Goodwill Impairment Losses
First written in FY2020. 7 of 20 entries say "Materialised", first in FY2022. Latest entry: 2026-10-01.
The whole theme swung hardest in 2024: 36 of 89 companies on the "Worse" side.
- 2026-10-01Materialiseds.kabutan.jp
「In addition to the impairment loss on goodwill recognised in the first half, the impact of demand trends and rising production-related costs in the decorative materials field for industrial materials will worsen earnings.」
An impairment loss on goodwill was actually recognised in the first half and was reported as a factor behind the shift to a full-year loss forecast. - FY2026-H1MaterialisedAnnual report
「As a result, the carrying amount was reduced to the recoverable amount, and an impairment loss of ¥6.759 billion was recognized.」
An impairment loss of ¥6.759 billion was recognized on USM goodwill because the earnings initially expected after the acquisition could no longer be anticipated. - 2026-05-12WorsenedEarnings
「This was mainly due to a ¥650 million increase in goodwill resulting from the effects of foreign currency translation, and a ¥548 million increase in other financial assets resulting from changes in the fair value of financial assets measured at fair value through other comprehensive income, among other factors.」
The goodwill balance increased by ¥650 million from the end of the previous fiscal year, expanding the balance subject to impairment risk. - FY2025WorsenedAnnual report
「As a result, goodwill of ¥33.277 billion was recognized at the end of the current consolidated fiscal year. An impairment loss on goodwill may arise if market or competitive conditions change substantially from the assumptions made when the M&A was executed and the acquired company’s performance deteriorates, or if changes in external conditions, such as economic conditions and interest rates, cause significant fluctuations in the growth rate and discount rate used to calculate value in use, reducing that value.」
The goodwill balance increased from ¥31.834 billion at the end of the previous fiscal year to ¥33.277 billion. The company has also disclosed that an impairment loss could arise for Graphic Controls if the growth rate declines by 0.7% or the discount rate rises by 0.5%. - FY2025-H1WorsenedAnnual report
「Non-current assets amounted to ¥126.796 billion, an increase of ¥3.476 billion from the end of the previous consolidated fiscal year. The main factors included increases of ¥1.317 billion in property, plant and equipment, ¥1.042 billion in goodwill due to new consolidations and other factors, ¥816 million in right-of-use assets, and ¥717 million in other financial assets due to changes in the fair value of financial assets measured at fair value through other comprehensive income, among others.」
Due to new consolidations and other factors, goodwill subject to impairment risk increased from ¥34.015 billion at the end of the previous fiscal year to ¥35.057 billion. - FY2024-H1WorsenedAnnual report
「Non-current assets amounted to ¥132.089 billion, an increase of ¥21.637 billion from the end of the previous consolidated fiscal year. The main factors included increases of ¥3.182 billion in property, plant and equipment, ¥12.601 billion in goodwill due to new consolidations and other factors, ¥1.706 billion in intangible assets, and ¥2.600 billion in other financial assets due to changes in the fair value of financial assets measured at fair value through other comprehensive income, among others.」
Due to the new consolidation of Isometric and other factors, goodwill increased from ¥20.238 billion at the end of the previous fiscal year to ¥32.840 billion, expanding the balance subject to impairment risk. - FY2024-Q1WorsenedAnnual report
「Non-current assets amounted to ¥126.937 billion, an increase of ¥16.486 billion from the end of the previous consolidated fiscal year. The main factors included increases of ¥1.904 billion in property, plant and equipment, ¥10.683 billion in goodwill due to new consolidations and other factors, and ¥2.803 billion in other financial assets due to changes in the fair value of financial assets measured at fair value through other comprehensive income, among others.」
Due to the new consolidation of Isometric and other factors, goodwill increased by ¥10.683 billion from the end of the previous fiscal year to ¥30.922 billion, expanding the balance subject to impairment risk. - FY2023MaterialisedAnnual report
「During the current consolidated fiscal year, the recoverable amount declined following an increase in discount rates attributable to inflation rates and other factors in the countries where the company sells its products. Accordingly, an impairment loss of ¥2.692 billion, equivalent to the full carrying amount of goodwill, was recognized.」
An impairment loss of ¥2.692 billion was recognized on goodwill relating to Nissha Metallizing Solutions N.V. and other industrial materials companies due to higher discount rates against a backdrop of inflation and other factors. The goodwill balance decreased from ¥21.410 billion to ¥20.238 billion. - FY2023-Q3Increase in goodwill balanceAnnual report
