operating activities, including those of Imada Construction, was negative. However, the company determined that it was not necessary to recognize an impairment loss because undiscounted future cash flows exceeded the carrying amount of the fixed assets.」
Goodwill was ¥1.982768 billion, of which ¥1.438630 billion, or 72.6% of the total, related to Imada Construction and other entities. Although operating profit or loss was negative and impairment indicators were identified, no impairment loss has been recognized at this time. - FY2024First statedAnnual report
「As the excess earning power arising from these acquisitions was recognized as goodwill, goodwill recorded on the consolidated balance sheet for the current consolidated fiscal year amounted to ¥1.665783 billion for Imada Construction and ¥363.770 million for Resonagate, a substantial increase from the previous consolidated fiscal year. Because business plans, including revenue forecasts, are affected by external factors such as market conditions, they involve uncertainty and may have a material impact on the amount of goodwill in the consolidated financial statements for the following consolidated fiscal year.」
Goodwill increased substantially following the acquisitions of Imada Construction and Resonagate. The company newly disclosed that its business plans, which assume future orders and the recruitment of temporary staff, are uncertain and may have a material impact on the valuation of goodwill in the following fiscal year.