Ichibanya (7630) · RiskReframed
Goodwill Valuation Risk Relating to LFD JAPAN and GAKU
First written in FY2026. 1 of 2 entries say "Reframed", first in FY2027-H1. Latest entry: FY2027-H1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Uncertainty in the valuation of customer-related assets and goodwill arising from a business combinationA theme 9 companies write about · 8 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2025: 1 of 6 companies on the "Worse" side.
1 other company's latest entry also says "Reframed".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
- FY2027-H1ReframedAnnual report
「Goodwill recognised amounted to ¥270 million. The amount was provisionally calculated because the allocation of the acquisition cost had not been completed as of the end of the current interim consolidated accounting period. It arose mainly from expected future excess earning power generated by the business's future development.」
In connection with the acquisition of 株式会社me, the company recognised ¥270 million in goodwill based on the future excess earning power of 旧ヤム邸. The allocation of the acquisition cost had not been completed as of the end of the current interim consolidated accounting period, so the amount was disclosed on a provisional basis, expanding the scope of the companies covered beyond LFD JAPAN and GAKU. - FY2026First statedAnnual report
「Goodwill arising from the acquisitions of LFD JAPAN and GAKU was recognized based on the future excess earning power forecast at the time of acquisition.」
Goodwill arising from the acquisitions of LFD JAPAN and GAKU is valued based on forecasts of future sales, gross profit and store-opening plans. GAKU's goodwill was ¥1,474 million and remained provisional because the purchase price allocation was incomplete; changes in assumptions regarding future cash flows could materially affect the amount of goodwill in the following consolidated fiscal year.