「Non-current assets amounted to ¥113,583 million, an increase of ¥8,773 million from the end of the previous consolidated fiscal year. The main factors were increases of ¥2,567 million in goodwill due to the effects of foreign currency translation, ¥1,354 million in right-of-use assets due to lease remeasurements, ¥3,190 million in investments accounted for under the equity method, and ¥1,271 million in other financial assets due to changes in the fair value of financial assets measured at fair value through other comprehensive income, among other factors.」
Due mainly to the impact of foreign currency translation, the goodwill balance increased from ¥21.410 billion at the end of the previous consolidated fiscal year to ¥23.978 billion, expanding the balance subject to impairment risk. - FY2023-Q2Increase in goodwill balanceAnnual report
「The main factors included increases of ¥1.953 billion in goodwill and ¥646 million in intangible assets due to the impact of foreign currency translation, and a ¥3.173 billion increase in investments accounted for under the equity method due to new and additional acquisitions, among others.」
Due mainly to the impact of foreign currency translation, goodwill subject to impairment risk increased from ¥21.410 billion at the end of the previous consolidated fiscal year to ¥23.363 billion. - FY2023-Q1Slight increase in goodwill balanceAnnual report
「Goodwill 21,410 21,607」
The goodwill balance increased from ¥21.410 billion at the end of the previous consolidated fiscal year to ¥21.607 billion, resulting in a slight increase in the balance subject to impairment risk. - FY2022MaterialisedAnnual report
「In addition, the company recognized an impairment loss on goodwill relating to a European subsidiary that produces and sells sustainable materials for the industrial materials business, primarily due to an increase in the discount rate accompanying higher interest rates, resulting in lower profit year on year.」
Due to the increase in discount rates accompanying higher interest rates, an impairment loss of ¥1.461 billion was recognized on goodwill relating to Nissha Metallizing Solutions N.V. and other entities. The goodwill balance was ¥21.410 billion. - FY2022-Q3Increase in goodwill balanceAnnual report
「The main factors were a ¥1,046 million decrease in other financial assets due to changes in the fair value of financial assets measured at fair value through other comprehensive income, while property, plant and equipment increased by ¥2,135 million, goodwill increased by ¥4,328 million due to the effects of foreign currency translation, and intangible assets increased by ¥1,389 million, among other factors.」
Due to the impact of foreign currency translation, goodwill subject to impairment risk increased from ¥20.186 billion at the end of the previous consolidated fiscal year to ¥24.515 billion. - FY2022-Q2Increase in goodwill balanceAnnual report
「The main factors included increases of ¥1.949 billion in property, plant and equipment, ¥3.258 billion in goodwill due to the impact of foreign currency translation, and ¥1.234 billion in intangible assets, among others.」
Due to the impact of foreign currency translation, goodwill subject to impairment risk increased from ¥20.186 billion at the end of the previous consolidated fiscal year to ¥23.445 billion. - FY2022-Q1Increase in goodwill balanceAnnual report
「The main factors included increases of ¥732 million in property, plant and equipment, ¥1.192 billion in goodwill due to the impact of foreign currency translation, and ¥423 million in intangible assets, among others.」
Due to the impact of foreign currency translation, goodwill subject to impairment risk increased from ¥20.186 billion at the end of the previous consolidated fiscal year to ¥21.379 billion at the end of the quarter. - FY2021-Q3Increase in goodwill balanceAnnual report
「The main factors were increases of ¥1,189 million in goodwill and ¥983 million in right-of-use assets due to the effects of foreign currency translation, while property, plant and equipment decreased by ¥3,527 million and other financial assets decreased by ¥696 million due to changes in the fair value of financial assets measured at fair value through other comprehensive income, among other factors.」
Due mainly to foreign currency translation, goodwill subject to impairment risk increased from ¥18.327 billion at the end of the previous fiscal year to ¥19.517 billion. - FY2020First statedAnnual report
「The Company actively uses M&A as a growth strategy to reconfigure and optimize its business portfolio. Accordingly, it recorded ¥18,327 million as of the end of the current consolidated fiscal year. If the market and competitive environments change substantially from the assumptions made when an M&A transaction was executed, the acquired company’s performance may deteriorate and an impairment loss on goodwill may arise.」
As a result of aggressive M&A, goodwill of ¥18.327 billion has been recognized, and the impairment risk arising from deteriorating performance at acquired companies has been identified separately as a financial risk for the first time. The company intends to reduce this risk through due diligence and post-acquisition integration measures.