Komori
Watami (7522) · RiskFirst stated

Goodwill Impairment Risk Associated with M&A

First written in FY2026. . Latest entry: FY2026.

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Post-M&A integration and goodwill impairment riskA theme 517 companies write about · 553 as a headwind · 1 as a tailwind

The whole theme swung hardest in 2024: 39 of 91 companies on the "Worse" side.

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Showing 14 of the 186 companies compared. The sentences above are computed from all 186.Comparing 200 of the theme's 554 threads.
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  1. FY2026First statedAnnual report

    「When conducting M&A, the Group performs due diligence on the target company's financial condition, earning power and other matters, determines the acquisition price and recognizes goodwill. If the target company's performance deteriorates and diverges significantly from the business plan prepared when the goodwill was recognized, impairment may be required, which could affect the Group's consolidated results. As of 31 March 2026, the balance of goodwill was ¥295 million.」

    The Company identifies goodwill impairment due to post-M&A deterioration in performance or divergence from the business plan as a separate risk and discloses a goodwill balance of ¥295 million.
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Watami's next results are scheduled for 2026-11-13. Read the earnings preview
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