ハピネットファントム・スタジオ's Excess of Liabilities over Assets and One-Time Goodwill Write-Off
First written in FY2023. 1 of 3 entries say "Materialised", first in FY2023. Latest entry: FY2026.
Happinet moved to the "Worse" side of this theme in 2023, the same year as the typical company in this theme.
The whole theme swung hardest in 2020: 18 of 46 companies on the "Worse" side.
3 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「Effective 1 April 2025, the Company carried out an absorption-type merger in which its wholly owned subsidiary 株式会社ハピネット・メディアマーケティング was the surviving company and its wholly owned subsidiary 株式会社ハピネットファントム・スタジオ was the absorbed company.」
Happinet Phantom Studio was absorbed into Happinet Media Marketing, and the entity subject to disclosure as a company with negative net worth has been reorganised under the post-restructuring structure. - FY2025WorsenedAnnual report
「The company had negative net worth, amounting to ¥2,285 million as of the end of March 2025.」
Happinet Phantom Studio's negative net worth increased from ¥672 million at the end of March 2023 to ¥2,285 million at the end of March 2025. - FY2023MaterialisedAnnual report
「Happinet Phantom Studio Co., Ltd. (Note) 5 ...The company had negative net worth, amounting to ¥672 million as of the end of March 2023.」
For the integrated company comprising the video production business and Phantom Film, negative net worth of ¥672 million as of the end of March 2023 was disclosed, and goodwill amortisation of ¥186 million associated with the impairment of shares in a subsidiary was also recorded as an extraordinary loss.