Impairment risk for goodwill and shares in an affiliate related to the Vietnam acquisition
First written in FY2021. 6 of 8 entries say "Materialised", first in FY2022-Q3. Latest entry: 2026-08-31.
The whole theme swung hardest in 2023: 34 of 94 companies on the "Worse" side.
- 2026-08-31WorsenedM&A and Subsidiary Changes
「当社の子会社でベトナム社会主義共和国においてワインの輸入卸業を営んでいる Kamei Vietnam Joint Stock Company、Phu & Em Trading Service Co., Ltd.、Dai Minh Service And Trading Co., Ltd.、Bao Chau International Distribution Co., Ltd.（以下、4 社を合わせて「KVJ グループ」）の営業を 2026 年 8 月 31 日で終了し、会社清算手続きに入ることになりましたのでお知らせいたします。」
ベトナム買収後の事業について営業終了・会社清算に至ったことを記載している。減損損失やのれん・関係会社株式の評価額についての新たな記載はないため、減損の発生自体はこの開示からは判定しない。 - FY2026MaterialisedAnnual report
「During the consolidated fiscal year, an impairment loss of ¥892 million was recognized on fixed assets related to Eastern Green Marketing Pte. Ltd. and Alamanda Singapore Pte. Ltd., with value in use used as the recoverable amount.」
Impairment of fixed assets and customer-related assets associated with the acquisition of 2 Singapore produce companies amounted to ¥892 million, realizing the existing post-acquisition impairment risk in a specific case. - 2026-06-04MaterialisedGeneral Meeting of Shareholders
「これらの見積りにおいて用いた仮定について市場環境が変化した場合や事業計画の未達により見直しが必要になった場合には、翌連結会計年度において追加の減損損失を計上する可能性があります。」
シンガポール事業について減損損失892百万円を計上し、追加減損の可能性も記載している。 - FY2024MaterialisedAnnual report
「Overseas and trading business 1 goodwill item (Vietnam) Goodwill 445」
An impairment loss of ¥445 million was recognized on goodwill related to the Vietnam acquisition, and the impairment risk disclosed in the previous fiscal year materialized in a specific case. - FY2024-Q3MaterialisedAnnual report
「Profit attributable to owners of the parent was ¥6,875 million, down 2.2% year on year, due to an impairment loss on goodwill, among other factors.」
The disclosure states that an impairment loss on goodwill actually occurred. However, this filing alone does not identify whether the goodwill related to a specific acquisition. - FY2023MaterialisedAnnual report
「During the current consolidated fiscal year, the company recognized an impairment loss of ¥2,083 million on goodwill and customer-related assets arising from the acquisitions of Eastern Green Marketing Pte. Ltd. and Alamanda Singapore Pte. Ltd., using value in use as the recoverable amount.」
Following the Vietnam acquisition, an actual impairment loss of ¥2,083 million was recognized on goodwill and customer-related assets arising from the acquisitions of 2 Singapore fruit and vegetable companies. The disclosure also mentions the possibility of additional impairment due to changes in market conditions or failure to achieve the business plan. - FY2022-Q3MaterialisedAnnual report
「Profit attributable to owners of the parent was ¥4,835 million, down 3.8% year on year, due to the absence of the extraordinary gain recognized in the previous period in connection with the exchange of shares in an affiliate and the recognition of an impairment loss on goodwill, among other factors.」
The disclosure states that an impairment loss on goodwill actually occurred. However, the text does not identify whether the loss related to goodwill from the Vietnam acquisition. - FY2021First statedAnnual report
「If the assumptions used in these estimates need to be revised due to a deterioration in the operating environment caused by the prolonged spread of COVID-19, deterioration in the market or the Vietnamese economy, or other factors, the company may recognize an impairment loss in the following consolidated fiscal year.」
For the ¥951 million of goodwill recognized in connection with the acquisition of Kamei Vietnam Joint Stock Company (¥992 million incurred according to the business combination disclosures), the company disclosed specific impairment risks arising from deterioration in the business plan or the Vietnamese market for the first time.