Goodwill Impairment Assessment Risk Relating to オオタ総合食品
First written in FY2025. 1 of 2 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2019: 5 of 12 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The primary assumption underlying the business plan is the outlook for sales growth. These assumptions involve a high degree of estimation uncertainty, and if changes in future economic conditions surrounding the company make it difficult to achieve the business plan and require the plan to be revised, this could have a material impact on the amount of goodwill reported in the consolidated financial statements for the following consolidated fiscal year.」
Regarding the goodwill of オオタ総合食品, the company continues to identify the sales growth outlook as a primary assumption and disclose the possibility that difficulty in achieving the business plan could affect the amount of goodwill in the following fiscal year. - FY2025First statedAnnual report
「The primary assumption underlying the business plan is the outlook for sales growth. These assumptions involve a high degree of estimation uncertainty, and if changes in future economic conditions surrounding the company make it difficult to achieve the business plan and require the plan to be revised, this could have a material impact on the amount of goodwill reported in the consolidated financial statements for the following consolidated fiscal year.」
Regarding the goodwill of オオタ総合食品, the company identifies the sales growth outlook as a primary assumption and states that difficulty in achieving the business plan could have a material impact on the amount of goodwill in the following consolidated fiscal year.