Size of Goodwill Balance and Impairment Risk
First written in FY2022. 3 of 7 entries say "Mitigated", first in FY2023. Latest entry: 2026-08-12.
The whole theme swung hardest in 2019: 5 of 12 companies on the "Worse" side.
9 other companies' latest entry also says "Mitigated".
- FY2025Updated the increase in the goodwill ratio and impairment sensitivityAnnual report
「Goodwill of ¥5,635.785 million was reported in non-current assets as of the end of the consolidated fiscal year, representing 45.7% of total assets. If impairment occurs, this could affect the Group's financial condition and operating results. Impairment losses could occur if the pre-tax discount rate increases by 160.4% or estimated future cash flows decline by 57.1%, but」
Although the goodwill balance was unchanged, its ratio to total assets increased from 44.1% to 45.7%. The company disclosed sensitivity indicating that impairment could occur if the discount rate increases by 160.4% or future cash flows decline by 57.1%. - FY2024Specifics of the increase in the goodwill ratio and sensitivityAnnual report
「Goodwill of ¥5,635.785 million was reported in non-current assets as of the end of the consolidated fiscal year, representing 44.1% of total assets. If impairment occurs, this could affect the Group's financial condition and operating results.」
Although the goodwill balance was unchanged from the previous fiscal year, the ratio to total assets increased from 41.3% to 44.1% as total assets declined. The company also specified the potential for impairment if the discount rate increases by 21.9% or future cash flows decline by 20.5%. - FY2023MitigatedAnnual report
「As of the end of the consolidated fiscal year, the recoverable amount significantly exceeds the carrying amount of the assets of the cash-generating unit containing goodwill or of its group of assets. Accordingly, the Group considers it unlikely that the recoverable amount of the cash-generating unit or group of assets will fall below its carrying amount even if the key assumptions used in the impairment test change within a reasonable range.」
Continues to report goodwill of ¥5,635.785 million, representing 41.3% of total assets, while explaining that the recoverable amount significantly exceeded the carrying amount in the impairment test and that impairment is unlikely. - FY2022First statedAnnual report
「Goodwill of ¥5,635.785 million was reported in non-current assets as of the end of the consolidated fiscal year, representing 44.8% of total assets. If impairment occurs, this could affect the Group's financial condition and operating results.」
Reports goodwill of ¥5,635.785 million, representing 44.8% of total assets, and discloses the risk of impairment due to a decline in business profitability or other factors.